{"data":{"id":"us-ak/as-08.04.662","jurisdiction":"us-ak","citation":"AS 08.04.662","heading":"Confidential communications.","body":"(a) A license holder, a permit holder, or a practice privilege holder or a partner, an officer, a shareholder, a member, or an employee of a license holder, a permit holder, or a practice privilege holder may not reveal information communicated to the license holder, permit holder or practice privilege holder by a client about a matter concerning which the client has employed the license holder, permit holder, or practice privilege holder in a professional capacity. This section does not apply to\n(1) information required to be disclosed by the standards of the public accounting profession in reporting on the examination of financial statements;\n(2) the release of information the client has authorized the license holder, permit holder, or practice privilege holder to reveal;\n(3) information revealed as part of the discovery of evidence related to a court or administrative proceeding or introduced in evidence in a court or administrative proceeding;\n(4) information revealed in ethical investigations conducted by private professional organizations;\n(5) information revealed in the course of a peer review under AS 08.04.426; or\n(6) information disclosed\n(A) under applicable state or federal laws or regulations; or\n(B) as required by the Public Company Accounting Oversight Board.\n(b) Client information obtained by the board under (a)(3) — (6) of this section is confidential and is not a public record for purposes of AS 40.25.110 — 40.25.140.","path":["Title 8. Business and Professions.","Chapter 04. Accountants.","Article 5. Miscellaneous Provisions."],"source_url":"https://www.akleg.gov/basis/statutes.asp#08.04.662","current_through":"Alaska Statutes 2025 (34th Legislature, 2025-2026)","vintage":"","retrieved_at":"2026-09-02T06:16:30Z","sha256":"cc331da744248583d05e532ba61afbafb495cda83eff84ee0d28e8dc3409412d","source_id":"us-ak","stale":false,"prev":"us-ak/as-08.04.661","next":"us-ak/as-08.04.670"},"notice":"GroundRules: Original legal text. Not legal advice."}