Guam § 35117 - Confidential Communications.
Full text of Guam Guam Code Annotated § 35117 — Confidential Communications., with citation guidance and answers to common questions.
§ 35117. Confidential Communications.
Except by permission of the client for whom a licensee performs
services, or the heirs, successors, or personal representatives of such client, a
licensee under this Chapter shall not voluntarily disclose information
communicated to the licensee by the client relating to and in connection with
services rendered to the client by the licensee. Such information shall be
deemed confidential; provided, however, that nothing herein shall be
construed as prohibiting the disclosure of information required to be
disclosed by the standards of the public accounting profession in reporting
on the examination of financial statements or as prohibiting compliance with
applicable laws, government regulations, or PCAOB requirements,
disclosures in court proceedings, in investigations or proceedings under §§
35110 or 35111 of this Chapter, in ethical investigations conducted by
private professional organizations, or in the course of peer reviews, or to
other persons active in the organization performing services for that client on
a need to know basis or to persons in the entity who need this information
for the sole purpose of assuring quality control.
Frequently Asked Questions About Guam § 35117
What does Guam Code Annotated § 35117 cover?
Section 35117 ("Confidential Communications.") is part of the Guam Code Annotated, the codified statutory law of Guam. 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 Guam § 35117?
A common citation format is "Guam Code Annotated § 35117" (Guam). 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 Guam law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Guam official source linked on this page or consult a licensed Guam attorney.
How does Guam § 35117 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Guam 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 Guam.