The case of playing the field
Ethics
Charles Selcer, CPA, MBA | May 2021 Footnote
Editor's note: Updated April 30, 2021
Chester Field, CPA has a client who is involved in a robust ongoing business dispute. His client, Ruff ‘N’ Ready LLC, and his client’s adversary have commenced legal actions against each other. In connection with this skirmish, Chester received a subpoena issued by the Kandiyohi County District Court. Chester does not intend on complying, citing the AICPA Code of Professional Conduct Section 1.700.001.01, which states that confidential client information should not be disclosed without the specific consent of his client. The owner of Ruff ’N’ Ready told Chester, “Don’t comply with that jerk’s lawyer!”
Q. Can Chester do this under the AICPA code?
A. No. Chester should have read the next paragraph of the Code at 1.700.001.02, which states this section of the Code, “… shall not be construed to affect in any way the member’s obligation to comply with a validly issued subpoena.”
Depending on how broad the subpoena is, among other factors, Chester could have his lawyer file a response requesting relief from certain prowess and/or more time to produce documents.
