An International Meeting of the American Accounting Association American Accounting Association 2006 Annual Meeting August 6–9, 2006 Washington, D.C.

Alan Reinstein
Wayne State University

Jack Seward
Jack Seward & Associates LLC New York

Abstract: CPAs serving as experts for attorneys and their clients expect to maintain privileged information in many of their communications. Unfortunately, advances in modern technology can threaten this privilege and allow unscrupulous attorneys, their agents and others to gain unauthorized access to such information.

Using electronic information and communications can cause the CPA to reveal presumed privileged information. The purpose of this paper is to discuss these issues and to present effective solutions to minimize avoidance of the privilege and unwarranted intrusion into the CPA’s strategies and electronic information. We also discuss some implications of this issue for the Sarbanes-Oxley Act of 2002.

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