The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Michelle Ducharme.
DIGEST
Heitmeier (SB 450)
Present law provides that a client has a privilege to refuse to disclose, and to prevent another
person from disclosing, a confidential communication, whether oral, written, or otherwise, made
for the purpose of facilitating the rendition of professional accounting services to the client, as
well as the perceptions, observations, and the like, of the mental, emotional, or physical
condition of the client in connection with such a communication. This privilege includes the
protection of other confidential information or material obtained by the accountant from the
client for the purpose of rendering professional services. This privilege exists when the
communication is:
(1)Between the client or a representative of the client and the client's accountant or a
representative of the accountant.
(2)Between the accountant and a representative of the accountant.
(3)By the client or his accountant or a representative of either, to an accountant or lawyer, or
representative of an accountant or lawyer, who represents another party concerning a
matter of common interest.
(4)Between representatives of the client or between the client and a representative of the
client.
(5)Among accountants and their representatives representing the same client.
(6)Between representatives of the client's accountant.
Present law provides for exemptions to the accountant client privilege as follows:
(1)(a)If the services of the accountant were sought or obtained to enable or aid anyone
to commit or plan to commit what the client or his representative knew or
reasonably should have known to be a crime or fraud.
(b)Made in furtherance of a crime or fraud.
(2)Which was with a client now deceased relevant to an issue between parties who claim
through that decedent, regardless of whether the claims are by testate or intestate
succession or by transaction inter vivos.
(3)Which is relevant to an issue of breach of duty by an accountant to the client or by a client to the client's accountant.
(4)(a)Which is relevant to an issue of authenticity or capacity concerning a document
which the accountant signed as a witness or notary.
(b)Concerning the testimony of a representative of an accountant regarding a
communication relevant to an issue of authenticity or capacity concerning a
document to which the representative is a witness or notary.
(5)Which is relevant to a matter of common interest between or among two or more clients
if the communication was made by any of them or their representative to an accountant or
his representative retained or consulted in common, when subsequently offered by one
client against the other in a civil action.
(6)Concerning the identity of the accountant's client or his representative, unless disclosure
of the identity by the accountant or his representative would reveal either the reason for
which accounting services were sought or a communication which is otherwise privileged
under present law.
(7)Concerning information required to be disclosed by the standards of the public
accounting profession in reporting on the examination of financial statements whose
proceedings are protected from discovery pursuant to law.
(8)Concerning disclosures in investigations or proceedings of the State Board of Certified
Public Accountants of La. pursuant to the provisions of Part I of the La Accountancy Act
whose proceedings are protected from discovery pursuant to law.
(9)Concerning disclosures in ethical investigations of an accountant conducted by private
professional organizations whose proceedings are protected from discovery pursuant to
law or in the course of quality or peer reviews.
(10)In any domestic proceeding including the partition of community property and the
settlement of claims arising from matrimonial regimes, spousal support, and child
support.
Proposed law repeals the exemption relative to any domestic proceeding, including the partition
of community property and the settlement of claims arising from matrimonial regimes, spousal
support, and child support.
Effective August 1, 2014.
(Repeals C.E. Art. 515(C)(10))