2005 Minnesota Statutes - 326A.12 — Confidential communications.

     326A.12 Confidential communications. 


    (a) Except by permission of the client for whom a licensee 
 performs services or the heirs, successors, or personal 
 representatives of the client, a licensee shall not voluntarily 
 disclose information communicated to the licensee by the client 
 relating to and in connection with services rendered to the 
 client by the licensee.  Nothing in this section may be 
 construed to prohibit: 


    (1) 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 


    (2) disclosures in court proceedings, in investigations or 
 proceedings under section 326A.08, in ethical investigations 
 conducted by private professional organizations, in the course 
 of peer reviews, to other persons active in the organization 
 performing services for that client on a need-to-know basis, or 
 to persons in the entity who need this information for the sole 
 purpose of assuring quality control. 


    (b) This section also applies to persons registered under 
 section 326A.06, paragraph (b). 


    HIST: 2001 c 109 art 1 s 14