Legal Duties and Responsibilities R01C-09X

Acceptable situations when a tax preparer or CPA may disclose client confidential information.

  1. Client consents.
  2. Enforceable summons.
  3. GAAP calls for disclosure.
  4. Ethical examination.
  5. To firm’s employees on need to know basis.
  6. Peer review.
May 3, 2018 | |