California Board of Accountancy
Governor Edmund G. Brown Jr.
Business, Consumer Services, and Housing Agency
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Recipients of Confidential Information

TITLE 16. Professional and Vocational Regulations
DIVISION 1. Board of Accountancy Regulations

ARTICLE 9 - Rules of Professional Conduct

§ 54.2. Recipients of Confidential Information.

Members of the Board, its appointed representatives professional practice reviewers and other persons designated in section 54.1(a)(4)-(a)(6) shall not disclose information concerning licensees or their clients which comes to their attention in carrying out their professional responsibilities; provided, however, such information may be disclosed:
(a) as part of disciplinary proceedings with the Board,
(b) as part of legal actions in which the Board is a party,
(c) in response to an official inquiry from a federal or state governmental regulatory agency,
(d) in compliance with a subpoena or summons enforceable by order of a court, or
(e) when otherwise specifically required by law.

NOTE: Authority cited: Sections 5010, 5018 and 5063.3, Business and Professions Code. Reference: Sections 5018 and 5063.3, Business and Professions Code.


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