The Confidentiality of the Auditor-Client Relationship

Note, “Government Access to Corporate Documents and Auditors' Workpapers: Shall We Include Auditors Among the Privileged Few?” Journal of Corporation Law (Winter 1976), p. 350.

Wall Street Journal (October 13, 1975), p. 28, col. 1.

Note, “Privileged Communications—Accountants and Accounting—A Critical Analysis of Accountant/Client Privilege Statutes,” Michigan Law Review (1968), p. 1264.

Ibid., p. 1267.

Ibid.

The Accounting Establishment: A Staff Study, U.S. Senate Committee on Government Operations (U.S. Printing Office, 1976), p. 48.

“Privileged Communications,” op. cit., p. 1271.

Rules of Evidence, Public Law No. 93-595, §1, 88 Stat. 1926 (1975), (codified in 18 U.S.C. Federal Rules of Evidence, 101-1103).

Cary J. L. Doherty W. O. , Ethical Standards of the Accounting Profession, AICPA (1966), p. 134.

IRS Access to Accountant's Audit Working Papers, memorandum of AICPA Working Paper Access Special Committee, attachment to letters of May 27, 1977, from Committee Chairman Barnes William T. to IRS Commissioner Kurtz and Asst. Sec. for Tax Woodworth Policy L. , Treasury Department, p. 8.

Code of Professional Ethics, AICPA, Rule 301.

IRS Access to Accountant's Papers, op. cit., p. 13.

“Government Access to Corporate Documents,” op. cit., p. 358.

Ibid., pp. 362–364, 375–379.

Couch v. United States 409, U.S. 332, 335 (1973).

“Government Access to Corporate Documents,” op. cit., pp. 351, 375.

Ibid., p. 376.

Ibid., p. 378.

U.S. v. Harrington, 388 F.2d 520, 523 (2d Cir., 1968).

“Government Access to Corporate Documents,” op. cit., p. 379.

U.S. v. Matras, 487 F.2d 1271 (8th Cir. 1973).

Ibid.

U.S. v. Price Waterhouse & Co., 76-1, U.S. Tax Cas. 9295 (W.D. Pa., 1975).

Barnes William T. , letter from the AICPA to Kurtz Jerome , May 27, 1977.

Wigmore J. , Evidence in Trials at Common Law, §2285 at 527 ( McNaughton J. rev., 1961).

“Government Access to Corporate Documents,” op. cit., p. 383.

2 Internal Revenue Manual, (Commerce Clearing House, 1976), pp. 7455–59, (originally IRS Manual Supplement 42G-348, May 10, 1976).