Privileged Communications between Accountant and Client

Question 1

In a jurisdiction having accounting-client privileged statue

Answer 1

The CPA may not turn over work papers without the client’s permission

Question 2

A CPA is allowed to turn over workpapers

Answer 2

for use of a quality review under AICPA Authorization

Question 3

A client may claim Client-Accountant privilege

Answer 3

in states that have that statue to keep the accountant from testifying

Question 4

An ethical violation may have occurred if

Answer 4

An accountant perform services for a client while prior services liabilities remain outstanding from that client. This impairs independance

Question 5

A CPA is not normally requested to

Answer 5

disclose confidential info to comply with GAAP