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- Q4672763 subject Q7485058.
- Q4672763 subject Q8219929.
- Q4672763 subject Q8794605.
- Q4672763 abstract "Accountant–client privilege is a confidentiality privilege, or more precisely, a group of privileges, available in American federal and state law. Accountant–client privileges may be classified in two categories: evidentiary privileges and non-evidentiary privileges.An evidentiary privilege is one that may as a general rule be successfully asserted in a court of law. A non-evidentiary privilege is (A) one that may not be maintained in a court of law, or (B) one which is, according to the terms of the statute granting the privilege, not applicable in the face of an order from the court compelling disclosure of the communication for which the privilege is claimed. The evidentiary and non-evidentiary versions of the accountant-client privilege are, as a general rule, creations of Federal or state statute.Under English common law, on which American law is based, there was generally no accountant–client privilege. In the United Kingdom in particular the Proceeds of Crime Act 2002 actually requires accountants (and solicitors, insolvency practitioners, etc.) who suspect their clients of tax evasion to report them to the authorities without telling the clients they have done so, subject to a maximum punishment of 14 years in jail. This affects even accountants who uncover a possibly inadvertent claim for expenses. In Canada, the Federal Court of Appeal took note of the American policy but refused to give any weight to it on the grounds that it is for Parliament to choose to enact a similar rule in Canada.".
- Q4672763 wikiPageWikiLink Q1056337.
- Q4672763 wikiPageWikiLink Q1666281.
- Q4672763 wikiPageWikiLink Q179985.
- Q4672763 wikiPageWikiLink Q1999032.
- Q4672763 wikiPageWikiLink Q30216.
- Q4672763 wikiPageWikiLink Q40348.
- Q4672763 wikiPageWikiLink Q5367303.
- Q4672763 wikiPageWikiLink Q6047720.
- Q4672763 wikiPageWikiLink Q6497470.
- Q4672763 wikiPageWikiLink Q6501421.
- Q4672763 wikiPageWikiLink Q708245.
- Q4672763 wikiPageWikiLink Q7247203.
- Q4672763 wikiPageWikiLink Q7485058.
- Q4672763 wikiPageWikiLink Q820655.
- Q4672763 wikiPageWikiLink Q8219929.
- Q4672763 wikiPageWikiLink Q856251.
- Q4672763 wikiPageWikiLink Q8794605.
- Q4672763 wikiPageWikiLink Q973587.
- Q4672763 comment "Accountant–client privilege is a confidentiality privilege, or more precisely, a group of privileges, available in American federal and state law. Accountant–client privileges may be classified in two categories: evidentiary privileges and non-evidentiary privileges.An evidentiary privilege is one that may as a general rule be successfully asserted in a court of law.".
- Q4672763 label "Accountant–client privilege".