How to Respond to Subpoenas.
CPA firms are often uncertain about whether or how to respond to a subpoena, as they also need to comply with a number of rules and regulations that are intended to protect client confidentiality.
CPAs in receipt of a subpoena should consider the information in their client files, along with any recent communications with the client or any parties involved, and then contact the CPA's professional liability risk adviser or attorney before responding to the subpoena.
Typically, an attorney or other party will issue a subpoena because they believe the CPA has information that will establish facts relevant to the underlying case. However, sometimes a subpoena may indicate the CPA is a target in the underlying case by seeking information that could implicate the CPA as possibly liable for the matter being investigated or litigated.
If the CPA has received an order signed by a judge, or a subpoena from a government agency, in most cases the CPA must comply. Government subpoenas generally require compliance, even without client consent or a court order.
However, most subpoenas are preprinted forms that attorneys or other...
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