IC 25-2.1-14-1 Confidentiality preserved
Sec. 1. A certified public accountant, a public accountant, an
accounting practitioner, or any employee is not required to divulge
information relative to and in connection with any professional
service as a certified public accountant, a public accountant, or an
accounting practitioner. As added by P.L.30-1993, SEC.7.
IC 25-2.1-14-2 Disclosures required by standards of profession
Sec. 2. The information derived from or as the result of
professional services is confidential and privileged. However, this
section does not prohibit a certified public accountant, a public
accountant, or an accounting practitioner from disclosing any data
required to be disclosed by the standards of the profession:
(1) in rendering an opinion on the presentation of financial
statements;
(2) in ethical investigations conducted by private professional
organizations;
(3) in the course of quality reviews; or
(4) in making disclosure where the financial statements or the
professional services of an accountant are contested. As added by P.L.30-1993, SEC.7.
IC 25-2.1-14-3 Property rights in client records and reports of licensee
Sec. 3. All statements, records, schedules, working papers, and
memoranda made by a licensee or a partner, a member, a
shareholder, an officer, a director, or an employee of a licensee,
including information prepared by the client for the work and
services rendered to a client in the practice of accountancy, except
the reports submitted by the licensee to the client and records that are
part of the client's records, must remain the property of the licensee
except in an express agreement between the licensee and the client
to the contrary. As added by P.L.30-1993, SEC.7.
IC 25-2.1-14-4 Transfer of records without consent of client; prohibition
Sec. 4. A statement, record, schedule, working paper, or
memorandum may not be sold, transferred, or bequeathed without the
consent of the client or the client's personal representative or
assignee, to anyone except for surviving partners, members,
stockholders, new partners, or new stockholders of the licensee, or
any combined or merged firm or successor in interest to the licensee. As added by P.L.30-1993, SEC.7. IC 25-2.1-14-5 Quality review use of papers; duration of record keeping required
of licensee
Sec. 5. (a) This chapter does not prohibit a temporary transfer of
work papers or other material necessary to carry out quality reviews
or to comply with the disclosure of information under this chapter.
(b) A licensee is not required to keep any work paper beyond the
period prescribed in any applicable statute. As added by P.L.30-1993, SEC.7.
IC 25-2.1-14-1 Confidentiality preserved
Sec. 1. A certified public accountant, a public accountant, an
accounting practitioner, or any employee is not required to divulge
information relative to and in connection with any professional
service as a certified public accountant, a public accountant, or an
accounting practitioner. As added by P.L.30-1993, SEC.7.
IC 25-2.1-14-2 Disclosures required by standards of profession
Sec. 2. The information derived from or as the result of
professional services is confidential and privileged. However, this
section does not prohibit a certified public accountant, a public
accountant, or an accounting practitioner from disclosing any data
required to be disclosed by the standards of the profession:
(1) in rendering an opinion on the presentation of financial
statements;
(2) in ethical investigations conducted by private professional
organizations;
(3) in the course of quality reviews; or
(4) in making disclosure where the financial statements or the
professional services of an accountant are contested. As added by P.L.30-1993, SEC.7.
IC 25-2.1-14-3 Property rights in client records and reports of licensee
Sec. 3. All statements, records, schedules, working papers, and
memoranda made by a licensee or a partner, a member, a
shareholder, an officer, a director, or an employee of a licensee,
including information prepared by the client for the work and
services rendered to a client in the practice of accountancy, except
the reports submitted by the licensee to the client and records that are
part of the client's records, must remain the property of the licensee
except in an express agreement between the licensee and the client
to the contrary. As added by P.L.30-1993, SEC.7.
IC 25-2.1-14-4 Transfer of records without consent of client; prohibition
Sec. 4. A statement, record, schedule, working paper, or
memorandum may not be sold, transferred, or bequeathed without the
consent of the client or the client's personal representative or
assignee, to anyone except for surviving partners, members,
stockholders, new partners, or new stockholders of the licensee, or
any combined or merged firm or successor in interest to the licensee. As added by P.L.30-1993, SEC.7. IC 25-2.1-14-5 Quality review use of papers; duration of record keeping required
of licensee
Sec. 5. (a) This chapter does not prohibit a temporary transfer of
work papers or other material necessary to carry out quality reviews
or to comply with the disclosure of information under this chapter.
(b) A licensee is not required to keep any work paper beyond the
period prescribed in any applicable statute. As added by P.L.30-1993, SEC.7.
IC 25-2.1-14-1 Confidentiality preserved
Sec. 1. A certified public accountant, a public accountant, an
accounting practitioner, or any employee is not required to divulge
information relative to and in connection with any professional
service as a certified public accountant, a public accountant, or an
accounting practitioner. As added by P.L.30-1993, SEC.7.
IC 25-2.1-14-2 Disclosures required by standards of profession
Sec. 2. The information derived from or as the result of
professional services is confidential and privileged. However, this
section does not prohibit a certified public accountant, a public
accountant, or an accounting practitioner from disclosing any data
required to be disclosed by the standards of the profession:
(1) in rendering an opinion on the presentation of financial
statements;
(2) in ethical investigations conducted by private professional
organizations;
(3) in the course of quality reviews; or
(4) in making disclosure where the financial statements or the
professional services of an accountant are contested. As added by P.L.30-1993, SEC.7.
IC 25-2.1-14-3 Property rights in client records and reports of licensee
Sec. 3. All statements, records, schedules, working papers, and
memoranda made by a licensee or a partner, a member, a
shareholder, an officer, a director, or an employee of a licensee,
including information prepared by the client for the work and
services rendered to a client in the practice of accountancy, except
the reports submitted by the licensee to the client and records that are
part of the client's records, must remain the property of the licensee
except in an express agreement between the licensee and the client
to the contrary. As added by P.L.30-1993, SEC.7.
IC 25-2.1-14-4 Transfer of records without consent of client; prohibition
Sec. 4. A statement, record, schedule, working paper, or
memorandum may not be sold, transferred, or bequeathed without the
consent of the client or the client's personal representative or
assignee, to anyone except for surviving partners, members,
stockholders, new partners, or new stockholders of the licensee, or
any combined or merged firm or successor in interest to the licensee. As added by P.L.30-1993, SEC.7. IC 25-2.1-14-5 Quality review use of papers; duration of record keeping required
of licensee
Sec. 5. (a) This chapter does not prohibit a temporary transfer of
work papers or other material necessary to carry out quality reviews
or to comply with the disclosure of information under this chapter.
(b) A licensee is not required to keep any work paper beyond the
period prescribed in any applicable statute. As added by P.L.30-1993, SEC.7.
