The Board proposes the rule amendment to correct rule citations.

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION
Board of Accountancy

Rule No.: RULE TITLE
61H1-23.001: Confidential Client Information
PURPOSE AND EFFECT: The Board proposes the rule amendment to correct rule citations.
SUBJECT AREA TO BE ADDRESSED: Confidential Client Information.
SPECIFIC AUTHORITY: 473.304, 473.315, 473.316 FS.
LAW IMPLEMENTED: 473.315, 473.316 FS.
IF REQUESTED IN WRITING AND NOT DEEMED UNNECESSARY BY THE AGENCY HEAD, A RULE DEVELOPMENT WORKSHOP WILL BE NOTICED IN THE NEXT AVAILABLE FLORIDA ADMINISTRATIVE WEEKLY.
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Veloria Kelly, Division Director, Board of Accountancy, 240 N.W. 76th Dr., Suite A, Gainesville, Florida 32607

THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS:

61H1-23.001 Confidential Client Information.

A 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 relieve a certified public accountant of his or her obligation under Rules 61H1-20.008 61H1-22.002 and 61H1-20.007 22.003, F.A.C. or to contravene or contradict any of the provisions of Chapter 473, F.S. Furthermore, this rule shall not prohibit a confidential review of a certified public accountant’s professional practice as a part of a quality review program.

Rulemaking Specific Authority 473.304, 473.315, 473.316 FS. Law Implemented 473.315, 473.316 FS. History–New 12-4-79, Formerly 21A-23.01, 21A-23.001, Amended__________.