New Jersey Administrative Code
Title 13 - LAW AND PUBLIC SAFETY
Chapter 29 - NEW JERSEY STATE BOARD OF ACCOUNTANCY
Subchapter 3 - RULES OF PROFESSIONAL CONDUCT
Section 13:29-3.7 - Confidential client information
Universal Citation: NJ Admin Code 13:29-3.7
Current through Register Vol. 56, No. 18, September 16, 2024
(a) A licensee or the licensee's firm shall not without the consent of the licensee's client disclose any confidential information pertaining to the licensee's client obtained in the course of performing professional services.
(b) This rule shall not:
1. Relieve a
licensee of any obligations under 13:29-3.5 and
13:29-3.6; or
2.
Affect in any way a licensee's obligation to comply with a validly issued subpoena or summons enforceable by
order of a court; or
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 or their firms in disciplinary proceedings or otherwise in carrying out their responsibilities, except that they may furnish such information to an investigative or disciplinary body of the kind referred to above.
Disclaimer: These regulations may not be the most recent version. New Jersey may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
