§ 43-02.2-16 — Confidential communications

North Dakota § 43-02.2-16

• Jurisdiction: North Dakota
• Title 43: Occupations and Professions
• Ch. 43-02.2: Accountants

Text

Except by permission of the client engaging a licensee under this chapter, or the heirs,
successors, or personal representatives of such client, a licensee or any partner, officer,
shareholder, or employee of a licensee may not voluntarily disclose information communicated
to the licensee by the client relating to and in connection with services rendered to the client by
the licensee. Such information is deemed confidential but this section may not be construed as
prohibiting the disclosure of information required to be disclosed by the standards of the
profession in reporting on the examination of financial statements or as prohibiting disclosures
in court proceedings, in investigations or proceedings under section 43-02.2-09 or 43-02.2-10,
in ethical investigations conducted by private professional organizations, or in the course of
practice reviews, or to other persons active in the organization performing services for that client
on a need-to-know basis or to persons in the entity who need this information for the sole
purpose of assuring quality control.