What is the correct order of the four D's of Disclosure?

• A. Decide, Disclose, Document, Do
• B. Disclose, Decide, Do, Document
• C. Do, Document, Disclose, Decide
• D. Document, Do, Decide, Disclose

Answer: (A)

The four D’s follow a logical flow from assessment to action: first you Decide whether a disclosure is required, then you Disclose the information to the client or party, next you Document what was disclosed (recording what, to whom, and when), and finally you Do the disclosure by carrying out the necessary steps to complete the process. This order ensures you only reveal information after confirming it’s material, you communicate it clearly, you have a formal record of what was disclosed, and you then execute the required steps to fulfill your duty. If disclosure happened before deciding, you’d risk sharing information that isn’t material or necessary; if you documented before disclosing, you’d lack a complete record of what was communicated; and if the steps were taken before documenting, there’d be no reliable record of the disclosure.