Haw. Code R. § 16-71-63 - Responsibilities to clients
(a) A licensee,
without the consent of the client, shall not disclose any confidential
information pertaining to the client obtained in the course of performing
professional services.
(b)
Subsection (a) shall not:
(1) Relieve a
licensee of any obligations under section
16-71-62(b) and
(c);
(2) Affect in any way a licensee's obligation
to comply with a validly issued subpoena or summons enforceable by order of a
court;
(3) Prohibit disclosures in
the course of a quality review of a licensee's professional services;
or
(4) Preclude a licensee from
responding to any inquiry made by the board or any investigative or
disciplinary body established by law or formally recognized by the
board.
(c) Members of
the board and professional practice reviewers shall not disclose any
confidential client information which comes to their attention from licensees
in disciplinary proceedings or otherwise in carrying out their
responsibilities, except that they may furnish the information to an
investigative or disciplinary body of the kind referred to in subsection
(b).
(d) When an engagement is
completed, a licensee shall furnish to a client or former client, upon request
made within a reasonable time after original issuance or preparation of the
document in question:
(1) A copy of a tax
return of the client;
(2) A copy of
any report, or other document, issued by the licensee to or for the
client;
(3) Any accounting or other
records belonging to, or obtained from or on behalf of, the client which the
licensee removed from the client's premises or received for the client's
account, but the licensee may make and retain copies of the documents when they
form the basis of work done; and
(4) A copy of the licensee's working papers,
to the extent that the working papers include records which would ordinarily
constitute part of the client's books and records and are not otherwise
available to the client, provided that a licensee may require that any fees due
and owing from the client to the licensee for the licensee's services, where
the client has agreed in advance to pay such fees, be paid before a copy of the
licensee's working papers is provided to the client.
Notes
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