(2) Nothing in subsection (1) of this section shall prohibit the disclosure of information:
(a) Required to be disclosed by the standards of the public accountancy profession in reporting on the examination of financial statements;
(b) In court proceedings, in state or federal agency proceedings, in investigations or proceedings under ORS 673.170 or 673.400, in ethical investigations conducted by private professional organizations or in the course of peer reviews;
(c) To the insurance carrier of a licensee; or
(d) Required by the Oregon Board of Accountancy to be disclosed for regulatory purposes of the board. [1999 c.322 §33]