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. 3, March 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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