Lesson: Client Records and Confidentiality

This lesson focuses on client records and confidentiality in the context of the AICPA Code of Professional Conduct. It addresses the importance of maintaining client confidentiality and taking reasonable steps to protect client information from unauthorized access or disclosure. Furthermore, it highlights how this rule applies to a wide range of mediums in which client information may be stored, including paper and electronic formats. Additionally, the lesson emphasizes the prohibition of unauthorized disclosure of client information and the necessity of ensuring that information is accurate, complete, and updated in a timely manner. Finally, it is clarified that this rule applies to all CPAs, regardless of their area of practice.