Forensic Accounting

Category - Fundamental Forensic Knowledge

Does complying with subpoena bypasses confidentiality clause?
  1. No, confidentiality should be maintained irrespective of court’s order to the contrary
  2. Depends on the nature of the case
  3. Confidentiality clause must be met, but validity of subpoena is evaluated
  4. Practitioner can use his/her discretion
Explanation
Answer: C - When such a case arises, A CPA needs to evaluate the validity of the subpoena. Also, ‘confidentiality of information’ clause must be adhered to; therefore, thorough evaluation of subpoena is done beforehand.
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