Alaska § 08.04.662 - Confidential communications.

Full text of Alaska Alaska Statutes § 08.04.662 — Confidential communications., with citation guidance and answers to common questions.

§ 08.04.662. Confidential communications.

 (a) A license holder, a permit holder, or a practice privilege holder or a partner, an officer, a shareholder, a member, or an employee of a license holder, a permit holder, or a practice privilege holder may not reveal information communicated to the license holder, permit holder or practice privilege holder by a client about a matter concerning which the client has employed the license holder, permit holder, or practice privilege holder in a professional capacity. This section does not apply to        (1) information required to be disclosed by the standards of the public accounting profession in reporting on the examination of financial statements;

 (2) the release of information the client has authorized the license holder, permit holder, or practice privilege holder to reveal;

 (3) information revealed as part of the discovery of evidence related to a court or administrative proceeding or introduced in evidence in a court or administrative proceeding;

 (4) information revealed in ethical investigations conducted by private professional organizations;

 (5) information revealed in the course of a peer review under AS 08.04.426 ; or

 (6) information disclosed             (A) under applicable state or federal laws or regulations; or

 (B) as required by the Public Company Accounting Oversight Board.

 (b) Client information obtained by the board under (a)(3) — (6) of this section is confidential and is not a public record for purposes of AS 40.25.110 — 40.25.140.

Frequently Asked Questions About Alaska § 08.04.662

What does Alaska Statutes § 08.04.662 cover?

Section 08.04.662 ("Confidential communications.") is part of the Alaska Statutes, the codified statutory law of Alaska. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Alaska § 08.04.662?

A common citation format is "Alaska Statutes § 08.04.662" (Alaska). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Alaska law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alaska official source linked on this page or consult a licensed Alaska attorney.

How does Alaska § 08.04.662 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alaska can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Alaska.