Which of the Following Communications Between an Accountant and Client

question 1

Essay

Which of the following communications between an accountant and client are not privileged?
a)An accountant orally communicates to his client that he should set up a foreign subsidiary to shift taxable income to a lower tax jurisdiction.
b)An accountant privately submits to the client a plan for shifting taxable income to a lower tax jurisdiction.
c)During a meeting in which a client is asking for advice relating to criminal fraud, the client tells his accountant that he lied to the IRS.

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Definitions:

Kant's Theory

A philosophical approach developed by Immanuel Kant, emphasizing duty, moral law, and the categorical imperative.

Offenders

Individuals who have committed a violation of the law or a specific offense.

Autonomous Moral Agents

Individuals or entities capable of making their own ethical decisions and bearing responsibility for those decisions.

Justified Individuals

Persons whose actions or beliefs are deemed ethical, legal, or right based on moral or legal grounds.