MARVIN MANDEL, Governor                                       287

CLAIM AGAINST THE PSYCHIATRIST OR CERTIFIED
PSYCHOLOGIST FOR MALPRACTICE;

(5)   RELATED TO CIVIL OR CRIMINAL PROCEEDINGS
UNDER DEFECTIVE DELINQUENCY PROCEEDINGS; OR

(6)    THE PATIENT EXPRESSLY CONSENTS TO WAIVE
THE PRIVILEGE, OR IN THE CASE OF DEATH OR DISABILITY,
HIS PERSONAL OR AUTHORIZED REPRESENTATIVE WAIVES THE
PRIVILEGE FOR PURPOSE OF MAKING CLAIM OR BRINGING SUIT
ON A POLICY OF INSURANCE ON LIFE, HEALTH, OR PHYSICAL
CONDITION.

REVISOR'S NOTE: This section is new language
derived from Art. 35, §13A. It is condensed,
and language and style are changed.

SEC. 9-110. ACCOUNTANTS.
(A) PRIVILEGE.

A CERTIFIED PUBLIC ACCOUNTANT, 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.

(E) EXCEPTION.

THIS PRIVILEGE DOES NOT AFFECT THE CRIMINAL LAWS
OF THIS STATE OR THE BANKRUPTCY LAWS.

REVISOR'S NOTE: This section is new language
derived from Art. 75A, §21. Because of its
subject matter and its relation to the
witness' privilege, it is revised and placed
in this subtitle where it can more readily be
found and codified. Changes in language are
made for consistency and simplification.

SEC. 9-111. SINISTER, CLERGYMAN, OR PRIEST.

A MINISTER OF THE GOSPEL, CLERGYMAN, OR PRIEST OF
AN ESTABLISHED CHURCH OF ANY DENOMINATION MAY NOT BE
COMPELLED TO TESTIFY ON ANY MATTER IN RELATION TO ANY
CONFESSION OR COMMUNICATION MADE TO HIM IN CONFIDENCE
BY A PERSON SEEKING HIS SPIRITUAL ADVICE OR