61H1-23.001. Confidential Client Information

Effective on Tuesday, September 11, 2018

1A certified public accountant shall not disclose any confidential information obtained in the course of a professional engagement except with the consent of the client. This rule shall not be construed to contravene or contradict any of the provisions of chapter 473, F.S., or the rules promulgated thereto, or to relieve a certified public accountant of his or her obligation provided in these laws and rules. Furthermore, this rule shall not prohibit either a confidential review of a certified public accountant’s professional practice as a part of a peer review program or compliance with a lawful court or Board order.

101Rulemaking Authority 103473.304, 104473.315, 105473.316 FS. 107Law Implemented 109473.315, 110473.316, 111473.3125(1)(b) FS. 113History–New 12-4-79, Formerly 21A-23.01, 21A-23.001, Amended 1-17-11, 9-11-18.

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Related Notices (5)

                    
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