Rules & Regulations of the State of Tennessee
Title 0020 - Accountancy
Chapter 0020-03 - Rules of Professional Conduct
Section 0020-03-.10 - CONFIDENTIAL CLIENT INFORMATION
Universal Citation: TN Comp Rules and Regs 0020-03-.10
Current through September 24, 2024
(1) A licensee shall not disclose any confidential client information without the specific consent of the client.
(2) This rule shall not be construed to:
(a) Relieve a
licensee of his or her professional obligations under Rules 0020-03-.08 and
0020-03-.09;
(b) Affect in any way
the licensee's obligation to comply with a validly issued and enforceable
subpoena or summons;
(c) Prohibit
review of a licensee's professional practice by the AICPA, a state CPA society
or state PA association, or the Board;
(d) Preclude a licensee from initiating a
complaint with or responding to any inquiry made by a recognized investigative
or disciplinary body;
(e) Prohibit
a licensee from utilizing any such relevant information in the defense of a
claim or reasonably anticipated claim against the licensee; or
(f) Restrict the exchange of information with
a recognized investigative or disciplinary body.
(3) Licensees of a recognized investigative or disciplinary body and professional practice reviewers shall not use to their own advantage or disclose any licensee's confidential client information that comes to their attention in carrying out their official responsibilities.
Authority: T.C.A. §§ 62-1-105;62-1-111 and 62-1-116.
Disclaimer: These regulations may not be the most recent version. Tennessee 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.
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