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Sub. S. B. No. 80 As Reported by the Senate Judiciary--Civil Justice CommitteeAs Reported by the Senate Judiciary--Civil Justice Committee
128th General Assembly | Regular Session | 2009-2010 |
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Cosponsors:
Senators Wagoner, Gibbs, Coughlin, Miller, D., Stewart, Hughes, Schuring, Patton, Widener, Schaffer, Turner, Kearney
A BILL
To amend section 2317.02 of the Revised Code to
create an accountant-client testimonial privilege.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That section 2317.02 of the Revised Code be
amended to read as follows:
Sec. 2317.02. The following persons shall not testify in
certain respects:
(A)(1) An attorney, concerning a communication made to the
attorney by a client in that relation or the
attorney's advice to
a client, except
that the attorney may testify by express consent
of the client
or, if the client is deceased, by the express
consent of the
surviving spouse or the executor or administrator
of the estate
of the deceased client. However, if the
client
voluntarily
testifies or is deemed by section 2151.421 of
the
Revised Code to
have waived any testimonial privilege under
this
division, the
attorney may be compelled to testify on the
same
subject.
The testimonial privilege established under this division
does not apply concerning a communication between a client who has
since died and the deceased client's attorney if the communication
is relevant to a dispute between parties who claim through that
deceased client, regardless of whether the claims are by testate
or intestate succession or by inter vivos transaction, and the
dispute addresses the competency of the deceased client when the
deceased client executed a document that is the basis of the
dispute or whether the deceased client was a victim of fraud,
undue influence, or duress when the deceased client executed a
document that is the basis of the dispute.
(2) An attorney, concerning a communication made to the
attorney by a client in that relationship or the attorney's advice
to a client, except that if the client is an insurance company,
the attorney may be compelled to testify, subject to an in camera
inspection by a court, about communications made by the client to
the attorney or by the attorney to the client that are related to
the attorney's aiding or furthering an ongoing or future
commission of bad faith by the client, if the party seeking
disclosure of the communications has made a prima facie showing of
bad faith, fraud, or criminal misconduct by the client.
(B)(1) A physician or a dentist concerning a communication
made to the physician or dentist by a patient in that relation or
the
physician's or dentist's advice to a
patient, except as
otherwise provided in this division, division (B)(2), and
division
(B)(3) of this section, and except that, if the patient
is deemed
by section 2151.421 of the Revised Code to have waived
any
testimonial privilege under this division, the physician may
be
compelled to testify on the same subject.
The testimonial privilege established under this division
does not
apply, and a physician or dentist may testify or may be
compelled
to testify, in any of the following circumstances:
(a) In any civil action, in accordance with the discovery
provisions of the Rules of Civil Procedure in connection with a
civil action, or in connection with a claim under Chapter 4123.
of
the Revised Code, under any of the following circumstances:
(i) If the patient or the guardian or other legal
representative of the patient gives express consent;
(ii) If the patient is deceased, the spouse of the patient
or
the executor or administrator of the patient's estate
gives
express consent;
(iii) If a medical claim, dental claim, chiropractic
claim,
or optometric claim, as defined in section 2305.113 of the
Revised
Code, an action for wrongful death, any other type of
civil
action, or a claim under Chapter 4123. of the Revised Code
is
filed by the patient, the personal representative of the
estate of
the patient if deceased, or the patient's guardian
or other legal
representative.
(b) In any civil action concerning court-ordered treatment
or
services
received by a patient, if the court-ordered treatment
or
services were ordered
as part of a case plan journalized under
section 2151.412 of the Revised Code or the
court-ordered
treatment or services are necessary or relevant to dependency,
neglect, or abuse or temporary or permanent custody proceedings
under
Chapter 2151. of the Revised Code.
(c) In any criminal action concerning any test or the
results
of any test that determines the presence or concentration
of
alcohol,
a drug of abuse, a combination of them, a controlled
substance, or a metabolite of a controlled substance in the
patient's whole blood, blood serum or plasma, breath, urine, or
other bodily substance at any
time
relevant to the criminal
offense in question.
(d) In any criminal action against a physician
or dentist.
In
such an action, the testimonial privilege
established under
this
division does not prohibit the admission
into evidence, in
accordance with the
Rules of
Evidence, of a patient's
medical or
dental records or other communications between a
patient and the
physician or dentist that are related to the
action and obtained
by subpoena, search warrant, or other lawful
means. A court that
permits or compels a physician or dentist
to testify in such an
action or permits the introduction into
evidence of patient
records or other communications in such an
action shall require
that appropriate measures be taken to
ensure that the
confidentiality of any patient named or
otherwise identified in
the records is maintained. Measures to
ensure confidentiality
that
may be taken by the court include
sealing its records or
deleting
specific information from its
records.
(e)(i) If the communication was between a patient who has
since died and the deceased patient's physician or dentist, the
communication is relevant to a dispute between parties who claim
through that deceased patient, regardless of whether the claims
are by testate or intestate succession or by inter vivos
transaction, and the dispute addresses the competency of the
deceased patient when the deceased patient executed a document
that is the basis of the dispute or whether the deceased patient
was a victim of fraud, undue influence, or duress when the
deceased patient executed a document that is the basis of the
dispute.
(ii) If neither the spouse of a patient nor the executor or
administrator of that patient's estate gives consent under
division (B)(1)(a)(ii) of this section, testimony or the
disclosure of the patient's medical records by a physician,
dentist, or other health care provider under division (B)(1)(e)(i)
of this section is a permitted use or disclosure of protected
health information, as defined in 45 C.F.R. 160.103, and an
authorization or opportunity to be heard shall not be required.
(iii) Division (B)(1)(e)(i) of this section does not require
a mental health professional to disclose psychotherapy notes, as
defined in 45 C.F.R. 164.501.
(iv) An interested person who objects to testimony or
disclosure under division (B)(1)(e)(i) of this section may seek a
protective order pursuant to Civil Rule 26.
(v) A person to whom protected health information is
disclosed under division (B)(1)(e)(i) of this section shall not
use or disclose the protected health information for any purpose
other than the litigation or proceeding for which the information
was requested and shall return the protected health information to
the covered entity or destroy the protected health information,
including all copies made, at the conclusion of the litigation or
proceeding.
(2)(a) If any law enforcement officer submits a written
statement to a health
care provider that states that an official
criminal investigation has begun
regarding a specified person or
that a criminal action or proceeding has been
commenced against a
specified person, that requests the provider to supply to
the
officer copies of any records the provider possesses that pertain
to any
test or the results of any test administered to the
specified person to
determine the presence or concentration of
alcohol, a drug of abuse, a combination of them, a controlled
substance, or a metabolite of a controlled substance in the
person's whole blood, blood serum or plasma, breath, or urine at
any time
relevant to the
criminal offense in question, and that
conforms to section
2317.022 of the Revised Code, the provider,
except to the extent
specifically
prohibited by any law of this
state or of the United
States, shall supply to
the officer a copy
of any of the requested
records the provider possesses. If
the
health care provider does
not possess any of the requested
records, the
provider shall give
the officer a written statement
that indicates that the
provider
does not possess any of the
requested records.
(b) If a health care provider possesses any records of the
type described in
division (B)(2)(a) of this section regarding the
person in question at any
time relevant to the criminal offense in
question, in lieu of personally
testifying as to the results of
the test in question, the custodian of the
records may submit a
certified copy of the records, and, upon its submission,
the
certified copy is qualified as authentic evidence and may be
admitted as
evidence in accordance with the Rules of Evidence.
Division (A) of section
2317.422 of the Revised Code does not
apply to any certified copy of records
submitted in accordance
with this division. Nothing in this division shall be
construed
to
limit the right of any party to call as a witness the person
who
administered the test to which the records pertain, the person
under whose
supervision the test was administered, the custodian
of the records, the
person who made the records, or the person
under whose supervision the records
were made.
(3)(a) If the testimonial privilege described in division
(B)(1) of this section does not apply as provided in division
(B)(1)(a)(iii) of this section, a physician or dentist may be
compelled to testify or to submit to discovery under the Rules of
Civil Procedure only as to a communication made to the physician
or dentist by the patient in question in that relation, or the
physician's or
dentist's advice to the
patient in question, that
related causally or historically to
physical or mental injuries
that are relevant to issues in the
medical claim, dental claim,
chiropractic claim, or optometric
claim, action for wrongful
death, other civil action, or claim
under Chapter 4123. of the
Revised Code.
(b) If the testimonial privilege described in division
(B)(1)
of this section
does not apply to a physician or dentist as
provided in division
(B)(1)(c) of
this section, the physician or
dentist, in lieu of personally testifying as to
the results of the
test in question, may submit a certified copy of those
results,
and, upon its submission, the certified copy is qualified as
authentic
evidence and may be admitted as evidence in accordance
with the Rules of
Evidence. Division (A) of section 2317.422 of
the Revised Code does not apply
to any certified copy of results
submitted in accordance with this division.
Nothing in this
division shall be construed to limit the right of any party to
call as a witness the person who administered the test in
question, the person
under whose supervision the test was
administered, the custodian of the
results
of the test, the person
who compiled the results, or the person under whose
supervision
the results were compiled.
(4) The testimonial privilege
described in division (B)(1)
of
this section is not waived when a
communication is made by a
physician to a pharmacist or when there
is communication between a
patient and a pharmacist in furtherance
of the physician-patient
relation.
(5)(a) As used in divisions (B)(1) to (4) of this
section,
"communication" means acquiring, recording, or transmitting any
information, in any manner, concerning any facts, opinions, or
statements necessary to enable a physician or dentist to
diagnose,
treat, prescribe, or act for a patient. A
"communication" may
include, but is not limited to, any medical
or dental, office, or
hospital communication such as a record,
chart, letter,
memorandum, laboratory test and results, x-ray,
photograph,
financial statement, diagnosis, or prognosis.
(b) As used in division (B)(2) of this section,
"health care
provider"
means a hospital, ambulatory care facility, long-term
care facility, pharmacy, emergency facility, or health care
practitioner.
(c) As used in division (B)(5)(b) of this section:
(i)
"Ambulatory care facility" means a facility that
provides
medical, diagnostic, or surgical treatment to patients
who do not
require hospitalization, including a dialysis center,
ambulatory
surgical facility, cardiac catheterization facility,
diagnostic
imaging center, extracorporeal shock wave lithotripsy
center, home
health agency, inpatient hospice, birthing center,
radiation
therapy center, emergency facility, and an urgent care
center.
"Ambulatory health care facility" does not include the
private
office of a physician or dentist, whether the office is
for an
individual or group practice.
(ii)
"Emergency facility" means a hospital emergency
department or any other facility that provides emergency medical
services.
(iii)
"Health care practitioner" has the same meaning as in
section 4769.01 of the Revised Code.
(iv)
"Hospital" has the same meaning as in section 3727.01
of
the Revised Code.
(v)
"Long-term care facility" means a nursing home,
residential care facility, or home
for the aging,
as those terms
are defined in section 3721.01 of the Revised Code; an adult care
facility, as defined in section 3722.01
of the Revised Code; a
nursing facility or intermediate care facility for the mentally
retarded, as those terms are defined in section 5111.20 of the
Revised Code; a facility or portion of a facility certified as a
skilled nursing facility under Title XVIII of the
"Social
Security
Act," 49 Stat. 286 (1965), 42 U.S.C.A. 1395, as amended.
(vi)
"Pharmacy" has the same meaning as in section 4729.01
of
the Revised Code.
(d) As used in divisions (B)(1) and (2) of this section,
"drug of abuse" has the same meaning as in section 4506.01 of the
Revised Code.
(6) Divisions (B)(1), (2), (3), (4),
and (5) of this section
apply
to doctors of medicine, doctors of osteopathic medicine,
doctors
of podiatry, and dentists.
(7) Nothing in divisions (B)(1) to (6)
of this section
affects, or shall be construed as affecting, the immunity from
civil liability conferred by section 307.628 of the Revised Code
or the immunity from civil liability conferred by section 2305.33
of the
Revised Code
upon physicians who report an employee's use
of a
drug of abuse,
or a condition of an employee other than one
involving the use of
a drug of abuse, to the employer of the
employee in accordance
with division (B) of that section. As used
in division
(B)(7) of this section,
"employee,"
"employer," and
"physician" have the same meanings as
in section 2305.33 of the
Revised Code.
(C)(1) A cleric, when the cleric remains accountable to
the
authority
of that cleric's church, denomination, or sect,
concerning a
confession
made, or any information confidentially
communicated,
to the
cleric for
a
religious counseling purpose in
the
cleric's professional character. The cleric
may testify
by
express consent of the person making the communication, except
when the disclosure of the information is in violation of a sacred
trust and except that, if the person voluntarily testifies or is
deemed by division (A)(4)(c) of section 2151.421 of the Revised
Code to have waived any testimonial privilege under this division,
the cleric may be compelled to testify on the same subject except
when disclosure of the information is in violation of a sacred
trust.
(2) As used in division (C) of this section:
(a) "Cleric" means a member of the clergy, rabbi, priest,
Christian Science practitioner, or regularly ordained, accredited,
or licensed minister of an established and legally cognizable
church, denomination, or sect.
(b) "Sacred trust" means a confession or confidential
communication made to a cleric in the cleric's ecclesiastical
capacity in the course of discipline enjoined by the church to
which the cleric belongs, including, but not limited to, the
Catholic Church, if both of the following apply:
(i) The confession or confidential communication was made
directly to the cleric.
(ii) The confession or confidential communication was made in
the manner and context that places the cleric specifically and
strictly under a level of confidentiality that is considered
inviolate by canon law or church doctrine.
(D) Husband or wife, concerning any communication made by
one
to the other, or an act done by either in the presence of the
other, during coverture, unless the communication was made, or
act
done, in the known presence or hearing of a third person
competent
to be a witness; and such rule is the same if the
marital relation
has ceased to exist;
(E) A person who assigns a claim or interest, concerning
any
matter in respect to which the person would not, if a
party, be
permitted to testify;
(F) A person who, if a party, would be restricted
under
section 2317.03 of the Revised Code, when the
property or thing is
sold or transferred by an executor,
administrator, guardian,
trustee, heir, devisee, or legatee,
shall be restricted in the
same manner in any action or
proceeding concerning the property or
thing.
(G)(1) A school guidance counselor who holds a valid
educator
license from the state board of education as
provided for
in
section 3319.22 of the Revised Code, a person
licensed under
Chapter 4757. of the Revised Code
as a professional clinical
counselor, professional counselor,
social worker, independent
social worker, marriage and family therapist or independent
marriage and family therapist, or registered under Chapter 4757.
of the Revised
Code as a
social work assistant concerning a
confidential
communication received from a
client in that relation
or
the
person's advice to a client unless any of
the following
applies:
(a) The communication or advice indicates clear and
present
danger to the client or other persons. For the purposes
of this
division, cases in which there are indications of present
or past
child abuse or neglect of the client constitute a clear
and
present danger.
(b) The client gives express consent to the testimony.
(c) If the client is deceased, the surviving spouse or the
executor or administrator of the estate of the deceased client
gives express consent.
(d) The client voluntarily testifies, in which case the
school guidance counselor or person licensed or registered under
Chapter 4757. of the Revised Code may
be compelled to testify on
the same subject.
(e) The court in camera determines that the information
communicated by the client is not germane to the counselor-client,
marriage and family therapist-client,
or social worker-client
relationship.
(f) A court, in an action brought against a school, its
administration, or any of its personnel by the client, rules
after
an in-camera inspection that the testimony of the school
guidance
counselor is relevant to that action.
(g) The testimony is sought in a civil action and concerns
court-ordered treatment or services received by a patient as part
of a case
plan journalized under section 2151.412 of the Revised
Code or the court-ordered treatment or
services are necessary or
relevant to dependency, neglect, or abuse or
temporary or
permanent custody proceedings under
Chapter 2151.
of the
Revised
Code.
(2) Nothing in division (G)(1) of this section shall
relieve
a
school guidance counselor or a person licensed or registered
under Chapter
4757. of the Revised Code
from the requirement to
report information concerning
child abuse or neglect under section
2151.421 of the Revised Code.
(H) A mediator acting under a mediation order issued under
division (A) of section 3109.052 of the Revised Code or otherwise
issued in any proceeding for divorce, dissolution, legal
separation, annulment, or the allocation of parental rights and
responsibilities for the care of children, in any action or
proceeding, other than a criminal, delinquency, child abuse,
child
neglect, or dependent child action or proceeding, that is
brought
by or against either parent who takes part in mediation
in
accordance with the order and that pertains to the mediation
process, to any information discussed or presented in the
mediation process, to the allocation of parental rights and
responsibilities for the care of the parents' children, or to the
awarding of parenting time rights in relation to their children;
(I) A communications assistant, acting within the scope of
the communication assistant's authority, when providing
telecommunications relay service
pursuant to section 4931.35 of
the Revised Code or Title II of
the
"Communications Act of 1934,"
104 Stat. 366 (1990), 47 U.S.C.
225, concerning a communication
made through a telecommunications
relay service.
Nothing in this
section shall limit the obligation of a
communications assistant
to divulge information or testify when mandated by
federal law or
regulation or pursuant to subpoena in a criminal proceeding.
Nothing in this section shall limit any immunity or
privilege
granted under federal law or regulation.
(J)(1) A chiropractor in a civil proceeding concerning a
communication made to the chiropractor by a patient in that
relation or the
chiropractor's advice to a patient, except as
otherwise provided in this
division. The testimonial privilege
established under this division does not
apply, and a chiropractor
may testify or may be compelled
to testify, in any civil action,
in accordance with the discovery
provisions of the Rules of Civil
Procedure in
connection with a
civil action, or in connection with
a claim under Chapter 4123.
of the Revised Code, under any of the
following
circumstances:
(a) If the patient or the guardian or other legal
representative of the patient gives express consent.
(b) If the patient is deceased, the spouse of the patient
or
the executor or administrator of the patient's estate
gives
express consent.
(c) If a medical claim, dental claim, chiropractic
claim, or
optometric claim, as defined in section 2305.113 of the
Revised
Code, an action for wrongful death, any other type
of
civil
action, or a claim under Chapter 4123. of the Revised
Code
is
filed by the patient, the personal representative of the
estate of
the patient if deceased, or the patient's guardian
or other legal
representative.
(2) If the testimonial privilege described in division
(J)(1)
of this section does not apply as provided in division
(J)(1)(c)
of this section, a chiropractor may be
compelled to
testify or to
submit to discovery under the Rules of
Civil
Procedure only as to
a communication made to the
chiropractor by
the patient in
question in that relation, or the
chiropractor's
advice to the
patient in question, that related causally or
historically to
physical or mental injuries that are relevant to
issues in the
medical claim, dental claim, chiropractic claim, or
optometric
claim, action for wrongful death, other civil action,
or claim
under Chapter 4123. of the Revised Code.
(3) The testimonial privilege established under this
division
does not
apply, and a chiropractor may testify or be
compelled to
testify, in any
criminal action or administrative
proceeding.
(4) As used in this division,
"communication" means
acquiring,
recording, or transmitting any information, in any
manner, concerning
any facts, opinions, or statements necessary to
enable a chiropractor to
diagnose, treat, or act for a
patient.
A
communication may
include, but is not limited to, any
chiropractic, office, or
hospital communication such as a record,
chart, letter,
memorandum, laboratory test and results, x-ray,
photograph,
financial statement, diagnosis, or prognosis.
(K)(1) Except as provided under division (K)(2) of this
section, a critical incident stress management team member
concerning a communication received from an individual who
receives crisis response services from the team member, or the
team member's advice to the individual, during a debriefing
session.
(2) The testimonial privilege established under division
(K)(1) of this section does not apply if any of the following are
true:
(a) The communication or advice indicates clear and present
danger to the individual who receives crisis response services or
to other persons. For purposes of this division, cases in which
there are indications of present or past child abuse or neglect of
the individual constitute a clear and present danger.
(b) The individual who received crisis response services
gives express consent to the testimony.
(c) If the individual who received crisis response services
is deceased, the surviving spouse or the executor or administrator
of the estate of the deceased individual gives express consent.
(d) The individual who received crisis response services
voluntarily testifies, in which case the team member may be
compelled to testify on the same subject.
(e) The court in camera determines that the information
communicated by the individual who received crisis response
services is not germane to the relationship between the individual
and the team member.
(f) The communication or advice pertains or is related to any
criminal act.
(3) As used in division (K) of this section:
(a) "Crisis response services" means consultation, risk
assessment, referral, and on-site crisis intervention services
provided by a critical incident stress management team to
individuals affected by crisis or disaster.
(b) "Critical incident stress management team member" or
"team member" means an individual specially trained to provide
crisis response services as a member of an organized community or
local crisis response team that holds membership in the Ohio
critical incident stress management network.
(c) "Debriefing session" means a session at which crisis
response services are rendered by a critical incident stress
management team member during or after a crisis or disaster.
(L)(1) Subject to division (L)(2) of this section and except
as provided in division (L)(3) of this section, an employee
assistance professional, concerning a communication made to the
employee assistance professional by a client in the employee
assistance professional's official capacity as an employee
assistance professional.
(2) Division (L)(1) of this section applies to an employee
assistance professional who meets either or both of the following
requirements:
(a) Is certified by the employee assistance certification
commission to engage in the employee assistance profession;
(b) Has education, training, and experience in all of the
following:
(i) Providing workplace-based services designed to address
employer and employee productivity issues;
(ii) Providing assistance to employees and employees'
dependents in identifying and finding the means to resolve
personal problems that affect the employees or the employees'
performance;
(iii) Identifying and resolving productivity problems
associated with an employee's concerns about any of the following
matters: health, marriage, family, finances, substance abuse or
other addiction, workplace, law, and emotional issues;
(iv) Selecting and evaluating available community resources;
(v) Making appropriate referrals;
(vi) Local and national employee assistance agreements;
(vii) Client confidentiality.
(3) Division (L)(1) of this section does not apply to any
of
the following:
(a) A criminal action or proceeding involving an offense
under sections 2903.01 to 2903.06 of the Revised Code if the
employee assistance professional's disclosure or testimony relates
directly to the facts or immediate circumstances of the offense;
(b) A communication made by a client to an employee
assistance professional that reveals the contemplation or
commission of a crime or serious, harmful act;
(c) A communication that is made by a client who is an
unemancipated minor or an adult adjudicated to be incompetent and
indicates that the client was the victim of a crime or abuse;
(d) A civil proceeding to determine an individual's mental
competency or a criminal action in which a plea of not guilty by
reason of insanity is entered;
(e) A civil or criminal malpractice action brought against
the employee assistance professional;
(f) When the employee assistance professional has the
express
consent of the client or, if the client is deceased or
disabled,
the client's legal representative;
(g) When the testimonial privilege otherwise provided by
division (L)(1) of this section is abrogated under law.
(M)(1) Except as provided in divisions (M)(2) to (6) of this
section, an accountant, concerning a communication made to the
accountant by a client in that relation or the accountant's advice
to the client.
(2) Division (M)(1) of this section does not apply, and an
accountant may testify or may be compelled to testify concerning a
communication or advice described in that division, if the client
expressly consents to the accountant's testifying or if the client
is deceased and the client's surviving spouse or the executor or
administrator of the client's estate expressly consents to the
accountant's testifying.
(3) If the client voluntarily testifies or if the client is
deemed to have waived the accountant-client testimonial privilege
created by division (M)(1) of this section, that division does not
apply, and the accountant may testify or may be compelled to
testify on the same subject upon which the client voluntarily
testifies or on the same subject with respect to which the client
is deemed to have waived the accountant-client testimonial
privilege.
(4) Division (M)(1) of this section does not apply to work
papers or other work product of an accountant.
(5) The accountant-client testimonial privilege created by
division (M)(1) of this section does not apply if the client
sought or obtained the services of the accountant to enable or aid
any person to commit or plan to commit what the client knew or
reasonably should have known to be fraud or a crime.
(6) The accountant-client testimonial privilege created by
division (M)(1) of this section is not applicable to a client
receiving an audit pursuant to sections 117.10 and 117.11 of the
Revised Code.
(7) The accountant-client testimonial privilege created by
division (M)(1) of this section is not affected by an accountant's
participation in a peer review conducted in accordance with
section 4701.04 of the Revised Code.
(8) The general assembly hereby declares its intent that,
insofar as the provisions of division (M) of this section are
similar to the provisions of division (A) of this section, the
accountant-client testimonial privilege created by division (M)(1)
of this section be construed, interpreted, and applied in a manner
consistent with the attorney-client testimonial privilege created
under division (A) of this section.
(9) As used in division (M) of this section:
(a) "Public record" has the same meaning as in section 149.43
of the Revised Code.
(b) "Work papers or other work product" means any of the
following:
(i) Federal, state, or local tax returns;
(ii) Audit, review, compilation, or other similar reports;
(iii) Financial reports that have been disclosed to third
parties, that are public records or otherwise are required by the
law of this state or the United States to be made public, or that
are mere data compilations;
(iv) Financial information that does not include deliberative
communications made to
an accountant by a client in that relation
or the accountant's
advice to the client in connection with those
deliberative
communications and that is not covered by division
(M)(9)(b)(i), (ii), or (iii) of this section.
(c) "Accountant" means a person who holds a valid permit to
practice public accounting under Chapter 4701. of the Revised
Code.
Section 2. That existing section 2317.02 of the Revised Code
is hereby repealed.
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