California Code of Regulations
Title 16 - Professional and Vocational Regulations
Division 1 - State Board of Accountancy
Article 9 - Rules of Professional Conduct
Section 54.1 - Disclosure of Confidential Information Prohibited
Current through Register 2024 Notice Reg. No. 12, March 22, 2024
(a) No confidential information obtained by a licensee, in his or her professional capacity, concerning a client or a prospective client shall be disclosed by the licensee without the written permission of the client or prospective client, except for the following:
(b) In the event that confidential client information may be disclosed to persons or entities outside the United States in connection with the services provided, the licensee shall so inform the client in writing and obtain the client's written permission for the disclosure.
1. New section
filed 1-5-90; operative 2-4-90 (Register 90, No. 3).
2. Editorial
correction of printing error in HISTORY 1 (Register 91, No. 30).
3.
Editorial correction of Reference cite (Register 95, No. 30).
4.
Renumbering of former section
54.1 to new section
52, renumbering of former section
54 to section
54.1 and amendment of section
heading and first paragraph filed 8-4-95; operative 9-3-95 (Register 95, No.
31).
5. New subsection (b) and subsection relettering filed
11-20-98; operative 12-20-98 (Register 98, No. 47).
6. Amendment of
section and NOTE filed 4-14-2005; operative 5-14-2005 (Register 2005, No.
15).
Note: Authority cited: Sections 5010, 5018 and 5063.3, Business and Professions Code. Reference: Sections 5018 and 5063.3, Business and Professions Code.