About: Accountant–client privilege

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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.

Attributes	Values
rdf:type	settlement
rdfs:label	Accountant–client privilege (en)
rdfs: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. (en)
dct:subject	Taxation in the United States Accounting in the United States Privileged communication
Wikipage page ID	2508264 (xsd:integer)
Wikipage revision ID	1046537260 (xsd:integer)
Link from a Wikipage to another Wikipage	Internal Revenue Code Taxation in the United States Common law Summons Certified public accountant Actuary Enrolled Agent Privilege (evidence) Proceeds of Crime Act 2002 Attorney–client privilege Accounting in the United States Privileged communication Lawyer Internal Revenue Service Internal Revenue Service Restructuring and Reform Act of 1998 Securities Exchange Act of 1934 Statute Tax law
sameAs	Accountant–client privilege Accountant–client privilege Accountant–client privilege
dbp:wikiPageUsesTemplate	dbt:Citation_needed dbt:Cn dbt:Reflist dbt:Usc
has 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. (en)
gold:hypernym	Privilege
prov:wasDerivedFrom	wikipedia-en:Accountant–client_privilege?oldid=1046537260&ns=0
page length (characters) of wiki page	9888 (xsd:nonNegativeInteger)
foaf:isPrimaryTopicOf	wikipedia-en:Accountant–client_privilege
is Link from a Wikipage to another Wikipage of	Accountant-client privilege Legal professional privilege Legal professional privilege in Australia Privilege (evidence) Professional privilege Attorney–client privilege Accountant
is Wikipage redirect of	Accountant-client privilege
is foaf:primaryTopic of	wikipedia-en:Accountant–client_privilege

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