Section Ac 505.01 - Disclosure of Confidential Information(a) A licensee in public practice shall not disclose any confidential client information without the specific consent of the client.(b) The requirement in (a) above shall not be construed:(1) To relieve a licensee of his or her professional obligations under Ac 504.01 and Ac 504.02;(2) To affect in any way the licensee's obligation to comply with a validly issued and enforceable subpoena or summons, or to prohibit a licensee's compliance with applicable laws and government regulations;(3) To prohibit review of a licensee's professional practice under American Institute of Certified Public Accountants or state CPA society or board of accountancy authorization; or(4) To preclude a licensee from initiating a complaint with, or responding to any inquiry made by, the professional ethics division or trial board of the Institute or a duly constituted investigative or disciplinary body of a state CPA society or board of accountancy.(c) Licensees of any of the bodies identified in (b)(4) above and licensees involved with professional practice reviews identified in (b)(3) above shall not use to their own advantage or disclose any licensee's confidential client information that comes to their attention in carrying out those activities. This prohibition shall not restrict licensees' exchange of information in connection with the investigative or disciplinary proceedings described in (b)(4) above or the professional practice reviews described in (b)(3) above.N.H. Admin. Code § Ac 505.01
#1663, eff 12-17-80; ss by #2475, eff 9-13-83; ss by #3061, eff 7-18-85, EXPIRED: 7-18-91
New. #5366, eff 3-27-92; ss by #6721, INTERIM, eff 3-27-98, EXPIRED: 7-25-98
New. #6905, eff 12-4-98, EXPIRED: 12-4-06
New. #8810, INTERIM, eff 1-25-07, EXPIRED: 7-25-07
New. #9051, eff 12-27-07
Amended by Volume XXXV Number 01, Filed January 8, 2015, Proposed by #10746, Effective 1/1/2015, Expires1/1/2025.