Iowa Code

Iowa Code § 11.42 (2026)

Disclosures prohibited

✓ current as of July 2026

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1. Notwithstanding chapter 22, information received during the course of any audit or examination, including allegations of misconduct or noncompliance, and all audit or examination work papers shall be maintained as confidential.

2. Information maintained as confidential as provided by this section may be disclosed for any of the following reasons:

a. As necessary to complete the audit or examination. b. To the extent the auditor is required by law to report the same or to testify in court.

3. Upon completion of an audit or examination, a report shall be prepared as required by section 11.28 and all information included in the report shall be public information. The auditor shall not disclose information listed in section 11.41, subsection 4, paragraph “a”, in a report without the express written consent of the individual identified, or, in instances of alleged or suspected embezzlement, theft, or other significant financial irregularity, without the express written consent of the audited or examined entity.

4. Any violation of this section shall be grounds for termination of employment with the auditor of state. 2011 Acts, ch 75, §28; 2023 Acts, ch 103, §4 \n 11.43 through 11.50 Reserved.\n\n SUBCHAPTER IX ENFORCEMENT \n

Notes of Decisions

Cited in 2 cases (2 in the last 5 years), 2021–2024 · leading case: Kirkwood Inst., Inc. v. Iowa Auditor of State Rob Sand, John McCormally, & Off. of the Auditor of State (Iowa 2024).

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Kirkwood Inst., Inc. v. Iowa Auditor of State Rob Sand, John McCormally, & Off. of the Auditor of State (Iowa 2024). · cites it 21× “The Auditor’s office in its response withheld ten email chains as ex- empt, citing Iowa Code § 11.42 (2021), protecting “information received during the course of any audit or examination,” and § 22.”

Rob Sand, Auditor of the State of Iowa v. John Doe, in His Off. Capacity & Unnamed State Agency, State of Iowa (Iowa 2021). · cites it 8× “” Iowa Code § 11.42 (1). The auditor of state may disclose confidential information as necessary to complete the audit and, to the extent he or she is required by law, to report the information or testify in court.”

— Iowa Code § 11.42(1) — 1 case

Kirkwood Inst., Inc. v. Iowa Auditor of State Rob Sand, John McCormally, & Off. of the Auditor of State (Iowa 2024). “The Auditor’s office in its response withheld ten email chains as ex- empt, citing Iowa Code § 11.42 (2021), protecting “information received during the course of any audit or examination,” and § 22.”

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