OH SB80

Adds division (M) to Ohio Revised Code Section 2317.02 to establish an accountant-client testimonial privilege, protecting communications between accountants and clients from mandatory disclosure in legal proceedings.

Permits accountants to testify about client communications only with express client consent, or if the deceased client's surviving spouse or estate executor/administrator consents.

Eliminates the privilege if the client voluntarily testifies, if the client waives it, or if the client sought the accountant's services to enable or aid fraud or crime.

Excludes from privilege protection work papers, tax returns, audit reports, financial reports disclosed to third parties, and publicly available financial records.

States the accountant-client privilege should be interpreted consistently with the existing attorney-client privilege in the same statute and is not affected by peer review participation or state audits under specified code sections.