Dr. Arthur Gumenik
Degree Award Date
accountant-client confidentiality, AICPA Code of Professional Conduct, public policy, interviews
Accounting | Business
The topic of this honors project is accountant-client confidentiality. The relationship that accountants have with their clients is not the same legal relationship that attorneys maintain.
In researching the legal responsibilities for client confidentiality, I will look at the AICPA Code of Professional Conduct, court decisions, and positions held by practitioners. I will weigh the benefits of client confidentiality as opposed to considerations of public policy. I will also investigate recent changes in the legal status of accountant-client confidentiality.
The methodology of this project will be to examine periodicals, court cases, and the AICPA Code of Professional Conduct. Finally, I will interview current practitioners to discern their positions on this pressing issue.
Thompson, Jennifer Dawn, "ACCOUNTANT- CLIENT CONFIDENTIALITY" (1999). Honors Projects. 535.