Professional Liability Blog

The Missouri Court of Appeals, Eastern District affirmed summary judgment for an accounting firm, finding a non-client (third party) of the accounting firm could not show as a matter of law the accounting firm caused it any injury.

In Missouri, certain communications between a Certified Public Accountant (CPA) and the client are considered privileged.  Section 326.322 of the Missouri Revised Statutes prohibits CPAs from voluntarily disclosing information communicated to the CPA by the client relating to and in connection with services rendered. The statute also prohibits a CPA from producing documents or providing deposition testimony concerning a client unless the client provides approval.

This article will discuss how a professional, especially an accountant, should respond when receiving a subpoena to produce documents and/or appear for a deposition. Many professionals, especially those in the accounting field, have received a subpoena to produce documents and/or appear for a deposition in a lawsuit. It is critical the professional takes steps to comply with the subpoena or lodge a timely and appropriate objection.