Do 1, 2, and 3 (Please cite sources when responding each questions.)

1. Does a privilege exist between an accountant and a client?In other words, can an accountant can be called as a witness in cases that involve federal securities laws, federal mail or wire fraud, or other federal crimes by a client?

2. Does a privilege exist in federal law? Does a privilege exist in state law?

3. What has the US Supreme Court held about accountant-client privilege?

You may wish to consider the following:

Couch v. U.S., 409 U.S. 322, 93 S. Ct. 611, 34 L. Ed. 2d 548 (1973).Cavallaro v. U.S., 284 F.3d 236, 52 Fed. R. Serv. 3d 761 (1st Cir. 2002).

U.S. v. Antolini, 271 Fed. Appx. 268 (3d Cir. 2008).In re S3 Ltd., 242 B.R. 872 (Bankr. E.D. Va. 1999).