Duquesne Law Review


Accountants, their clients, and attorneys for both parties are no doubt generally aware of the accountant-client privilege and feel some assurance knowing that, when faced with a summons or subpoena, the privilege may be invoked to prevent disclosure of information which clients have revealed to their accountants. However, significant limitations on the accountant-client privilege exist in the Commonwealth of Pennsylvania. To provide the reader an accurate assessment of the exact protection afforded by the privilege, this article will examine the Pennsylvania accountant-client statute and relevant case law construing the statute. This article will also touch on the availability of the Pennsylvania privilege in federal cases and discuss situations where an accountant engaged by an attorney may be protected by the attorney-client privilege.

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