Vermont § 82 - Confidential communications
Full text of Vermont Vermont Statutes Online § 82 — Confidential communications, with citation guidance and answers to common questions.
§ 82. Confidential communications
- (a) No firm or any of its employees or other public accountants engaged by the firm, shall
disclose any confidential information obtained in the course of a professional engagement
except with the consent of the client or former client or as disclosure may be required
by law, legal process, or the standards of the profession. (b) This section does not limit the authority of this State or of the United States to
subpoena and use information in connection with any investigation, or proceedings.
This section does not prohibit a public accountant whose professional competence has
been challenged in a court or before an administrative agency from disclosing confidential
information as a part of a defense. (c) Nothing in this chapter prohibits a firm or any of its employees, from disclosing
any data to other public accountants, peer review teams, or partnerships or corporations
of public accountants engaged in conducting peer reviews under the auspices of a recognized
professional association, or any of their employees, in connection with peer reviews
of the accountant’s accounting and auditing practice. (d) Nothing contained in this chapter prohibits a firm or any of its employees, from disclosing
any data in confidence to any representative of a recognized professional association
or to the Board in connection with a professional ethics investigation or in the course
of a peer review. (Added 1981, No. 161 (Adj. Sess.), § 2; amended 1991, No. 167 (Adj. Sess.), § 16; 2001, No. 129 (Adj. Sess.), § 19, eff. June 13, 2002; 2007, No. 29, § 15.)
Frequently Asked Questions About Vermont § 82
What does Vermont Statutes Online § 82 cover?
Section 82 ("Confidential communications") is part of the Vermont Statutes Online, the codified statutory law of Vermont. 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 Vermont § 82?
A common citation format is "Vermont Statutes Online § 82" (Vermont). 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 Vermont law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Vermont official source linked on this page or consult a licensed Vermont attorney.
How does Vermont § 82 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Vermont 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 Vermont.