(2) A public entity that receives information pursuant to subsection (1) of this section shall take all reasonable steps to maintain the confidentiality of the information to the extent necessary to carry out the regulatory or enforcement functions of the public entity.
(3) For purposes of this section, "public entity" means:
(a) A board or agency of this state, or a board or agency of another state, with regulatory or enforcement functions similar or related to the functions of the Oregon Board of Accountancy;
(b) A district attorney;
(c) The Department of Justice;
(d) A law enforcement agency of this state, another state or the federal government; and
(e) A federal government agency with regulatory or enforcement functions related to the functions of the board, including but not limited to the Internal Revenue Service, the Securities and Exchange Commission, the Public Company Accounting Oversight Board and the United States Department of Labor. [2017 c.224 §1]