Advertising with us can place you in front of thousands of visitors a day. Learn more!
- Alaska Statutes.
- Title 8. Business and Professions
- Chapter 4. Accountants
- Section 662. Confidential Communications.
previous: Section 661
. Previous Licensure.
next: Section 670
AS 08.04.662. Confidential Communications.
- (a) A license holder, a permit holder, 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, a permit holder, or practice privilege holder by a client about a matter concerning which the client has employed the license holder, a 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, a 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; 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
All content © 2008 by Touch
N' Go/Bright Solutions, Inc.
Note to HTML Version:
This version of the Alaska Statutes is current through December, 2007. The Alaska Statutes were automatically converted to HTML from a plain text format. Every effort has been made to ensure their accuracy, but this can not be guaranteed. If it is critical that the precise terms of the Alaska Statutes be known, it is recommended that more formal sources be consulted. For statutes adopted after the effective date of these statutes, see, Alaska State Legislature
If any errors are found, please e-mail Touch N' Go systems at E-mail. We
hope you find this information useful.