Provides that the financial records of certified public accountants and clients that are provided to the board of accountancy in the course of an investigation or in conjunction with an application for licensure under chapter 18.04 RCW are not subject to disclosure under the public records act, chapter 42.56 RCW, are privileged, and are not subject to discovery, subpoena, or other means of legal process or introduction into evidence in any civil action or arbitration.