37-50-402. Privileged communications -- exceptions. (1) Except by permission of the client, person, or firm engaging a certified public accountant or an employee of the accountant or by permission of the heirs, successors, or personal representatives of the client, person, or firm and except for the expression of opinions on financial statements, a certified public accountant or employee may not be required to disclose or divulge or voluntarily disclose or divulge information that the certified public accountant or an employee may have relative to and in connection with any professional services as a certified public accountant. The information derived from or as a result of professional services is considered confidential and privileged.
(2) The provisions of this section do not apply to the testimony or documents of a certified public accountant furnished pursuant to a subpoena in a court of competent jurisdiction, pursuant to a board proceeding, or in the process of any board-approved practice review program.
History: En. Sec. 29, Ch. 118, L. 1969; R.C.M. 1947, 66-1841; amd. Sec. 20, Ch. 335, L. 1983; amd. Sec. 1, Ch. 82, L. 1993; amd. Sec. 50, Ch. 109, L. 2009; amd. Sec. 19, Ch. 169, L. 2015.
Structure Montana Code Annotated
Title 37. Professions and Occupations
Chapter 50. Public Accountants
Part 4. Miscellaneous Provisions
37-50-401. False statements by certified public accountants -- misdemeanor -- penalty
37-50-402. Privileged communications -- exceptions
37-50-403. Nonliability -- evidential privilege -- application to nonprofit corporations