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 peer reviews or an investigation or proceeding related to a peer review; or

(4) in making disclosure where the financial statements or the professional services of an accountant are contested.