Rhode Island General Laws 5-3.1-23. Confidential communications
(a) No licensee or any employee of a licensee, including, but not limited to, clerks, paraprofessionals, and students under work-study programs on a paid or pro bono basis, shall disclose any confidential information obtained in the course of a professional engagement except with the written consent of the client or former client, or as disclosure of confidential information is permitted by subsection (c) or (d) of § 5-3.1-18 in connection with peer reviews or board investigations.
Terms Used In Rhode Island General Laws 5-3.1-23
- Authority: means an authority to practice as a public accountant in this state granted by the public accountants advisory commission under former § 5-3-6 (P. See Rhode Island General Laws 5-3.1-3
- Board: means the board of accountancy, a public authority created by Rhode Island General Laws 5-3.1-3
- Licensee: means the holder of a certificate, authority, or permit issued under this chapter or under the prior laws of this state. See Rhode Island General Laws 5-3.1-3
- State: means the states of the United States, the District of Columbia, Puerto Rico, Guam, and the U. See Rhode Island General Laws 5-3.1-3
- Subpoena: A command to a witness to appear and give testimony.
- this state: means the state of Rhode Island. See Rhode Island General Laws 5-3.1-3
- United States: include the several states and the territories of the United States. See Rhode Island General Laws 43-3-8
(b) This section shall not be construed as limiting the authority of this state or of the United States or of an agency or court of this state or of the United States to subpoena and use the confidential information in connection with any investigation, public hearing, or other proceeding. Nor shall this section be construed as prohibiting a certified public accountant or public accountant whose professional competence has been challenged in a court of law or before an administrative agency from disclosing confidential information as part of a defense to the court action or administrative proceeding.
History of Section.
P.L. 1995, ch. 159, § 2.