Section 08.04.662. Confidential communications.

   (a) A license holder, a permit holder, a practice privilege holder, an out-of-state exemption holder, or a partner, an officer, a shareholder, a member, or an employee of a license holder, a permit holder, an out-of-state exemption holder, or a practice privilege holder may not reveal information communicated to the license holder, permit holder, out-of-state exemption holder, or practice privilege holder by a client about a matter concerning which the client has employed the license holder, permit holder, out-of-state exemption holder, or practice privilege holder in a professional capacity. This section does not apply to
        (1) information required to be disclosed by the standards of the public accounting profession in reporting on the examination of financial statements;
        (2) the release of information the client has authorized the license holder, permit holder, out-of-state exemption holder, or practice privilege holder to reveal;
        (3) information revealed as part of the discovery of evidence related to a court or administrative proceeding or introduced in evidence in a court or administrative proceeding;
        (4) information revealed in ethical investigations conducted by private professional organizations; or
        (5) information revealed in the course of a quality review under AS 08.04.426.
   (b) Client information obtained by the board under (a)(3) - (5) of this section is confidential and is not a public record for purposes of AS 40.25.110 - 40.25.140.

Notes

History

(Sec. 17 ch 62 SLA 1991; am Sec. 20 ch 29 SLA 1996; am Sec. 51 ch 16 SLA 2006; am Sec. 36 ch 67 SLA 2010)