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Kentucky Staute Requiring Accountant Keep Information Confidential

325.440 Confidentiality of information obtained in practice.
(1) A licensee shall not, without the consent of his client, disclose any confidential
information pertaining to his client obtained in the course of performing
professional services.
(2) This section does not:
(a) Relieve a licensee of any obligations under the rules of professional conduct;
(b) Affect in any way a licensee's obligation to comply with a validly issued
subpoena or summons enforceable by order of a court;
(c) Prohibit disclosures in the course of a quality review of a licensee's
professional services; or
(d) Preclude a licensee from responding to any inquiry made by the board or any
investigative or disciplinary body established by law or formally recognized
by the board.
(3) Members of the board and professional practice reviewers shall not disclose any
confidential client information which comes to their attention from licensees in
disciplinary proceedings or otherwise in carrying out their responsibilities, except
that they may furnish such information to an investigative or disciplinary body of
the kind referred to above.
Effective: July 13, 1984
History: Amended 1984 Ky. Acts ch. 117, sec. 19, effective July 13, 1984. -- Created
1946 Ky. Acts ch. 210, sec. 20.