24. Except by permission of the client engaging a licensee or firm under P.L.1997, c.259 (C. 45:2B-42 et seq.), or the heirs, successors, or personal representatives of that client, no licensee or partner, officer, member, manager, shareholder, or employee of a licensee or firm shall disclose information communicated to the licensee or firm by the client relating to and in connection with services rendered to the client by the licensee or firm in the practice of public accountancy. Such information shall be deemed confidential; except that nothing herein shall be construed as prohibiting the disclosure of information required to be disclosed by the standards of the public accounting profession in reporting on the examination of financial statements or as prohibiting compliance with applicable laws, regulations or Public Company Accounting Oversight Board requirements, or as prohibiting disclosures in court proceedings, investigations or proceedings under P.L.1997, c.259 (C. 45:2B-42 et seq.), in ethical investigations conducted by private professional organizations, or in the course of peer reviews.

L.1997, c.259, s.24; amended 2019, c.10, s.12.