Barbara Pocock (SA, Australian Greens) Share this | Hansard source

My understanding is that it is when a partner, a senior official or anyone in that tax agency has knowledge of something which would be in breach of the code of conduct that they should give that advice to the relevant agency. I imagine that, if the matter is public, that is in a different category, because it would be widely known. When we look at the matter that evolved within PwC, we see that, clearly, a significant breach of ethics had occurred behind closed doors and was not available to public scrutiny.