Detail Accountants and The Attorney-Client Privilege   Oleh:  Segal, Mark A. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 184 no. 4 (Oct. 1997), page 53-56. Topik: ACCOUNTANTS; accountants; attorney - client privilege Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.2 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel A ccounting concepts are a foreign language to some lawyers in almost all cases and to almost all lawyers in some cases. As financial litigation becomes more complex, this often - quoted statement helps explain why attorneys sometimes need to use the services of accountants. Litigation support has become so much a part of the accounting profession that the American Institute of CPAs Code of Professional Conduct defines the practice of public accounting as including litigation support services. For many lawyers, the need to consult a CPA is particularly acute when they work with financial statements, determine a clients net worth, try to understand a business books and records or handle tax matters. An issue raised about the attorney - accountant relationship is whether use of an accountants services will jeopardize communications and work otherwise protected by the attorney - client privilege. This issue is grounded in the rejection of an accountant - client privilege by both common and federal law as well as the possibility that such communications may result in the waiver of an attorney - client privilege (see Berkowitz, 355 F. Supp. 897, affd 488 F.2 d 1235, and Sidney Samuels, 155 F. R. D. 195 [N. D. Cal. (1994)]). From an accountants perspective, the inability to protect communications and work product from disclosure threatens client candor and the CPA s ability to deliver quality services. Despite the rejection of a federal accountant - client privilege, accountant - related communications still may be shielded from disclosure when an accountant acts as an agent for an attorney providing legal services (Judson, 322 F. 2d 460 [9 th Cir. (1963)]). Extending the attorney - client privilege to accountants in this way is intended to enhance open and candid communications and to enable clients to obtain sound legal advice. Recognition that the attorney - client privilege may apply to accountant communications and work product is evident in both the Internal Revenue Manual and Treasury Circular 230. Both say essentially that an accountant need not reveal information he or she in good faith reasonably believes to be privileged. This article examines the possible extension of attorney - client privilege to accountants, and some related planning considerations. Knowing when to raise privilege is vital to CPA s not only to serve a clients best interests, but also to avoid unnecessary legal liability. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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