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Prince Jefri Bolkiah v KPMG

The Prince Jefri Bolkiah v KPMG case in 1998 produced a landmark ruling on client confidentiality. On this page you can find articles, books and online resources providing commentary on the case and the issues surrounding it.

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The case

Full text of the House of Lords decision given on 16 December 1998.

The case was originally heard by the Chancery Division on 15 September 1998 and reversed by the Court of Appeal on 19 October 1998. The full text is no longer freely available, but can be found through legal databases. Please contact the Library for further information.

Online articles

Exclusive Professional ethics
  • Article
  • Mar 1999
A report on the British House of Lords' decision in the case of Prince Jefri Bolkiah v. KPMG — a landmark ruling on client confidentiality.
Terms of use

You are permitted to access articles subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

ICAEW guidance

Guidance on managing conflicts of interest (TECH 06/14 BL)
  • Technical release
  • May 2014
  • PDF (160kb)
Guidance issued by the Business Law Committee of ICAEW on the implications of the decision in the English legal case of Prince Jefri Bolkiah vs. KPMG. It replaces TECH 04/00 ‘Conflicts of Interest and Confidentiality’ which has been withdrawn.
Identifying and managing conflicts
  • Helpsheets and support
  • Mar 2017
Guidance from ICAEW to assist members and firms in understanding and applying those parts of the Code of Ethics which relate to the identification and addressing of conflicts of interest.

eBooks

The Library & Information Service provides a collection of eBooks as a benefit of membership. Please log in to access these titles. If you are unable to access an eBook, please see our Help and support or contact library@icaew.com.

Exclusive Characterising the auditor's relationship with the company and the elements of and defences to a claim for audit negligence
  • eBook chapter
  • 2021
  • Simon Salzedo, Tony Singla
  • Accountants Negligence and Liability
A chapter outlining various aspects of an auditor's relationship with the audited entity, and the elements of and defences to claims for audit negligence. Includes extensive references to relevant cases and legislation.
Exclusive Conflicts of interest and confidential information
  • eBook chapter
  • 2021
  • Simon Salzedo, Tony Singla
  • Accountants Negligence and Liability
A chapter on the law of conflicts of interest and confidential information as it applies to accountants. Includes extensive references to relevant cases, including Prince Jefri Bolkiah v KPMG.
Terms of use

You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

Articles and books in the ICAEW Library collection

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