Section 08.04.662 - Confidential communications(a) A license holder, a permit holder, or a practice privilege holder or a partner, an officer, a shareholder, a member, or an employee of a license holder, a permit holder, or a practice privilege holder may not reveal information communicated to the license holder, permit holder or practice privilege holder by a client about a matter concerning which the client has employed the license holder, permit holder, or practice privilege holder in a professional capacity. This section does not apply to(1) information required to be disclosed by the standards of the public accounting profession in reporting on the examination of financial statements;(2) the release of information the client has authorized the license holder, permit holder, or practice privilege holder to reveal;(3) information revealed as part of the discovery of evidence related to a court or administrative proceeding or introduced in evidence in a court or administrative proceeding;(4) information revealed in ethical investigations conducted by private professional organizations;(5) information revealed in the course of a peer review under AS 08.04.426; or(6) information disclosed(A) under applicable state or federal laws or regulations; or(B) as required by the Public Company Accounting Oversight Board.(b) Client information obtained by the board under (a)(3) - (6) of this section is confidential and is not a public record for purposes of AS 40.25.110-40.25.140.Amended by SLA 2022, ch. 5,sec. 36, eff. 9/7/2022.Amended by SLA 2018, ch. 74,sec. 5, eff. 10/31/2018.