30 Miss. Code. R. 1-6.12

Current through December 10, 2024

Rule 30-1-6.12 - Confidential Client Information

Rule 6.12.1. 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.

Rule 6.12.2. Members of the Board and professional practice reviewers shall not disclose any confidential client information which comes to their attention from CPAs in disciplinary proceedings or otherwise in carrying out their official responsibilities. However, this prohibition shall not restrict the exchange of information with an aforementioned duly constituted investigative or disciplinary body.

30 Miss. Code. R. 1-6.12

Miss. Code Ann. § 73- 33-5 (f)