22 Tex. Admin. Code § 519.10
The board, pursuant to §901.160(e) of the Public Accountancy Act, may disclose information that is confidential under §901.160(c) of the Public Accountancy Act to a governmental, regulatory or law enforcement agency if the requesting agency makes the request in writing and states that it is involved in an enforcement action.
Source Note:The provisions of this §519.10 adopted to be effective October 15, 2008, 33 TexReg 8519.