Opinion ID: 1198969
Heading Depth: 1
Heading Rank: 5

Heading: Absence Of A Colorado Statutory Exception

Text: When reviewing statutes, our primary task is to ascertain and give effect to legislative intent. See Smith v. Zufelt, 880 P.2d 1178, 1183 (Colo.1994). To determine intent, we first look to the statutory language and give words and phrases their plain and ordinary meaning. See Climax Molybdenum Co. v. Walter, 812 P.2d 1168, 1173 (Colo.1991). If the language of the statute is plain and unambiguous, we do not reach beyond that language to determine intent. See Mason v. People, 932 P.2d 1377, 1380 (Colo.1997). Colorado's privilege statute states no exception for Board investigations; nor does the Board's own act. Although we can understand the Board's dilemma in not being provided with the express privilege exception recommended by the Uniform Act and enacted by jurisdictions across the United States, the Board statute does not demonstrate a legislative intent to create such an exception. See Dawson v. Public Employees' Retirement Assoc., 664 P.2d 702, 707 (Colo.1983) (courts must give effect to legislative intent as expressed through a statutory scheme). The General Assembly has chosen to write express exceptions to other statutory privileges in order to provide the authority it deemed necessary for licensing and disciplinary boards. The physician-patient privilege is illustrative. The privilege protects communications between a patient and his or her physician, surgeon, or nurse, see § 13-90-107(1)(d), but it does not apply to a review of a physician's or registered professional nurse's services by ... the state board of medical examiners, the state board of nursing, or a person or group authorized by such board to make an investigation in its behalf. § 13-90-107(1)(d)(III)(C), 5 C.R.S. (1997). Like the Accountancy Board, the state board of medical examiners and the state board of nursing each has a subpoena power to aid board investigation of its licensees. See §§ 12-36-104(1)(b), 12-38-120(7), 4 C.R.S. (1997). Because of the express statutory exception to the privilege, however, the medical and nursing boards can issue a subpoena to a licensee and the licensee must, by statute, comply with such a subpoena irrespective of the patient's privilege. The accounting profession has a responsibility to the public. [6] Whether an exception to the privilege should be written for Board investigations and subpoenas to its licensees is a legislative decision. Unless and until the General Assembly chooses to provide the exception recommended by the Uniform Act and adopted by the vast majority of other states, the Board must obtain client consent for disclosure of information otherwise privileged by the accountant-client relationship. [7]