Kentucky Statutes 325.431 – Evidentiary privilege for sponsoring organization materials — Testimonial privilege — Exceptions
Current as of: 2024 | Check for updates
|
Other versions
(1) The proceedings, records, and workpapers of the sponsoring organization shall be privileged and not subject to discovery, subpoena, or other means of legal process, or introduction into evidence in any civil action, arbitration, administrative proceeding, or state accountancy board proceeding. No member of the sponsoring organization or person involved in the peer review process shall testify in any civil action, arbitration, administrative proceeding, or state accountancy board proceeding as to any matter produced, presented, disclosed, or discussed during or in connection with the peer review process, or as to any finding, recommendation, evaluation, opinion, or other action of the committee.
(2) Information, documents, or records that are publicly available shall not be immune from discovery or use in any civil action, arbitration, administrative proceeding, or state accountancy board proceeding merely because they were presented or considered in connection with the peer review process.
(3) The privilege created in subsection (1) of this section shall not apply to:
(a) Materials prepared in connection with a particular engagement merely because they happen to subsequently be presented or considered as part of the peer of review process.
(b) Disputes between the sponsoring organization and persons or firms subject to a peer review arising from the performance of the peer review.
(c) Correspondence and reports of the peer review program obtained by the board from a licensee seeking renewal or an individual or firm seeking to become licensed.
(d) A statement obtained by the board from sponsoring organization to determine if a licensee seeking renewal or an individual or firm seeking to become licensed is enrolled in or is not enrolled in a peer review program.
Effective: July 14, 2018
History: Amended 2018 Ky. Acts ch. 24, sec. 4, effective July 14, 2018. — Amended
2011 Ky. Acts ch. 31, sec. 3, effective June 8, 2011. — Amended 2004 Ky. Acts ch.
34, sec. 2, effective July 13, 2004. — Created 1992 Ky. Acts ch. 18, sec. 1, effective
July 14, 1992.
(2) Information, documents, or records that are publicly available shall not be immune from discovery or use in any civil action, arbitration, administrative proceeding, or state accountancy board proceeding merely because they were presented or considered in connection with the peer review process.
Terms Used In Kentucky Statutes 325.431
- Action: includes all proceedings in any court of this state. See Kentucky Statutes 446.010
- Board: means the State Board of Accountancy. See Kentucky Statutes 325.220
- 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.
- Firm: means a sole proprietorship, partnership, professional service corporation, or any other form of business organization that is authorized to operate under the laws of this Commonwealth, complies with the provisions of this chapter, and is issued a license to practice by the board or is exempt from having to obtain a license pursuant to KRS §. See Kentucky Statutes 325.220
- Licensee: means a certified public accountant, firm, or public accountant, holding a license to practice issued under this chapter. See Kentucky Statutes 325.220
- Peer review: means a practice monitoring process designed to promote quality in attest and compilation services, and protect the public interest. See Kentucky Statutes 325.220
- Sponsoring organization: means a board-approved professional society or other organization responsible for facilitating and administering a peer review program that is equivalent to or more stringent than a program as outlined in the American Institute of Certified Public Accountants (AICPA)'s current version of the Standards for Performing and Reporting on Peer Reviews, including provisions that provide guidance for administering peer reviews. See Kentucky Statutes 325.220
- State: includes and means any state, territory, or insular possession of the United
States, or the District of Columbia. See Kentucky Statutes 325.220 - Subpoena: A command to a witness to appear and give testimony.
- Testify: Answer questions in court.
(3) The privilege created in subsection (1) of this section shall not apply to:
(a) Materials prepared in connection with a particular engagement merely because they happen to subsequently be presented or considered as part of the peer of review process.
(b) Disputes between the sponsoring organization and persons or firms subject to a peer review arising from the performance of the peer review.
(c) Correspondence and reports of the peer review program obtained by the board from a licensee seeking renewal or an individual or firm seeking to become licensed.
(d) A statement obtained by the board from sponsoring organization to determine if a licensee seeking renewal or an individual or firm seeking to become licensed is enrolled in or is not enrolled in a peer review program.
Effective: July 14, 2018
History: Amended 2018 Ky. Acts ch. 24, sec. 4, effective July 14, 2018. — Amended
2011 Ky. Acts ch. 31, sec. 3, effective June 8, 2011. — Amended 2004 Ky. Acts ch.
34, sec. 2, effective July 13, 2004. — Created 1992 Ky. Acts ch. 18, sec. 1, effective
July 14, 1992.