Section 25-2.1-14-2 - [Effective Until 7/1/2024] Disclosures required by standards of professionThe 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.Amended by P.L. 197-2011, SEC. 86, eff. 7/1/2011.As added by P.L. 30-1993, SEC.7.This section is set out more than once due to postponed, multiple, or conflicting amendments.