(1) Except as provided in subsection (2) of this section or by permission of the client engaging a certified public accountant or public accountant, or the heirs, successors or personal representatives of the client, a certified public accountant or public accountant or any partner, officer, shareholder, member, manager or owner, or employee of the certified public accountant or public accountant may not voluntarily disclose information communicated to the certified public accountant or public accountant by the client relating to and in connection with services rendered to the client by the certified public accountant or public accountant. (2) Nothing in subsection (1) of this section shall prohibit the disclosure of information: (a) Required to be disclosed by the standards of the public accountancy profession in reporting on the examination of financial statements; (b) In court proceedings, in state or federal agency proceedings, in investigations or proceedings under ORS 673.170 or 673.400, in ethical investigations conducted by private professional organizations or in the course of peer reviews; (c) To the insurance carrier of a certified public accountant or public accountant; or (d) Required by the Oregon Board of Accountancy to be disclosed for regulatory purposes of the board.
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