FAQ - Accountant-Client Privilege
Louisiana Code of Evidence Article 515 establishes the Accountant-Client Privilege. It prohibits the disclosure of information provided to an accountant by a client for the purposes of obtaining professional accounting services. The communications that are protected are those between:
The client or his representative and the accountant or her representative;
The accountant and her representative;
The client, accountant, or a representative of either and the accountant, lawyer, or representative of either who represents them on a matter of common interest;
Among accountants or representatives of the same client; and
Representatives of the accountant.
As always, there are exceptions:
If the communication is in furtherance of a crime or fraud.
If the communication was with a now-deceased client relative to an issue between parties who claim through the client (i.e. heirs to a succession).
If the disclosure is related to a breach of duty by the accountant to the client.
If the disclosure is regarding the authenticity of or capacity of a document signed by the accountant as a witness or notary.
If the communication is regarding a matter of common interest if it is to be used against one party by another related to the matter of common interest.
If the communication is regarding the identity of the client unless the disclosure would reveal the nature of the confidential communication.
If the communication is regarding information required to be disclosed by professional accounting standards.
If the communication is regarding an investigation by the State Board of Accounting.
If the communication is regarding an ethical investigation.
If the communication is related to domestic proceedings (i.e. divorce, child or spousal support proceedings).
If you have questions about whether a privilege might be applicable to your case, give us a call to set up a consult at (318) 459-9111.