Accountant-Client Privilege Statutes: A Clear Need for Reform

11 Pages Posted: 17 Feb 2012

Date Written: October 2, 2011


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.

Keywords: Account-client privilege, parties protected, clients

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:

David Allen Larson (Contact Author)

Mitchell | Hamline School of Law ( email )

875 Summit Avenue
Saint Paul, MN 55105
United States
651-290-6388 (Phone)


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