{"data":{"id":"us-ok/okla.-stat.-tit.-12-12-2502.1","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 12, § 12-2502.1","heading":"Communications between accountant and client","body":"A. As used in this section:\n\n1. “Accountant” means a certified public accountant (CPA) or a\n\npublic accountant;\n\n2. “Client” means any person, public officer, corporation,\n\nassociation, or other organization or entity, either public or\n\nprivate, who consults an accountant for the purpose of obtaining\n\naccounting services; and\n\n3. A communication between an accountant and a client of the\n\naccountant is “confidential” if not intended to be disclosed to\n\nthird persons other than:\n\na. those to whom disclosure is in furtherance of the\n\nrendition of accounting services to the client, and\n\nb. those reasonably necessary for the transmission of the\n\ncommunication.\n\nB. A client has a privilege to refuse to disclose, and to\n\nprevent any other person or entity from disclosing, the contents of\n\nconfidential communications with an accountant when the other person\n\nor entity learned of the communication because the communications\n\nwere made in the rendition of accounting services to the client.\n\nThis privilege includes other confidential information obtained by\n\nthe accountant from the client for the purpose of rendering\n\naccounting advice.\n\nC. The privilege provided for in this section may be claimed by\n\nthe client, the guardian or conservator of the client, the personal\n\nrepresentative of a deceased client, or the successor, trustee, or\n\nsimilar representative of a corporation, association, or other\n\norganization, whether or not in existence. The person who was the\n\naccountant at the time of the communication is presumed to have\n\nauthority to claim the privilege but only on behalf of the client.\n\nD. There is no accountant-client privilege under this section:\n\n1. When the services of the accountant were sought or obtained\n\nto enable or aid anyone to commit or plan to commit what the client\n\nknew or should have known was a crime including, but not limited to,\n\nfraud;\n\n2. When a communication is relevant to an issue of breach of\n\nduty by the accountant to the client of the accountant or by the\n\nclient to the accountant; or\n\n3. When a communication is relevant to a matter of common\n\ninterest between two or more clients, if the communication was made\n\nby any of the clients to an accountant retained or consulted in\n\ncommon when offered in a civil action between clients.\n\nE. A disclosure of a communication or information covered by\n\nthe accountant-client privilege or the work-product doctrine does\n\nnot operate as a waiver if:\n\n1. The disclosure was inadvertent;\n\n2. The holder of the privilege took reasonable steps to prevent\n\ndisclosure; and\n\n3. The holder of the privilege took reasonable steps to rectify\n\nthe error including, but not limited to, information falling within\n\nthe scope of paragraph 4 of subsection B of Section 3226 of Title 12\n\nof the Oklahoma Statutes, if applicable.\n\nF. Disclosure of a communication or information covered by the\n\naccountant-client privilege or the work-product doctrine to a\n\ngovernmental office, agency or political subdivision in the exercise\n\nof its regulatory, investigative, or enforcement authority does not\n\noperate as a waiver of the privilege or protection in favor of\n\nnongovernmental persons or entities. Disclosure of such information\n\ndoes not waive the privilege or protection of undisclosed\n\ncommunications on the same subject unless:\n\n1. The waiver is intentional;\n\n2. The disclosed and undisclosed communications or information\n\nconcern the same subject matter; and\n\n3. Due to principles of fairness, the disclosed and undisclosed\n\ncommunications or information should be considered together.","path":["OK Code","Title 12"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os12.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"d8957d5421d0a181aa7aed35d08a0c79d0215b1b0efc6a1cf76c1a50ae860458","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-12-12-2502","next":"us-ok/okla.-stat.-tit.-12-12-2503"},"notice":"GroundRules: Original legal text. Not legal advice."}