Privilege, Confidentiality, and Privacy

Free CPA REG (Taxation & Regulation) lesson in Ethics, Professional Responsibilities and Federal Tax Procedures. 15 min read, ~2,308 words.

IRC §7525 covers tax advice from CPAs/EAs in noncriminal IRS matters only, no tax shelters, no criminal cases, no state proceedings. AICPA Code §1.700 forbids disclosing client information without consent; §1.700.060 lists the narrow exceptions (subpoena, peer review, AICPA inquiry, defense). IRC §7216 makes unauthorized use or disclosure of return...

What this lesson covers

• Content
• Example 1
• Example 2
• Common Mistakes
• Key Takeaways
• Exam Shortcuts

Learning objectives

• I.D2

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