Accountant-Client Privilege Statutes: A Clear Need for Reform

David Allen Larson

Hamline University - School of Law

October 2, 2011

Seton Hall Legislative Journal, Vol. 8, 1984

The accountant-client privilege is being recognized by statute in an increasing number of states. This privilege was not recognized under the common law and noticeable differences have arisen among those states that do grant the privilege. The author argues all of these statutes have serious and disturbing shortcomings. This article will address those shortcomings and recommend several necessary amendments. In the course of that discussion comments and comparisons are made between the various state statutes, examining their similarities and assessing their differences. Finally, this article will focus upon the desirability of recognizing any privilege of this nature and suggest that the privilege should ultimately be abandoned. It is the author’s intention that this discussion prompt legislators to review their existing statutes in order to determine whether either revision or repeal of the accountant-client privilege is necessary.

Number of Pages in PDF File: 11

Keywords: Account-client privilege, parties protected, clients

Download This Paper

Date posted: February 17, 2012  

Suggested Citation

Larson, David Allen, Accountant-Client Privilege Statutes: A Clear Need for Reform (October 2, 2011). Seton Hall Legislative Journal, Vol. 8, 1984. Available at SSRN: http://ssrn.com/abstract=1937200

Contact Information

David Allen Larson (Contact Author)
Hamline University - School of Law ( email )
1536 Hewitt Avenue
Saint Paul, MN 55104-1237
United States
Feedback to SSRN

Paper statistics
Abstract Views: 321
Downloads: 31

© 2015 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo3 in 0.297 seconds