Code of Professional Responsibility and Accountability (CPRA)
Section 12. Duty to report dishonest, deceitful, or misleading conduct. - A lawyer shall immediately inform a court, tribunal, or other government agency of any dishonest; deceitful or misleading conduct related to a matter being handled by said lawyer before such court, tribunal, or other government agency .. A lawyer shall also report to the appropriate authority any transaction or unlawful activity that is required to be reported under relevant laws, including the submission of covered and suspicious transactions under regulatory laws, such as those concerning anti money laundering. When disclosing or reporting the foregoing information to the appropriate court, tribunal, or other government agency, the lawyer shall not be deemed to have violated the lawyer's duty of confidentiality. Any such information shall be treated with strict confidentiality. A baseless report shall be subject to civil, . criminal, or administrative action.