Disclosure of client information prohibited
- • exceptions
(1) Except as provided in subsection (2) of this section or by permission of the client engaging a licensee, or the heirs, successors or personal representatives of the client, a licensee or any partner, officer, shareholder, member, manager, owner or employee of the licensee shall not voluntarily disclose information communicated to the licensee by the client relating to and in connection with services rendered to the client by the licensee.
(2) Nothing in subsection (1) of this section shall prohibit the disclosure of information:
(a) Required to be disclosed by the standards of the public accountancy profession in reporting on the examination of financial statements;
(b) In court proceedings, in state or federal agency proceedings, in investigations or proceedings under ORS 673.170 (Disciplinary actions) or 673.400 (Civil penalties), in ethical investigations conducted by private professional organizations or in the course of peer reviews;
(c) To the insurance carrier of a licensee; or
(d) Required by the Oregon Board of Accountancy to be disclosed for regulatory purposes of the board. [1999 c.322 §33]
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.