Notwithstanding chapter 22, all financial statements of grain dealers under this chapter shall be kept confidential by the department and its agents and employees and are not subject to disclosure except as follows: 1. Upon waiver by the licensee. 2. In actions or administrative proceedings commenced under this chapter or chapter 203C. 3. Disclosure to the Iowa grain indemnity fund board in regard to licensees who present liabilityto the fund. 4. When required by subpoena or court order. 5. Disclosure to law enforcement agencies in regard to the detection and prosecution of public offenses. 6. When released to a bonding company approved by the department, or released to the United States department of agriculture or any of its divisions. 7. Where released at the request of the Iowa accountancy examining board for licensee review and discipline in accordance with chapters 272C and 542 and subject to the confidentiality requirements of section 272C.6. [81 Acts, ch 180, §13] C83, §542.16 C93, §203.16
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