{"data":{"id":"us-in/ic-25-2.1-14-2","jurisdiction":"us-in","citation":"IC 25-2.1-14-2","heading":"Disclosures required by standards of profession","body":"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:\n(1) in rendering an opinion on the presentation of financial statements;\n(2) in ethical investigations conducted by private professional organizations;\n(3) in the course of peer reviews or an investigation or proceeding related to a peer review; or\n(4) in making disclosure where the financial statements or the professional services of an accountant are contested.","path":["TITLE 25. PROFESSIONS AND OCCUPATIONS","ARTICLE 2.1. ACCOUNTANTS","Chapter 14. Client Records"],"source_url":"https://iga.in.gov/ic/2026/Title_25.html#25-2.1-14-2","current_through":"2026","vintage":"2026","retrieved_at":"2026-10-06T20:43:28Z","sha256":"bfa09230a85ac488b79d2aaad8030b9b8e1571b27ceb9b0deec4b5f7164d8e41","source_id":"us-in","stale":false,"prev":"us-in/ic-25-2.1-14-1","next":"us-in/ic-25-2.1-14-3"},"notice":"GroundRules: Original legal text. Not legal advice."}