A Key Difference Between the Attorney-Client Privilege and the Accountant-

question 12

Multiple Choice

A key difference between the attorney-client privilege and the accountant- client privilege is that:

• A) The accountant-client privilege has been enacted in every state
• B) The attorney-client privilege is more extensive because it encompasses all documents, observations, and thought processes
• C) The attorney-client privilege precludes the attorney from releasing information, even in court, but a CPA asserting the accountant-client privilege must release information if requested by a court
• D) The attorney-client privilege precludes an attorney from releasing information in an administrative hearing or to an administrative authority, but the accountant-client privilege does not

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Definitions:

Precontemplation Stage

The stage of behavior change where the individual is not yet considering change or is unaware of the need to change.

Transtheoretical Model

A psychological model that outlines stages of change individuals go through in modifying behavior, from precontemplation to maintenance.

Contemplation Stage

A stage in the Transtheoretical Model of Change where an individual is considering making a change in their behavior, but has not yet committed to action.

Habit

A regular practice or routine that is hard to give up, often performed automatically and can influence one's health and behavior significantly.