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.