§ 37:86 — Confidential communications

§86. Confidential communications
A. No licensee or person employed by a licensee shall be required to or shall
voluntarily disclose or divulge the contents of any communication made to him by any
person employing such licensee or person in connection with the rendition of tax services or
to examine, audit, or report on any books, records, or accounts, or divulge any information
derived from such books, records, or accounts in rendering professional services, except as
provided by Code of Evidence Articles 515 through 517.
B. Notwithstanding the provisions of Subsection A of this Section, no licensee or
person employed by a licensee shall be required by subpoena or otherwise to disclose or
divulge any of the following internal documents maintained by such licensee:
(1) Personnel files, except that an individual may subpoena his own personnel files.
(2) Planning and procedure manuals.
(3) Notes and comments made in the course of evaluating the efforts of any licensee
or employee, partner, shareholder, or member of a licensee in the performance of an
engagement.
C. No licensee furnishing information, data, reports, or records of a client to a
person, firm, committee, or organization established for the purpose of a peer review shall,
by reason of furnishing such information, be liable in damages to any person, partnership,
corporation, or firm. The records and proceedings of any such person, firm, committee, or
organization shall be confidential, shall be used only by such person, firm, committee, or
organization solely in the exercise of the proper functions of a peer review, and shall not be
disclosed to any third party except as provided in R.S. 37:77(G)(5)(b). However, peer review
reports on participation by a licensee in the Public Corporation Practice Section Peer Review
program may be disclosed.
D. The privilege against divulging information established by this Section shall not
be invoked to withhold disclosure of information, data, reports, or records commanded by
subpoena of the board in connection with proceedings pursuant to the provisions of this Part.
Such proceedings of the board shall be confidential; information provided to the board
pursuant to such provisions shall not be disclosed by it except to the extent necessary for the
performance of its functions and shall not be subject to court subpoena. Any records,
investigatory files, or other files maintained by the board in connection with any
investigation or inquiry concerning the fitness of any person to receive or continue to hold
a certificate or any firm to receive or continue to hold a permit shall be exempt from the
provisions of R.S. 44:1 et seq. However, any final determination made by the board relative
to the fitness of any person or firm to receive or continue to hold such a certificate or permit,
including any legal grounds upon which such determination was made, shall be a public
record.
E. Membership files and ethics investigation files for the American Institute of
Certified Public Accountants and the Society of Louisiana Certified Public Accountants shall
be confidential and shall not be subject to subpoena. However, this limitation on disclosure
shall not apply to any final determination by the American Institute of Certified Public
Accountants or the Society of Louisiana Certified Public Accountants to impose final
corrective action, including suspension from membership, a letter of reprimand, or any other
public sanction, on any licensee.

Legislative History

Acts 1979, No. 510, §1; Acts 1999, No. 473, §1, eff. June 18, 1999; Acts 2001, No. 954, §2; Acts 2006, No. 214, §1; Acts 2008, No. 203, §1; Acts 2016, No. 553, §1.