accountant-client privilege (Pennsylvania) · Go Syfert
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accountant-client privilege in Pennsylvania

6 Pennsylvania opinions name it 4 courts 1978–2014 0 in the last five years

The cases below were cited by Pennsylvania courts in a sentence that names this issue. Sides come from how each citing opinion treated the case (Syfertize flag on that citation), so a case can appear on both: that is where the law is contested. A red or yellow chip is the case's own overall treatment.

Followed or applied (4)

CaseFollowedCited
Agra Enterprises, Inc. v. Brunozzigreen
pa · 1982 · cited in 2 Pennsylvania opinions naming this issue, 2000–2014
2 sentences

2014The accountant-client privilege is waivable by the client, see Agra Enterprises, Inc. v. Brunozzi, 302 Pa. Super. 166 , 171 n. 1, 448 A.2d 579 , 582 n. 1 (1982) (under the accountant-client privilege codified in Section 9.11a of the CPA Law, 63 P.S. § 9.11a, “the right to grant or withhold permission to speak lies in the client”), and two board members have waived that privilege by producing copies of their communications with Kelly & Associates.

2014The accountant-client privilege is waivable by the client, see Agra Enterprises, Inc. v. Brunozzi, 302 Pa. Super. 166 , 171 n. 1, 448 A.2d 579 , 582 n. 1 (1982) (under the accountant-client privilege codified in Section 9.11a of the CPA Law, 63 P.S. § 9.11a, “the right to grant or withhold permission to speak lies in the client”), and two board members have waived that privilege by producing copies of their communications with Kelly & Associates.

12
Neusteter v. DIST. CT. IN & FOR CITY, ETC.green
colo · 1984 · cited in 1 Pennsylvania opinions naming this issue, 2000–2000
1 sentence

2000Neusteter v. The District Court, 675 P.2d 1, 5-7 (Colo. 1984) (holding that accountant-client privilege did not apply where the minority shareholders of two companies alleged corporate mismanagement of assets and the dispute is between the control group and minority group in a closely held corporation).

11
Hughes Tool Co. v. Trans World Airlines, Inc.green
scotus · 1965 · cited in 1 Pennsylvania opinions naming this issue, 1978–1978
1 sentence

1978See T.W.A., Inc. v. Hughes, 332 F. 2d 602 (2d Cir. 1964), cert. denied, 380 U.S. 248 (1965).

11
cluster 264542green
ca2 · 1964 · cited in 1 Pennsylvania opinions naming this issue, 1978–1978
1 sentence

1978See T.W.A., Inc. v. Hughes, 332 F. 2d 602 (2d Cir. 1964), cert. denied, 380 U.S. 248 (1965).

11

Distinguished, questioned or overruled (0)

CaseNegativeCited
No negative-treatment citations attached to this issue in Pennsylvania. Read the followed side critically anyway.

Also cited on this issue (4)

CaseCitedYears
Gould v. City of Aliquippa green
pacommwct · 2000
1 sentence

2002Id.

12002–2002
cluster 291747 green
ca1 · 1970
1 sentence

2000In addition, this court agrees with the plaintiff that the seminal case of Gamer v. Wolfinbarger, 430 F.2d 1093 (5 th Cir. 1970) has relevance in deciding the applicability of the privilege.

12000–2000
People v. Paasche green
michctapp · 1994
1 sentence

1997In People v. Paasche, 525 N.W.2d 914 (Mich. Ct. App. 1995), the Michigan Court of Appeals held that the crime-fraud exception to the attorney-client privilege also applies to the accountant-client privilege.

11997–1997
Ernst v. Underwriters National Assurance Co. green
indctapp · 1978
1 sentence

1980However, the accountant-client privilege belongs only to the client: Ernst & Ernst v. Underwriters National Assurance Co., 381 N.E. 2d 897 (Ct. App. Ind. 1978), and because both Kincoa and Kino Springs have been adjudicated bankrupt, have had their corporate charters voided and conduct no business, there is no entity whose interests would be protected by the accountant-client privilege.

11980–1980

Where else courts name it

FL 13 (1957–2017) CO 11 (1965–2011) IL 8 (1987–2019) PA 6 (1978–2014) MD 5 (1983–2019) GA 4 (1974–1999) IN 4 (1978–2004) MI 2 (1983–1989) NY 2 (1989–2017) AZ 2 (2003–2019) CA 2 (1992–2004)

Opinions by the citing court's state. A doctrine retained in one state and abandoned in another shows up here as a year span that stalls.

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