Current through August 30, 2021

01. Confidentiality. A licensee is to protect and not disclose confidential client information obtained in the course of performing professional services, unless the licensee has obtained the specific consent of the client, or of such client's heirs, successors or personal representatives, or others legally authorized to give such consent on behalf of the client. (7-1-21)T
02. Exemptions. Nothing in these rules is construed as prohibiting the disclosure of information that is required to be disclosed: (7-1-21)T
a. In reporting on the examination of financial statements; (7-1-21)T
b. In investigations by the Board or other accounting regulatory agency; (7-1-21)T
c. In ethical investigations conducted in private professional organizations; (7-1-21)T
d. In the course of peer reviews; (7-1-21)T
e. To other persons active in the organization performing services for that client on a need to know basis; (7-1-21)T
f. To persons in the entity who need this information for the sole purpose of assuring quality control; or (7-1-21)T
g. By any act of law. (7-1-21)T
03. Disciplinary Proceedings. Members of the Board and investigative officers may not disclose any confidential client information that comes to their attention from licensees in disciplinary proceedings or otherwise, except that they may furnish such information to an investigative or disciplinary body. (7-1-21)T


Idaho Admin. Code r.

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