Confidentiality and Privacy Policy

This firm adheres to Section 54.1 of the Rules and Regulations of the California Board of Accountancy, reproduced below for your convenience.

Section 54.1. Disclosure of Confidential Information Prohibited.

No confidential information obtained by a licensee, in his or her professional capacity, concerning a client or a prospective client shall be disclosed by the licensee without the permission of the client or prospective client, except for the following:

  1. disclosures made by a licensee in compliance with a subpoena or a summons enforceable by order of a court;
  2. disclosures made by a licensee regarding a client or prospective client to the extent that the licensee reasonably believes that it is necessary to maintain or defend himself/herself in a legal proceeding initiated by that client or prospective client;
  3. disclosures made by a licensee in response to an official inquiry from a federal or state government regulatory agency;
  4. disclosures made by a licensee or a licensee’s duly authorized representative to another licensee in connection with a proposed sale or merger of the licensee’s professional practice;
  5. disclosures made by a licensee to (1) another licensee to the extent necessary for purposes of professional consultation and to (2) professional standards review, ethics or quality control peer review organizations;
  6. disclosures made when specifically required by law.

Authority cited: Sections 5010 and 5018, Business and Professions Code. Reference: Section 5018, Business and Professions Code.