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When Can a CPA Disclose Confidential Information Without the Client's

question 25

Essay

When can a CPA disclose confidential information without the client's consent?


Definitions:

Primarily Liable

Liable for paying the amount designated on an instrument when it is presented for payment.

Common Law Lien

A right to keep possession of property belonging to another person until a debt owed by that person is paid in full.

Statute

A written law passed by a legislative body at the federal, state, or local level.

Property Claim

A legal assertion by an individual or entity over the ownership or compensation for loss or damage to property.

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