(1) Except as provided in subsection (2) of this section or by permission of the client engaging a licensee, or the heirs, successors or personal representatives of the client, a licensee or any partner, officer, shareholder, member, manager, owner or employee of the licensee shall not voluntarily disclose information communicated to the licensee by the client relating to and in connection with services rendered to the client by the licensee.
(2) Nothing in subsection (1) of this section shall prohibit the disclosure of information:
(a) Required to be disclosed by the standards of the public accountancy profession in reporting on the examination of financial statements;
(b) In court proceedings, in state or federal agency proceedings, in investigations or proceedings under ORS 673.170 or 673.400, in ethical investigations conducted by private professional organizations or in the course of peer reviews;
(c) To the insurance carrier of a licensee; or
(d) Required by the Oregon Board of Accountancy to be disclosed for regulatory purposes of the board. [1999 c.322 §33]
Section: Previous 673.330 673.340 673.345 673.350 673.360 673.370 673.380 673.385 673.390 673.400 673.410 673.415 673.420 673.430 673.440 NextLast modified: August 7, 2008