Sec. 08.04.662. Confidential communications.

233 words·~1 min read·/ak/title-8/chapter-4/08-04-662·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(a)A license holder, a permit holder, or a practice privilege holder or a partner, an officer, a shareholder, a member, or an employee of a license holder, a permit holder, or a practice privilege holder may not reveal information communicated to the license holder, permit holder or practice privilege holder by a client about a matter concerning which the client has employed the license holder, permit 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, 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 peer 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.