61H1-23.001. Confidential Client Information

CHAPTER 61H1-23 RESPONSIBILITIES TO CLIENTS 61H1-23.001 Confidential Client Information 61H1-23.002 Records Disposition Responsibility 61H1-23.001 Confidential Client Information. A certified public accountant shall not disclose any confidential information obtained in the course of a professional engagement except with the consent of the client. This rule shall not be construed to contravene or contradict any of the provisions of chapter 473, F.S., or the rules promulgated thereto, or to relieve a certified public accountant of his or her obligation provided in these laws and rules. Furthermore, this rule shall not prohibit either a confidential review of a certified public accountant’s professional practice as a part of a peer review program or compliance with a lawful court or Board order.