Accountant - Client Privilege - Tulsa Trial Attorneys

Screen Shot 2018-12-15 at 11.12.57 PM.png

Client Reviews from Accountant - Client Privilege Cases



Accountant - Definition

"Accountant" means a certified public accountant (CPA) or a public accountant; 12 O.S. 2502.1

Client - Definition

"Client" means any person, public officer, corporation, association, or other organization or entity, either public or private, who consults an accountant for the purpose of obtaining accounting services. 12 O.S. 2502.1

Accountant - Client Communication Confidentiality

Communication between an accountant and a client of the accountant is "confidential" if not intended to be disclosed to third persons other than:

a. those to whom disclosure is in furtherance of the rendition of accounting services to the client, and

b. those reasonably necessary for the transmission of the communication. 12 O.S. 2502.1

Accountant - Client Privilege

A client has a privilege to refuse to disclose, and to prevent any other person or entity from disclosing, the contents of confidential communications with an accountant when the other person or entity learned of the communication because the communications were made in the rendition of accounting services to the client. This privilege includes other confidential information obtained by the accountant from the client for the purpose of rendering accounting advice.

The privilege provided for in this section may be claimed by the client, the guardian or conservator of the client, the personal representative of a deceased client, or the successor, trustee, or similar representative of a corporation, association, or other organization, whether or not in existence. The person who was the accountant at the time of the communication is presumed to have authority to claim the privilege but only on behalf of the client. 12 O.S. 2502.1

When is There No Accountant Client Privilege?

There is no accountant-client privilege under this section:

1. When the services of the accountant were sought or obtained to enable or aid anyone to commit or plan to commit what the client knew or should have known was a crime including, but not limited to, fraud;

2. When a communication is relevant to an issue of breach of duty by the accountant to the client of the accountant or by the client to the accountant; or

3. When a communication is relevant to a matter of common interest between two or more clients, if the communication was made by any of the clients to an accountant retained or consulted in common when offered in a civil action between clients. 12 O.S. 2502.1

When Does the Disclosure of Communication or Information Covered by Accountant - Client Privilege Not Operate as a Waiver?

A disclosure of a communication or information covered by the accountant-client privilege or the work-product doctrine does not operate as a waiver if:

1. The disclosure was inadvertent;

2. The holder of the privilege took reasonable steps to prevent disclosure; and

3. The holder of the privilege took reasonable steps to rectify the error including, but not limited to, information falling within the scope of paragraph 4 of subsection B of Section 3226 of Title 12 of the Oklahoma Statutes, if applicable.

Disclosure of a communication or information covered by the accountant-client privilege or the work-product doctrine to a governmental office, agency or political subdivision in the exercise of its regulatory, investigative, or enforcement authority does not operate as a waiver of the privilege or protection in favor of nongovernmental persons or entities. Disclosure of such information does not waive the privilege or protection of undisclosed communications on the same subject unless:

1. The waiver is intentional;

2. The disclosed and undisclosed communications or information concern the same subject matter; and

3. Due to principles of fairness, the disclosed and undisclosed communications or information should be considered together. 12 O.S. 2502.1

General Provisions

Judicial Notice





  • General Rule of Competency

  • Lack of Personal Knowledge

  • Oath or Affirmation

  • Interpreters

  • Competency of Judge as Witness

  • Competency of Juror as Witness

  • Who May Impeach

  • Evidence of Character and Conduct of Witness

  • Impeachment by Evidence of Conviction of Crime

  • Religious Beliefs or Opinions

  • Mode and Order of Interrogation and Presentation

  • Repealed

  • Unusual Court Procedures to Protect Rights of Incapacitated Persons - Criminal Defendant - Judicial Integrity

Uniform Child Witness Testimony by Alternative Methods Act

  • Short Title

  • Definitions

  • Applicability in Criminal and Noncriminal Proceedings

  • Hearing - When Ordered, How Conducted, Rules of Evidence

  • When Child Witness May Testify by Alternate Means - Findings, Factors, Evidentiary Standards

  • Factors Affecting Selection of Alternate Method of Testifying

  • Orders

  • Opportunity for Cross Examination

  • Construction of Act

  • Use of a Certified Therapeutic Dog

  • Writing Used to Refresh Memory

  • Prior Statements of Witnesses

  • Calling and Interrogation of Witnesses by Court

  • Exclusion of Witnesses

Expert and Opinion Testimony

  • Opinion Testimony by Lay Witnesses

  • Testimony by Experts

  • Bases of Opinion Testimony by Experts

  • Opinion on Ultimate Issue

  • Disclosure of Facts or Data Underlying Expert Opinion


  • Definitions

  • Hearsay Rule

  • Hearsay Exceptions - Availability of Declarant Immaterial

  • Statements by Certain Children Regarding Physical or Sexual Abuse - Admissibility

  • Renumbered as 12 O.S. § 2611.2 by Laws 1999, SB 481, c. 108, § 1, eff. November 1, 1999

  • Hearsay Exception - Declarant Unavailable

  • Hearsay Exception - Exceptional Circumstances

  • Hearsay Within Hearsay

  • Attacking and Supporting Credibility of Declarant

Authentication and Identification

  • Requirement of Authentication or Identification

  • Self-Authentication

  • Subscribing Witness's Testimony Unnecessary

Contents of Writings, Recordings and Photographs

  • Definitions

  • Requirement of Original

  • Admissibility of Duplicates

  • Admissibility of Other Evidence of Contents

  • Public Records

  • Summaries

  • Testimony or Written Admission of Party

  • Functions of Judge and Jury

  • Medical Bills - Identification

  • Admissibility of Medical Expenses

  • Repealed

  • Admissibility of Evidence of Assemblage in Exercise of Free Speech or Display of Religious Beliefs

Accountant - Client Privilege Litigation Expertise

Content will be added here

Call Us Today - 918-884-7791