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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>72620</law_id><section_number>54.1-4424</section_number><catch_line>Certain information not to be made public</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><structure><unit label="title" level="1" order_by="1" identifier="54.1">Professions and Occupations</unit><unit label="subtitle" level="2" order_by="1" identifier="VI">Professions Regulated by Other Entities</unit><unit label="chapter" level="3" order_by="1" identifier="44">Public Accountants</unit></structure><text>
						<section><p>Tax returns, <span class="dictionary">financial statements</span>, and other financial information that is not generally available to the public through regulatory disclosure or otherwise, subdivision 3 of &#xA7;&#xA0;<a class="law" title="Disclosure of official records" href="/54.1-108/">54.1-108</a> notwithstanding, provided to the <span class="dictionary">Board</span> by a complainant or as a result of an investigation of a <span class="dictionary">licensee</span> by the <span class="dictionary">Board</span> in response to a complaint shall be exempt from the provisions of the Virginia Freedom of Information Act (&#xA7;&#xA0;<a class="law" title="Short title; policy" href="/2.2-3700/">2.2-3700</a> et seq.).</p></section></text><history>2012, c. 375.</history><metadata></metadata></law>
