326.322. Client confidentiality rules.
Client confidentiality rules.
326.322. 1. Except by permission of the client for whom a licenseeperforms services or the heirs, successors or personal representatives ofsuch client, a licensee pursuant to this chapter shall not voluntarilydisclose information communicated to the licensee by the client relating toand in connection with services rendered to the client by the licensee.The information shall be privileged and confidential, provided, however,that nothing herein shall be construed as prohibiting the disclosure ofinformation required to be disclosed by the standards of the publicaccounting profession in reporting on the examination of financialstatements or as prohibiting disclosures in investigations, in ethicalinvestigations conducted by private professional organizations, or in thecourse of peer reviews, or to other persons active in the organizationperforming services for that client on a need-to-know basis or to personsin the entity who need this information for the sole purpose of assuringquality control.
2. A licensee shall not be examined by judicial process orproceedings without the consent of the licensee's client as to anycommunication made by the client to the licensee in person or through themedia of books of account and financial records, or the licensee's advice,reports or working papers given or made thereon in the course ofprofessional employment, nor shall a secretary, stenographer, clerk orassistant of a licensee, or a public accountant, be examined, without theconsent of the client concerned, regarding any fact the knowledge of whichhe or she has acquired in his or her capacity as a licensee. Thisprivilege shall exist in all cases except when material to the defense ofan action against a licensee.
(L. 2001 H.B. 567)