{"data":{"id":"us-nm/61-28b-24","jurisdiction":"us-nm","citation":"61-28B-24","heading":"Confidential communications. (Repealed effective July 1, 2030.)","body":"Except by permission of the client for whom a certificate or permit holder performs a service or the heir, successor or personal representative of the client, a certificate holder shall not voluntarily disclose information communicated to him by the client relating to and in connection with a service rendered to the client by him. Such information shall be deemed confidential; provided that nothing in this section shall prohibit the disclosure of information required to be disclosed by a standard of the public accounting profession in reporting on the examination of a financial statement or prohibit disclosure in a court proceeding, in an investigation or proceeding pursuant to the 1999 Public Accountancy Act, in an ethical investigation conducted by a private professional organization or in the course of a peer review, or to another person active in the organization performing a service for that client on a need-to-know basis or to a person in the entity who needs this information for the sole purpose of assuring quality control.","path":["Chapter 61 - Professional and Occupational Licenses","ARTICLE 28B 1999 Public Accountancy Act"],"source_url":"https://nmonesource.com/nmos/nmsa-unanno/en/item/18564/index.do","current_through":"2026-05-20","vintage":"","retrieved_at":"2026-09-03T15:02:20Z","sha256":"ca1598ccc3af8c226be85a863f37137ec656f97c25f33f33ca1c412d6be80122","source_id":"us-nm","stale":false,"prev":"us-nm/61-28b-23","next":"us-nm/61-28b-25"},"notice":"GroundRules: Original legal text. Not legal advice."}