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Indiana Code Title 25. Professions and Occupations § 25-2.1-14-2

Current as of January 02, 2024 | Updated by Findlaw Staff

Sec. 2. The information derived from or as the result of professional services is confidential and privileged.  However, this section does not prohibit a certified public accountant, a public accountant, or an accounting practitioner from disclosing any data required to be disclosed by the standards of the profession:

(1) in rendering an opinion on the presentation of financial statements;

(2) in ethical investigations conducted by private professional organizations;

(3) in the course of peer reviews or an investigation or proceeding related to a peer review;  or

(4) in making disclosure where the financial statements or the professional services of an accountant are contested.

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Cite this article: FindLaw.com - Indiana Code Title 25. Professions and Occupations § 25-2.1-14-2 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-25-professions-and-occupations/in-code-sect-25-2-1-14-2/

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