Tex. Codes » Occupations Code · TITLE 5. REGULATION OF FINANCIAL AND LEGAL SERVICES · SUBTITLE A. FINANCIAL SERVICES · CHAPTER 901. ACCOUNTANTS
Texas Codes

Tex. Occ. Code § 901.457 (2026)

Accountant-client Confidentiality

✓ current as of May 2026
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Sec. 901.457. ACCOUNTANT-CLIENT CONFIDENTIALITY. (a) A license holder or a partner, member, officer, shareholder, or employee of a license holder may not voluntarily disclose information communicated to the license holder or a partner, member, shareholder, or employee of the license holder by a client in connection with services provided to the client by the license holder or a partner, member, shareholder, or employee of the license holder, except with the permission of the client or the client's representative.

(b) This section does not prohibit a license holder from disclosing information that is required to be disclosed:

(1) by the professional standards for reporting on the examination of a financial statement;

(2) under a summons or subpoena under the provisions of the Internal Revenue Code of 1986 and its subsequent amendments, the Securities Act of 1933 (15 U.S.C. Section 77a et seq.) and its subsequent amendments, the Securities Exchange Act of 1934 (15 U.S.C. Section 78a et seq.) and its subsequent amendments, or The Securities Act (Title 12, Government Code);

(3) under a court order signed by a judge if the order:

(A) is addressed to the license holder;

(B) mentions the client by name; and

(C) requests specific information concerning the client;

(4) in an investigation or proceeding conducted by the board;

(5) in an ethical investigation conducted by a professional organization of certified public accountants;

(6) in the course of a peer review under Section 901.159 or in accordance with the requirements of the Public Company Accounting Oversight Board or its successor; or

(7) in the course of a practice review by another certified public accountant or certified public accountancy firm for a potential acquisition or merger of one firm with another, if both firms enter into a nondisclosure agreement with regard to all client information shared between the firms.

Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999. Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 31, eff. Sept. 1, 2001.

Amended by:

Acts 2013, 83rd Leg., R.S., Ch. 36 (S.B. 228), Sec. 2, eff. September 1, 2013.

Acts 2019, 86th Leg., R.S., Ch. 491 (H.B. 4171), Sec. 2.38, eff. January 1, 2022.

Acts 2023, 88th Leg., R.S., Ch. 447 (H.B. 2217), Sec. 10, eff. June 9, 2023.

Notes of Decisions
Cited in 5 cases, 2007–2015 · leading case: In Re Patel, 218 S.W.3d 911 (Tex. App. 2007).
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In Re Patel, 218 S.W.3d 911 (Tex. App. 2007). · cites it 5× “The Patels timely objected and filed a motion to quash the depositions on written question requests asserting that the requests were (1) overbroad, (2) not relevant, (3) not likely to lead to the discovery of admissible evidence, (4) not material, and (5) protected under the…”
in Re 8650 Frisco, LLC D/B/A Estilo Gaucho Brazilian Steakhouse, Mandona, LLC, Galovelho, LLC, Bahtche, LLC, Claudio Nunes & David Jeiel Rodrigues (Tex. App. 2015). · cites it 9× “76 and Tex. Occ. Code § 901.457. 25. The Texas Rules of Civil Procedure state that subpoena’s should not be utilized to circumvent the traditional rules of discovery.”
in Re Baldev Patel D/B/A Wharton Inn & Jayesh Patel (Tex. App. 2007). · cites it 5× “See Tex. Occ. Code Ann. § 901.457 (Vernon 2004).”
In Re Grand Jury Proceedings, 607 F. Supp. 2d 803 (W.D. Tex. 2009). · cites it 3× “2 See Tex. Occ.Code Ann. § 901.457 (West 2004); 34 Tex.”
in Re Daniel E. Arnold (Tex. App. 2012). “See TEX. OCC. CODE ANN. § 901.457. And finally, even if we were to recognize an accountant-client privilege and conclude that this matter did not fall within the statutory exception to the alleged privilege, any such privilege would not apply 7 where the accountant was employed…”
— Tex. Occ. Code § 901.457(a) — 1 case
in Re 8650 Frisco, LLC D/B/A Estilo Gaucho Brazilian Steakhouse, Mandona, LLC, Galovelho, LLC, Bahtche, LLC, Claudio Nunes & David Jeiel Rodrigues (Tex. App. 2015). “76 and Tex. Occ. Code § 901.457. 25. The Texas Rules of Civil Procedure state that subpoena’s should not be utilized to circumvent the traditional rules of discovery.”
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