Sec. 1. A certified public accountant, a public accountant, an accounting practitioner, or any employee is not required to divulge information relative to and in connection with any professional service as a certified public accountant, a public accountant, or an accounting practitioner.
Ind. Code § 25-2.1-14-1
Confidentiality preserved
Applied in 4 court decisions — leading case Colorado State Board of Accountancy v. Zaveral Boosalis Raisch (1998)
Most recently applied in Bankers Conseco Life Ins. Co. v. KPMG LLP (March 2023)
As added by P.L.30-1993, SEC.7.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.