§ 542.17 — Confidential communications

Iowa § 542.17

• Jurisdiction: Iowa
• Title XIII: COMMERCE
• Ch. 542: PUBLIC ACCOUNTANTS

Text

1. A licensee shall not voluntarily disclose information communicated to the licensee by a
client relating to and in connection with services rendered to the client by the licensee, except
withthepermissionoftheclient, oranheir, successor, orpersonalrepresentativeoftheclient.
Such information is deemed to be confidential. However, this section shall not be construed
as prohibiting the disclosure of information required to be disclosed by the standards of the
public accounting profession in reporting on the examination of financial statements or in
the performance of an attest service or as prohibiting disclosures in a court proceeding, in
an investigation or proceeding under this chapter or chapter 272C, in an ethical investigation
conducted by a private professional organization, in the course of a peer review, to another
person active in the licensee’s firm performing services for that client on a need-to-know
basis, to persons associated with the investigative entity who need this information for the
sole purpose of assuring quality control, or as otherwise required by law.
2. This section does not preclude a licensee from filing a complaint with, or responding to
an inquiry made by, the board, a taxing authority or law enforcement authority of this state,
or a licensing or similar authority of another state or the United States.