2019 US Virgin Islands Code
Title 27 - Professions and Occupations
Chapter 5A - Accountancy
§ 250n. Confidential communications

Except by permission of the client for whom a permittee performs services or the heirs, successors, or personal representatives of such client, a permittee under this chapter, may not voluntarily disclose information communicated to the permittee by the client relating to and in connection with services rendered to the client by the permittee. Such information is deemed confidential, but nothing herein may be construed as prohibiting 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 as prohibiting compliance with applicable laws, government regulations or PCAOB requirements, disclosures in court proceedings, in investigations or proceedings under sections 250f or 250h of this chapter, in ethical investigations conducted by private professional organizations, or in the course of peer reviews, or 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.