The public accounting profession is under pressure from the 1RS and the Justice Department to disclose information gained through the auditing process and included in the audit working papers. The profession argues that this information is confidential and that its disclosure would have serious repercussions on the auditor-client relationship. The government argues that the examination of certain confidential audit material is necessary to prosecute wrongdoers. The authors discuss the confidentiality issue and contend that either legislative action or amendments to current 1RS guidelines are necessary.
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