Idaho State Statutes - Idaho Attorney Directory

CONFIDENTIAL COMMUNICATIONS WITH ACCOUNTANTS. 1. Any licensed
public accountant, or certified public accountant, cannot, without the consent
of his client, be examined as a witness as to any communication made by the
client to him, or his advice given thereon in the course of professional
employment.
2. Notwithstanding the provisions of subsection 1 of this section, as
part of a proceeding or investigation conducted by the board of accountancy or
quality review program required, implemented, conducted or approved by the
board of accountancy, a certified public accountant or a licensed public
accountant may be examined and may disclose any communication made by a client
to the certified public accountant or licensed public accountant, or any
advice given by that accountant in the course of his professional employment.
3. Any person participating in a proceeding or investigation by the board
of accountancy or in the conduct of a quality review program required,
implemented, conducted or approved by the board of accountancy shall only be
entitled to use the information disclosed by the certified public accountant
or licensed public accountant for purposes related to the proceeding,
investigation or quality review program and otherwise cannot, without the
consent of the accountant's client disclose or be examined regarding the
information obtained from the accountant in the course of the proceeding,
investigation or quality review program except in connection with the
proceeding, investigation or quality review program. In addition, any person
participating in the proceeding, investigation or quality review program
cannot, without the consent of the accountant's client, disclose or be
examined regarding their analysis of the information provided by the
accountant pursuant to the proceeding, investigation or quality review
program, except in connection with the proceeding, investigation or quality
review program.
4. The word "client" used herein shall be deemed to include a person, a
corporation or an association. The word "communication" as used herein shall
be deemed to include but shall not be limited to, reports, financial
statements, tax returns, or other documents relating to the client's personal
and/or business financial status, whether or not said reports or documents
were prepared by the client, the licensed public accountant or certified
public accountant, or other person who prepared said documents at the
direction of and under the supervision of said accountants.

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