According to the Attorney's Code of Ethics, the situation does not change if it is a criminal, regulatory or civil investigation. The information shared by the client must be kept secret. The exceptions are regulated by the Attorney's Code of Ethics, according to which an attorney can disclose information if either of the following apply:

• The client has previously consented to the information's disclosure.
• The disclosure is necessary to protect the lawyer's legitimate interests, which must be recognized and protected by the Peruvian legal system.

The Attorney's Code of Ethics also provides that the disclosure will be mandatory if the information is necessary to prevent the client from causing serious harm to the physical or psychological wellbeing or life of a third person.

In the case of the Peruvian Criminal Code, penalties are established for professionals who reveal confidential information without the consent of their client, provided that the disclosure may cause damage. Therefore, noncompliance with professional secrecy in a client-attorney context, if true, would carry a sanction. An exception to this would be where a judge orders disclosure in order to protect other fundamental rights. Said orders must be necessary to protect those rights, fulfill a high standard of due motivation and respect the principle of proportionality.

Another exception was set in a regulation which has been in force since 2018. According to this regulation, attorneys are obliged to collaborate with the Unidad de Inteligencia Financiera (UIF) of the Superintendencia de Banca y Seguros Peruana. The aim is to prevent money laundering and terrorist financing. Under these provisions, attorneys who act as representatives (with proxies) of companies for specific transactional operations (e.g., purchase agreements, company formation, etc.) must comply with certain obligations, including the disclosure of information that would be otherwise protected under professional secrecy. The nonfulfillment of these obligations is sanctioned and can be considered as a crime.

Professional secrecy is recognized as a constitutional right not only for the legal profession, but also for all professionals who, through their profession, employment or another kind of relationship, obtain information from their clients.

As long as the investigation is being carried out by a professional under this duty, and the interviews and documents are confidential in nature, they are protected by privilege. This is because the investigation as a whole comprises confidential information and will be protected by attorney-client privilege.