(a) A license holder, a permit holder, or a practice privilege holder or a partner, an officer, a shareholder, a member, or an employee of a license holder, a permit holder, or a practice privilege holder may not reveal information communicated to the license holder, permit holder or practice privilege holder by a client about a matter concerning which the client has employed the license holder, permit holder, or practice privilege holder in a professional capacity. This section does not apply to

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Terms Used In Alaska Statutes 08.04.662

  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • state: means the State of Alaska unless applied to the different parts of the United States and in the latter case it includes the District of Columbia and the territories. See Alaska Statutes 01.10.060
(1) information required to be disclosed by the standards of the public accounting profession in reporting on the examination of financial statements;
(2) the release of information the client has authorized the license holder, permit holder, or practice privilege holder to reveal;
(3) information revealed as part of the discovery of evidence related to a court or administrative proceeding or introduced in evidence in a court or administrative proceeding;
(4) information revealed in ethical investigations conducted by private professional organizations;
(5) information revealed in the course of a peer review under Alaska Stat. § 08.04.426; or
(6) information disclosed

(A) under applicable state or federal laws or regulations; or
(B) as required by the Public Company Accounting Oversight Board.
(b) Client information obtained by the board under (a)(3) – (6) of this section is confidential and is not a public record for purposes of Alaska Stat. § 40.25.110–40.25.140.
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