The FATP privilege might not apply to certified public accountants who are not licensed to practice in the state in which the client lives (for example, in a situation where the client lives in New Jersey but works in New York, where he consults a CPA who is licensed in New York but not in New Jersey).
The advice must be treated as confidential by both the accountant and the client to be covered by the privilege.
يجب معاملة الاستشارة بسرية من قِبَل كل من المحاسب والعميل حتى يتسنى تغطيته بالامتياز.
يجب معاملة الاستشارة بسرية من قِبَل كل من المحاسب والعميلة حتى يتسنى تغطيتها بالامتياز.