Unless there is an overriding interest to justify disclosure, professional secrecy should include information which would undermine the purpose of inspections, investigations or audits, the protection of commercial interests or the protection of court proceedings and legal advice.
Ach amháin i gcás ina bhfuil foras sáraitheach ag gabháil lena nochtadh, ba cheart a áireamh faoi rúndacht ghairmiúil faisnéis a bhainfeadh an bonn de chuspóir cigireachtaí, imscrúduithe nó iniúchtaí, cosaint leasanna tráchtála nó cosaint imeachtaí cúirte agus comhairle dhlithiúil.