Section R4-1-455.02. Professional Conduct: Confidentiality; Records Disposition

A.       Confidential client information: A certified public accountant, public accountant, or firm shall not disclose confidential infor- mation obtained in the course of a professional engagement except with the consent of the client. This requirement shall not be construed to:

1.        Relieve a certified public accountant, public accountant, or firm of the obligations under R4-1-455.01(B) and (C);

2.        Affect the certified public accountant’s, public accoun- tant’s, or firm’s compliance with a validly issued sub- poena or summons enforceable by order of a court;

3.        Prohibit review of a certified public accountant's, public accountant's, or firm’s professional practices as a part of a peer or quality review conducted under Board decision or authority; or

4.        Preclude a certified public accountant, public accountant, or firm from responding to an inquiry made by the Board under state statutes.

B.       Records disposition responsibility: A certified public accoun- tant, public accountant, or firm shall furnish to a client, or for- mer client, upon request, within a reasonable time after original issuance:

1.        A copy of any tax returns prepared for the client;

2.        A copy of any reports, or other documents, that were pre- viously issued to the client; and

3.        Any accounting or other records belonging to the client that the certified public accountant, public accountant, or firm may have removed from the client’s premises, or received for the client’s account. The  certified public accountant, public accountant, or firm may make a copy of the documents if the documents form the basis for work done by the certified public accountant, public accountant, or firm.

Historical Note

Section R4-1-455.02 renumbered from R4-1-455(C) and amended effective April 22, 1992 (Supp. 92-2). Amended

effective November 20, 1998 (Supp. 98-4). Amended by

final rulemaking at 20 A.A.R. 520, effective February 4,

2014 (Supp. 14-1).