California Code of Regulations
Title 16 - Professional and Vocational Regulations
Division 1 - State Board of Accountancy
Article 9 - Rules of Professional Conduct
Section 54.2 - Recipients of Confidential Information
Current through Register 2024 Notice Reg. No. 12, March 22, 2024
Members of the Board, its appointed representatives professional practice reviewers and other persons designated in section 54.1(a)(4)-(a)(6) shall not disclose information concerning licensees or their clients which comes to their attention in carrying out their professional responsibilities; provided, however, such information may be disclosed:
(a) as part of disciplinary proceedings with the Board,
(b) as part of legal actions in which the Board is a party,
(c) in response to an official inquiry from a federal or state governmental regulatory agency,
(d) in compliance with a subpoena or summons enforceable by order of a court, or
(e) when otherwise specifically required by law.
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.
Amendment of first paragraph filed 8-4-95; operative 9-3-95 (Register 95, No.
31).
5. Amendment of first paragraph filed 11-20-98; operative
12-20-98 (Register 98, No. 47).
6. Amendment of first paragraph 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.
