Okla. Stat. tit. 12, § 12-2502.1

A. As used in this section:

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

Oklahoma Statutes - Title 12. Civil Procedure Page 454

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:

1. The disclosure was inadvertent;

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:

1. The waiver is intentional;

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.