Sec. 2. The information derived from or as the result of professional services is confidential and privileged. However, this section does not prohibit a certified public accountant, a public accountant, or an accounting practitioner from disclosing any data required to be disclosed by the standards of the profession:
(1) in rendering an opinion on the presentation of financial statements;
(2) in ethical investigations conducted by private professional organizations;
(3) in the course of quality reviews (before July 1, 2012) or peer reviews (after June 30, 2012) or an investigation or proceeding related to a quality review (before July 1, 2012) or peer review (after June 30, 2012); or
(4) in making disclosure where the financial statements or the professional services of an accountant are contested.
As added by P.L.30-1993, SEC.7. Amended by P.L.197-2011, SEC.86.
Structure Indiana Code
Title 25. Professions and Occupations
25-2.1-14-1. Confidentiality Preserved
25-2.1-14-2. Disclosures Required by Standards of Profession
25-2.1-14-3. Property Rights in Client Records and Reports of Licensee
25-2.1-14-4. Transfer of Records Without Consent of Client; Prohibition
25-2.1-14-5. Quality Review Use of Papers; Duration of Record Keeping Required of Licensee