Le secret bancaire by Thierry Samin examines the legal and ethical dimensions of banking confidentiality, a cornerstone of financial systems worldwide. Published in 2002 by Revue Banque, this concise 64-page monograph explores the balance between client privacy and regulatory transparency, particularly in the French and European contexts. It addresses the evolution of banking secrecy laws, their implications for financial institutions, and the growing pressures from anti-money laundering initiatives and international cooperation. Aimed at legal professionals, bankers, and policymakers, the book provides a clear overview of the tensions between individual rights and collective security in modern finance.