Ariz. Rev. Stat. § 12-2323 – Privilege

A. Except as provided in sections 12-2324, 12-2325 and 12-2326, any part of an audit report conducted by an organization is privileged and is not admissible as evidence or subject to discovery in any of the following:
1. 1. A legal or an equitable civil action.
2. 2. An administrative proceeding.
B. If called or subpoenaed as a witness, a person cannot be compelled to testify or produce a document related to an audit if both of the following apply:
1. 1. The testimony or document discloses any privileged part of an audit report.
2. 2. The person is:
  1. (a) A person who conducted any portion of the audit but who did not personally observe the physical events.
  2. (b) A person to whom the audit results are disclosed under section 12-2324, subsection B.
  3. (c) A custodian of the audit results.
C. A person who conducts or participates in the preparation of an audit report and who has actually observed physical events of violation may testify regarding those events but may not be compelled to testify about or produce documents related to any privileged part of an audit report.
D. A state agency employee shall not request, review or otherwise use any privileged part of an audit report during an agency inspection of a regulated facility or operation or an activity of a regulated facility or operation.
E. A party asserting the privilege prescribed in this section has the burden of establishing the applicability of the privilege.