An accountant-client privilege is statutorily recognized in some states and would generally permit the accountant to refuse to disclose confidential information gleaned from his client.
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Q1: Foreseen plaintiffs under the Restatement view of
Q2: Under the majority view and the Restatement
Q3: An implied agreement in the contractual relationship
Q5: The client is generally held to be
Q6: An accountant who commits fraud may be
Q7: An accountant cannot be compelled to disclose
Q8: Scienter is not a requirement for an
Q9: The common law recognizes an accountant-client privilege.
Q10: An accountant who contractually promises to conduct
Q11: Most courts allow an accountant to raise
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