Idaho Admin. Code r. 24.30.01.201 - CONFIDENTIAL CLIENT INFORMATION
01.
Confidentiality. A licensee is to protect and not disclose
confidential client information obtained in the course of performing
professional services, unless the licensee has obtained the specific consent of
the client, or of such client's heirs, successors or personal representatives,
or others legally authorized to give such consent on behalf of the client.
(3-28-23)
02.
Exemptions. Nothing in these rules is construed as prohibiting the
disclosure of information that is required to be disclosed: (3-28-23)
a. In reporting on the examination of
financial statements; (3-28-23)
b.
In investigations by the Board or other accounting regulatory agency;
(3-28-23)
c. In ethical
investigations conducted in private professional organizations;
(3-28-23)
d. In the course of peer
reviews; (3-28-23)
e. To other
persons active in the organization performing services for that client on a
need to know basis; (3-28-23)
f. To
persons in the entity who need this information for the sole purpose of
assuring quality control; or (3-28-23)
g. By any act of law.
(3-28-23)
03.
Disciplinary Proceedings. Members of the Board and investigative
officers may not disclose any confidential client information that comes to
their attention from licensees in disciplinary proceedings or otherwise, except
that they may furnish such information to an investigative or disciplinary
body. (3-28-23)
Notes
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