A CPA or firm permit holder shall not disclose any confidential information obtained

A CPA or firm permit holder 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: (a) to relieve a CPA or firm permit holder of his obligation under s Rule 6.9, 6.10, and 6.11. of these Rules and Regulations, (b) to affect in any way compliance with a valid subpoena or summons enforceable by the Board or by order of a court, (c) to prohibit review of a practice unit’s professional practices as a part of the Board’s practice review or for peer review, or (d) to preclude a CPA or firm permit holder from responding to any inquiry made by the Board under state statutes, or a duly constituted investigative or disciplinary body of a national or state professional accounting association.