Or. Admin. Code § 801-030-0015

Current through Register Vol. 63, No. 12, December 1, 2024

Section 801-030-0015 - Confidential Client Information

(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.

Or. Admin. Code § 801-030-0015

AB 1-1978, f. & ef. 1-11-78; 1AB 2-1984, f. & ef. 5-21-84; AB 4-1994, f. & cert. ef. 9-27-94; BOA 6-1999, f. 12-21-99, cert. ef. 1-1-00; BOA 5-2001, f. 12-28-01, cert. ef. 1-1-02; BOA 6-2003, f. 12-23-03 cert. ef. 1-1-04; BOA 1-2005, f. 1-26-05, cert. ef. 2-1-05; BOA 9-2005, f. 11-22-05, cert. ef. 1-1-06; BOA 3-2006, f. 12-22-06, cert. ef. 1-1-07; BOA 3-2007, f. 12-27-07 cert. ef. 1-1-08; BOA 2-2014 f. 12-15-14, cert. ef. 1/8/2015; BOA 1-2019, amend filed 12/19/2019, effective 1/1/2020

Statutory/Other Authority: ORS 670.310 & 673.410

Statutes/Other Implemented: ORS 673.410