Iowa § 11.42 - 11.42 Disclosures prohibited.
Full text of Iowa Iowa Code § 11.42 — 11.42 Disclosures prohibited., with citation guidance and answers to common questions.
§ 11.42. 11.42 Disclosures prohibited.
1. Notwithstanding chapter 22, information received during the course of any audit or examination, including allegations of misconduct or noncompliance, and all audit or examination work papers shall be maintained as confidential. 2. Information maintained as confidential as provided by this section may be disclosed for any of the following reasons: a. As necessary to complete the audit or examination. b. To the extent the auditor is required by law to report the same or to testify in court. 3. Upon completion of an audit or examination, a report shall be prepared as required by section 11.28 and all information included in the report shall be public information. The auditor shall not disclose information listed in section 11.41, subsection 4, paragraph “a”, in a report without the express written consent of the individual identified, or, in instances of alleged or suspected embezzlement, theft, or other significant financial irregularity, without the express written consent of the audited or examined entity. 4. Any violation of this section shall be grounds for termination of employment with the auditor of state. 2011 Acts, ch 75, §28; 2023 Acts, ch 103, §4 Wed Dec 10 21:57:38 2025 Iowa Code 2026, Section 11.42 (26, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 11.42
What does Iowa Code § 11.42 cover?
Section 11.42 ("11.42 Disclosures prohibited.") is part of the Iowa Code, the codified statutory law of Iowa. 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 Iowa § 11.42?
A common citation format is "Iowa Code § 11.42" (Iowa). 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 Iowa law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Iowa official source linked on this page or consult a licensed Iowa attorney.
How does Iowa § 11.42 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Iowa 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 Iowa.