D.C. Mun. Regs. tit. 17, r. 17-2512

Current through Register 71, No. 45, November 7, 2024

Rule 17-2512 - CODE OF PROFESSIONAL CONDUCT: RESPONSIBILITIES TO CLIENTS

2512.1

A licensee shall not disclose, without the consent of his or her client, any confidential information pertaining to the client that the licensee obtained in the course of performing professional services.

2512.2

The provisions of this section do not do the following:

(a) Relieve a licensee of any obligations under § 2511;

(b) Affect in any way a licensee's obligation to comply with a validly issued subpoena or summons enforceable by order of a court of competent jurisdiction;

(c) Prohibit disclosures during a quality review of a licensee's professional services;

(d) Preclude a licensee from responding to any inquiry made by the Board or any investigative or disciplinary body established by law or formally recognized by the Board; or

(e) Relieve a licensee from any obligations incurred under the Sarbanes-Oxley Act of 2002, approved July 30, 2002 ( Pub. L. 107-204, 116 Stat. 745 (2002)), and any rules or regulations promulgated pursuant thereto not already reflected within this chapter.

2512.3

Members of the Board and professional practice reviewers shall not disclose any confidential client information that comes to their attention from licensees in disciplinary proceedings or otherwise in carrying out their responsibilities, except that they may furnish this information to an investigative or disciplinary body of the kind referred to in this section.

2512.4

A licensee shall furnish to a client or former client, upon request made within a reasonable time after original issuance of the document in question, the following items:

(a) A copy of a tax return of the client;

(b) A copy of any report, or other document, issued by the licensee to or for the client;

(c) Any accounting or other records belonging to, or obtained from or on behalf of, the client that the licensee removed from the client's premises or received from the client's account; and

(d) A copy of the licensee's working papers, to the extent that these working papers include records that would ordinarily constitute part of the client's books and records and are not otherwise available to the client.

2512.5

A licensee may take and retain copies of accounting or other records belonging to, or obtained from or on behalf of, the client that the licensee removed from the client's premises or received from the client's account, when these records form the basis for work done.

D.C. Mun. Regs. tit. 17, r. 17-2512

Final Rulemaking published at 51 DCR 4401 (April 30, 2004)