Chapter 6: Legal Duties and Responsibilities

In this section

• Common Law Duties to Clients and Third Parties
  Explore negligence, gross negligence, foreseeability, and privity issues in tax engagements, highlighting CPA responsibilities under common law.
• Privileged Communications, Confidentiality, and Privacy Acts
  In-depth exploration of attorney-client privilege vs. CPA-client confidentiality, legal frameworks, and Privacy Acts affecting tax practice and client data protection.
• Malpractice and Breach of Contract in Tax Engagements
  Explore the essentials of CPA malpractice and breach of contract within tax engagements, including common exposures, damage claims, and crucial risk mitigation strategies.