Sec. 20-281j. Confidentiality of client information.
Sec. 20-281j. Confidentiality of client information. Except by permission of the
client engaging a licensee under sections 20-279b to 20-281m, inclusive, or the heirs,
successors or personal representatives of such client, a licensee or any partner, officer,
shareholder or employee of a licensee shall not voluntarily disclose information communicated to him by the client relating to and in connection with services rendered to the
client by the licensee in the practice of public accountancy. Such information shall be
deemed confidential, provided that nothing herein shall be construed as prohibiting
the disclosure of information required to be disclosed by the standards of the public
accounting profession in reporting on the examination of financial statements or as
prohibiting disclosures in court proceedings, in investigations or proceedings under
section 20-280b or 20-280c in ethical investigations conducted by private professional
organizations, or in the course of quality reviews.
(P.A. 92-212, S. 15.)