Oregon Administrative Rules
Chapter 801 - OREGON BOARD OF ACCOUNTANCY
Division 30 - CODE OF PROFESSIONAL CONDUCT
Section 801-030-0015 - Confidential Client Information
Universal Citation: OR Admin Rules 801-030-0015
Current through Register Vol. 63, No. 9, September 1, 2024
(1) Confidential client information. A licensee will not disclose any confidential client information unless the licensee has obtained the written consent of the client, or others legally authorized to give such consent on behalf of the client.
(a)
Permitted
disclosures. Subsection (1) of this rule will not apply when:
(A) When disclosure is required by the
standards of the public accountancy profession;
(B) When disclosure is required by a court
order;
(C) In response to subpoenas
enforceable by order of any court or agency;
(D) Disclosure is in response to an
investigation by the Board or other regulatory agency;
(E) Disclosure is in response to peer review;
or
(F) Disclosure is in response to
an insurance carrier of a licensee in connection with a claim.
(G) Except as provided for in OAR
801-030-0040.
(b) The Board and committee members will not
disclose confidential client information that comes to its attention from
licensees involved in disciplinary proceedings or otherwise in carrying out its
official responsibilities, unless allowable as stated in (a) of this
subsection.
(c) This prohibition
will not restrict Board staff in the exchange of information with any
investigative or disciplinary body.
Statutory/Other Authority: ORS 670.310 & 673.410
Statutes/Other Implemented: ORS 673.410
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