(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:

Terms Used In Kentucky Statutes 325.440

  • Board: means the State Board of Accountancy. See Kentucky Statutes 325.220
  • Licensee: means a certified public accountant, firm, or public accountant, holding a license to practice issued under this chapter. See Kentucky Statutes 325.220
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Peer review: means a practice monitoring process designed to promote quality in attest and compilation services, and protect the public interest. See Kentucky Statutes 325.220
  • Summons: Another word for subpoena used by the criminal justice system.

(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 peer 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 14, 2018
History: Amended 2018 Ky. Acts ch. 24, sec. 5, effective July 14, 2018. — Amended
1984 Ky. Acts ch. 117, sec. 19, effective July 13, 1984. — Created 1946 Ky. Acts ch.
210, sec. 20.

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