Ohio Administrative Code
Title 4701 - Accountancy Board
Chapter 4701-11 - Ethics Standards
Section 4701-11-02 - Confidential client information
Current through all regulations passed and filed through December 16, 2024
(A) An Ohio permit holder shall not disclose any confidential information obtained in the course of a professional engagement except with the consent of the client.
(B) This rule shall not be construed:
(C) Members of the accountancy board, a professional accounting organization ethics committee or trial board described in paragraph (B)(4) of this rule, as well as professional practice reviewers, shall not disclose any confidential client information which comes to their attention in disciplinary proceedings or otherwise in carrying out their official responsibilities. However, this prohibition shall not restrict the exchange of information with an aforementioned duly constituted investigative or disciplinary body.
Five Year Review (FYR) Dates:
09/26/2016 and
09/26/2021
Promulgated
Under: 119.03
Statutory Authority: 4701.03
Rule
Amplifies: 4701.03
Prior Effective Dates: 1/17/75, 9/22/93, 1/1/99,
8/5/99, 10/22/04, 4/28/11