California Code of Regulations (Last Updated: August 6, 2014) |
Title 16. Professional and Vocational Regulations |
Division 1. State Board of Accountancy |
Article 9. Rules of Professional Conduct |
§ 54.2. Recipients of Confidential Information.
Latest version.
- Members of the Board, its appointed representatives professional practice reviewers and other persons designated in section 54.1(a)(4)-(a)(6) shall not disclose information concerning licensees or their clients which comes to their attention in carrying out their professional responsibilities; provided, however, such information may be disclosed:(a) as part of disciplinary proceedings with the Board,(b) as part of legal actions in which the Board is a party,(c) in response to an official inquiry from a federal or state governmental regulatory agency,(d) in compliance with a subpoena or summons enforceable by order of a court, or(e) when otherwise specifically required by law.HISTORY1. New section filed 1-5-90; operative 2-4-90 (Register 90, No. 3).2. Editorial correction of printing error in HISTORY 1 (Register 91, No. 30).3. Editorial correction of Reference cite (Register 95, No. 30).4. Amendment of first paragraph filed 8-4-95; operative 9-3-95 (Register 95, No. 31).5. Amendment of first paragraph filed 11-20-98; operative 12-20-98 (Register 98, No. 47).6. Amendment of first paragraph and Note filed 4-14-2005; operative 5-14-2005 (Register 2005, No. 15).
Note
Note: Authority cited: Sections 5010, 5018 and 5063.3, Business and Professions Code. Reference: Sections 5018 and 5063.3, Business and Professions Code.