§ 2502.1.Communications Between Accountant and Client
Chapter 40: Oklahoma Evidence Code · Not amended since adoption on record · Last verified August 3, 2026
In one sentenceCreates an accountant-client privilege modeled on Section 2502's attorney-client privilege, protecting confidential communications made to obtain accounting services, naming who may claim it, and carving out the same crime-fraud, breach-of-duty, and common-interest exceptions along with matching non-waiver rules.
1."Accountant" means a certified public accountant (CPA) or a public accountant;
2."Client" means any person, public officer, corporation, association, or other organization or entity, either public or private, who consults an accountant for the purpose of obtaining accounting services; and
3.A communication between an accountant and a client of the accountant is "confidential" if not intended to be disclosed to third persons other than:
a.those to whom disclosure is in furtherance of the rendition of accounting services to the client, and
b.those reasonably necessary for the transmission of the communication.
B.A client has a privilege to refuse to disclose, and to prevent any other person or entity from disclosing, the contents of confidential communications with an accountant when the other person or entity learned of the communication because the communications were made in the rendition of accounting services to the client. This privilege includes other confidential information obtained by the accountant from the client for the purpose of rendering accounting advice.
C.The privilege provided for in this section may be claimed by the client, the guardian or conservator of the client, the personal representative of a deceased client, or the successor, trustee, or similar representative of a corporation, association, or other organization, whether or not in existence. The person who was the accountant at the time of the communication is presumed to have authority to claim the privilege but only on behalf of the client.
D.There is no accountant-client privilege under this section:
1.When the services of the accountant were sought or obtained to enable or aid anyone to commit or plan to commit what the client knew or should have known was a crime including, but not limited to, fraud;
2.When a communication is relevant to an issue of breach of duty by the accountant to the client of the accountant or by the client to the accountant; or
3.When a communication is relevant to a matter of common interest between two or more clients, if the communication was made by any of the clients to an accountant retained or consulted in common when offered in a civil action between clients.
E.A disclosure of a communication or information covered by the accountant-client privilege or the work- product doctrine does not operate as a waiver if:
2.The holder of the privilege took reasonable steps to prevent disclosure; and
3.The holder of the privilege took reasonable steps to rectify the error including, but not limited to, information falling within the scope of paragraph 4 of subsection B of Section 3226 of Title 12 of the Oklahoma Statutes, if applicable.
F.Disclosure of a communication or information covered by the accountant-client privilege or the work- product doctrine to a governmental office, agency or political subdivision in the exercise of its regulatory, investigative, or enforcement authority does not operate as a waiver of the privilege or protection in favor of nongovernmental persons or entities. Disclosure of such information does not waive the privilege or protection of undisclosed communications on the same subject unless:
2.The disclosed and undisclosed communications or information concern the same subject matter; and
3.Due to principles of fairness, the disclosed and undisclosed communications or information should be considered together.
Amendment History
Added by Laws 2009, HB 1597, c. 251, §3, eff. 11/1/2009.
Plain-English Summary
Federal law recognizes no general accountant-client privilege, but Oklahoma created one by statute in 2009. Section 2502.1 largely mirrors Section 2502's structure: it defines "accountant" as a certified public accountant or public accountant, defines "client" the same way Section 2502 does for attorneys, and protects confidential communications made in the course of rendering accounting services, plus other confidential information the accountant gets from the client for the purpose of accounting advice.
The privilege can be claimed by the client, a guardian or conservator, a deceased client's personal representative, or a successor entity, with the accountant presumed to have authority to claim it on the client's behalf. It doesn't apply where the accountant's services were sought to commit or plan a crime, including fraud, where a communication concerns a breach of duty between accountant and client, or where a communication concerns a matter of common interest between clients who jointly retained the accountant, if offered in a civil action between those clients. Subsections E and F add the same inadvertent-disclosure and regulator-disclosure non-waiver protections found in the attorney-client privilege statute.
Frequently Asked Questions
Does Oklahoma law recognize a privilege for communications with an accountant?
Yes. Section 2502.1 creates an accountant-client privilege protecting confidential communications made in the course of rendering accounting services.
Is there a federal accountant-client privilege?
No general federal privilege of this kind exists; Oklahoma's accountant-client privilege is a creature of this state statute.
What exceptions apply to the accountant-client privilege?
Subsection D removes the privilege when the accountant's services were sought to commit or plan a crime, when a communication concerns a breach of duty between the accountant and client, or when it concerns a matter of common interest between jointly represented clients in a civil action between them.
Does disclosing accountant-client communications to a regulator waive the privilege?
Generally no. Subsection F protects against waiver for disclosures made to a governmental office, agency, or political subdivision exercising regulatory, investigative, or enforcement authority, unless the waiver was intentional and fairness calls for treating the communications together.
Source & verification. Section text is reproduced verbatim from
Title 12 of the Oklahoma Statutes, enacted by the Oklahoma Legislature.
Last verified August 3, 2026.
· Official source
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