§ 82 - Confidential communications
§ 82. Confidential communications
(a) No firm or any of its employees or other public accountants engaged by the firm, shall disclose any confidential information obtained in the course of a professional engagement except with the consent of the client or former client or as disclosure may be required by law, legal process or the standards of the profession.
(b) This section does not limit the authority of this state or of the United States to subpoena and use information in connection with any investigation, or proceedings. This section does not prohibit a public accountant whose professional competence has been challenged in a court or before an administrative agency from disclosing confidential information as a part of a defense.
(c) Nothing in this chapter prohibits a firm or any of its employees, from disclosing any data to other public accountants, peer review teams, or partnerships or corporations of public accountants engaged in conducting peer reviews under the auspices of a recognized professional association, or any of their employees, in connection with peer reviews of the accountant's accounting and auditing practice.
(d) Nothing contained in this chapter prohibits a firm or any of its employees, from disclosing any data in confidence to any representative of a recognized professional association or to the board in connection with a professional ethics investigation or in the course of a peer review. (Added 1981, No. 161 (Adj. Sess.), § 2; amended 1991, No. 167 (Adj. Sess.), § 16; 2001, No. 129 (Adj. Sess.), § 19, eff. June 13, 2002; 2007, No. 29, § 15.)