Current as of April 21, 2021 | Updated by FindLaw Staff
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(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;
(5) information revealed in the course of a quality review under AS 08.04.426; or
(6) information disclosed
(A) under applicable state or federal laws or regulations; or
(B) as required by the Public Company Accounting Oversight Board.
(b) Client information obtained by the board under (a)(3)--(6) of this section is confidential and is not a public record for purposes of AS 40.25.110--40.25.140.
Cite this article: FindLaw.com - Alaska Statutes Title 8. Business and Professions § 08.04.662. Confidential communications - last updated April 21, 2021 | https://codes.findlaw.com/ak/title-8-business-and-professions/ak-st-sect-08-04-662.html
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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