2006 Minnesota Code
Chapters 324 - 338 Trade Regulations, Consumer Protection
Chapter 326A Accountants
Section 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).
History: 2001 c 109 art 1 s 14