Rule 301 of the American Institute of Certified Public Accountants’ professional standards states that a member CPA “shall not disclose any confidential client information without the specific consent of the client.” Auditing documentation should not be made available to outside parties without the authorizing of the client. Although the protection of a client’s information is an important principle of being professional‚ the member need to release the information under certain circumstance. Here
Premium Grand jury Certified Public Accountant Crime
The Attorney/Client Privilege is a law that protects communications between attorneys and their clients by keeping them confidential. This privilege encourages openness and honesty between attorneys and their clients because lawyers cannot reveal attorney/client communications. Although it seems like this is a positive thing and most of the time it is‚ it can also lead to a major problem for lawyers because similar to psychologists they must ask themselves when is it necessary to break this confidentiality
Premium Lawyer Law Secrecy
definition of confidentiality is “the principle in medical ethics that the information a patient reveals to a health care provider is private and has limits on how and when it can be disclosed to a third party.” http://medical-dictionary.thefreedictionary.com/confidentiality In the field I am entering‚ the main idea of having confidentiality is to gain the clients trust. At any time this confidentiality is broken or the private matters are disclosed it is called a breach of confidentiality. Patients
Premium Ethics
Client Confidentiality and Ethics In the Work Place Carolyn Bennett HHS 435 Cont Issues‚ Trends‚ Health Law Ethics in H & HS Katrina Taylor-Springs 08/18/2014 In the paper below I am going to discuss the subject of Client Confidentiality and Ethics. As a Human Resource Professional you should be able to practice all confidentially and ethics in all places. As a manager a person should be able to control the confidentiality and ethics in the company that they work for. Without
Premium Ethics Philosophy Business ethics
Confidentiality is a key word in most professions‚ especially in an attorney-client relationship. Through many years of requesting your firm’s services‚ I have always had a good experience in dealing with your firm. You have provided me with excellent service. Also‚ your firm has always left me having confidence that both my personal and business affairs would be kept private. Considering the fact‚ that you provide a Client’s Bill of Rights‚ I am certain that you expect the same level of confidentiality
Premium Food Family Eating
AICPA Rules of Professional Conduct Gina Crete‚ Candice Fuller‚ Jerrel Jones‚ Patricia Williams ETH/557 January 12‚ 2015 Lisa Kreuger The governing of the behavior of Certified Public Accountants (CPA) is done by the American Institute of Certified Public Accountant (AICPA). The largest professional association for the CPAs is the AICPA. The purpose of the AICPA is to equip CPAs to fulfill their duties to the public sector. Five Sections of the AICPA Rules of Professional Conduct There
Premium Certified Public Accountant Accountant
Confidentiality & Information Sharing: Much has been written about both the importance of confidentiality and information sharing‚ and people are often confused by what is meant. It can also be confusing trying to decided what it is ok to share and in what circumstances. Starting right It is helpful to start any professional relationship by telling people what you mean by confidentiality‚ and in what circumstance you might need to share information with colleagues or those outside of the organisation
Premium Sentence Confidentiality
principles and boundaries of confidentiality are to do with safeguarding children and young people. The principle - or main reason for having confidentiality in settings is to maintain positive‚ supportive‚ respectful relationships with children and young people that recognises each individual’s right to privacy‚ their right to protection and their right to free expression. This could be done by finding quiet less public areas for discussing information‚ ensuring information given within a setting isn’t
Premium Childhood Confidentiality
Attorney-Client confidentiality William J Brenengen CJS/220 Feb 8‚ 2013 Harvey Smith Attorney-Client confidentiality We would all hope that the day we need an attorney to represent us will never come. Life can throw many things at you‚ some that are not so pleasant. All it takes is being in the right place at the wrong time to either become a victim or a criminal. If the time should ever come when a person needs to retain an attorney‚ it’s important to understand what attorney-client confidentiality
Premium Criminal justice Crime Informed consent
The following three standards: The AICPA Code of Professional Conduct‚ the IMA Statement of Ethical Professional Practice‚ and the Statement on Standards for Tax Services compare in many ways‚ which will be discussed in this paper. However‚ out of the three the two that compare the most are the AICPA guide and the IMA guide. The AICPA version goes into much more depth and description about each point in comparison to the IMA guide. Both the AICPA and IMA discuss the importance of integrity‚ and
Premium Accountant Accountancy