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The CPA Firm of Knox & Knox Has Been Subpoenaed

Question 48

Multiple Choice

The CPA firm of Knox & Knox has been subpoenaed to testify and produce its correspondence and working papers in connection with a lawsuit brought against Johnson,one of its clients.Regarding the firm's attempt to avoid having to present such evidence,which of the following is correct?


A) Federal law recognizes such a privilege if the accountant is certified.
B) The privilege of confidentiality is available regarding working papers since the accountant is deemed to own them.
C) The privilege of confidentiality is as widely available as the attorney/client privilege.
D) In the absence of a specific statutory provision,the law does not recognize the existence of the privileged communication rule between accountants and their clients.

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