HAR §16-71-63. Responsibilities to clients

(a) A licensee, without the consent of the client, shall not disclose any confidential information pertaining to the client obtained in the course of performing professional services. (b) Subsection (a) shall not: (1) Relieve a licensee of any obligations under section 16-71-62(b) and (c); (2) Affect in any way a licensee's obligation to comply with a validly issued subpoena or summons enforceable by order of a court; (3) Prohibit disclosures in the course of a quality review of a licensee's professional services; or (4) Preclude a licensee from responding to any inquiry made by the board or any investigative or disciplinary body established by law or formally recognized by the board. §16-71-63 71-39 (c) Members of the board and professional practice reviewers shall not disclose any confidential client information which comes to their attention from licensees in disciplinary proceedings or otherwise in carrying out their responsibilities, except that they may furnish the information to an investigative or disciplinary body of the kind referred to in subsection (b). (d) When an engagement is completed, a licensee shall furnish to a client or former client, upon request made within a reasonable time after original issuance or preparation of the document in question: (1) A copy of a tax return of the client; (2) A copy of any report, or other document, issued by the licensee to or for the client; (3) Any accounting or other records belonging to, or obtained from or on behalf of, the client which the licensee removed from the client's premises or received for the client's account, but the licensee may make and retain copies of the documents when they form the basis of work done; and (4) A copy of the licensee's working papers, to the extent that the working papers include records which would ordinarily constitute part of the client's books and records and are not otherwise available to the client, provided that a licensee may require that any fees due and owing from the client to the licensee for the licensee's services, where the client has agreed in advance to pay such fees, be paid before a copy of the licensee's working papers is provided to the client. [Eff 1/1/74; am and ren §16-71-63, 6/25/81; am and comp 6/8/84; am and comp 10/23/87; am and comp 2/22/94; comp 6/3/95; comp 1/22/01; comp 1/30/10; comp 2/13/12; comp 11/27/21] (Auth: HRS §466-4) (Imp: HRS §466-4) §16-71-64 71-40