The PDPA is built on seven core principles, which provide a framework for responsible data management. These principles serve as practical standards for protecting sensitive client information and maintaining confidence in professional services.

The first principle requires organizations to obtain consent before collecting or processing personal data, ensuring clients retain control over their information. The notice and choice principle obliges businesses to clearly inform individuals of how their data will be used and give them the option to withhold consent. The disclosure principle prohibits sharing data with third parties beyond the original purpose without proper authorization.

The security principle demands robust safeguards to protect data against loss, misuse, or unauthorized access. The retention principle limits the storage of personal data to what is necessary, reducing potential exposure. Data integrity requires information to be accurate, complete, and regularly updated, while the access principle guarantees individuals the right to access and correct their personal data.

For professional accountants, these principles apply not only to client contact information but also to sensitive financial documents, payroll records, and tax filings. Proper implementation ensures that clients’ confidential information is protected and that professional accountants maintain professional accountability.