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: (1) in rendering an opinion on the presentation of financial statements; (2) in ethical investigations conducted by private professional organizations; (3) in the course of peer reviews or an investigation or proceeding related to a peer review; or (4) in making disclosure where the financial statements or the professional services of an accountant are contested.
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