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:

Freudian Theory

A psychological framework developed by Sigmund Freud that emphasizes unconscious processes and childhood experiences in shaping behavior.

Psychoanalytic Approach

A theory and method of psychiatric treatment that emphasizes unconscious processes and conflicts as the sources of mental disorder and psychological distress.

Psychopathology

The examination of mental illnesses focusing on their symptoms, origins, and therapeutic approaches.

Defense Mechanism

Psychological strategies brought into play by the unconscious mind to manipulate, deny, or distort reality in order to defend against feelings of anxiety and unacceptable impulses and to maintain one's self-schema.