WILLIAM DONALD SCHAEFER, Governor Ch. 142
Accountants - Privilege

FOR the purpose of altering the certified public accountant/client privilege for certain
regulatory proceedings under the Maryland Public Accountancy Law; providing
for the application of this Act; and generally relating to the certified public
accountant/client privilege.

BY repealing and reenacting, with amendments,
Article - Courts and Judicial Proceedings
Section 9-110

Annotated Code of Maryland
(1989 Replacement Volume)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Courts and Judicial Proceedings

9-110.

(a) A certified public accountant or any person employed by him may not
disclose the contents of any communication made to him by a person employing him to
examine, audit, or report on any book, record, account, or statement nor may he
disclose any information derived from the person or material in rendering professional
service unless the person employing him or his personal representative or his successor
in interest permits it expressly.

(b) This privilege does not affect the criminal laws of the State, A
REGULATORY PROCEEDING BY THE STATE BOARD OF PUBLIC
ACCOUNTANCY UNDER §§ 2-317 AND 2-412 OF THE BUSINESS
OCCUPATIONS AND PROFESSIONS ARTICLE, or the bankruptcy laws.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall apply to
any confidential communication made on or after July 1, 1990.

SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall take
effect July 1, 1990.

Approved April 24, 1990.

CHAPTER 142
(House Bill 244)

AN ACT concerning

Montgomery County - Dog Licenses
MC 120-90

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