OAR 800-010-0020: Confidential Information

(1) A licensee or registrant shall not disclose any confidential information obtained in the course of a professional engagement except: (a) With the written consent of the client; (b) After being subpoenaed by a court or governmental agency of competent jurisdiction; (c) In response to an inquiry by the Board or its investigator; or (d) As required by federal or state regulations. (2) Members of the Board and its employees shall not disclose any confidential client information which comes to their attention except as required to carry out their official responsibilities. (3) Each licensee and tax business must ensure confidential information is properly secured and protected from intentional or accidental disclosure to a third party excluding the exceptions included in OAR 800-010-0020(1).