301 - Confidential Client Information

Rule 301—Confidential Client Information
Interpretations Under Rule 301—Confidential Client Information

• [301-1]—[Deleted]
• [301-2]—[Deleted]
• 301-3—Confidential Information and the Purchase, Sale, or Merger of a Practice

302 - Contingent Fees

Rule 302—Contingent Fees
Interpretation Under Rule 302—Contingent Fees

• 302-1—Contingent Fees in Tax Matters

391 - Ethics Rulings on Responsibilities to Clients

• 1. Use of a Third-Party Service Provider to Provide Professional Services to Clients or Administrative Support Services to the Member
• 2. Distribution of Client Information to Trade Associations
• 3. Information to Successor Accountant About Tax Return Irregularities
• [4.] Prior Client Relationship [Deleted]
• [5.] Records Retention Agency [Deleted]
• 6. Revealing Client Information to Competitors
• 7. Revealing Names of Clients
• [8.] Fee as Percentage of Bond Issue [Deleted]
• [9.] Finder's Fee [Deleted]
• [10.] Fee as Expert Witness [Deleted]
• [11.] Fee Contingent on Mortgage Commitment [Deleted]
• [12.] Fee as Percentage of Tax Savings [Deleted]
• [13.] Contingent Fees to Fire Adjuster [Deleted]
• 14. Use of Confidential Information on Management Consulting Service Engagements
• 15. Earlier Similar Management Consulting Service Study with Negative Outcome
• 16. Disclosure of Confidential Client Information
• 17. Definition of the Receipt of a Contingent Fee or a Commission
• 18. Bank Director
• 19. Receipt of Contingent Fees or Commissions by Member's Spouse
• 20. Disclosure of Confidential Client Information to Professional Liability Insurance Carrier
• 21. Member Providing Services for Company Executives
• [22.] Member Removing Client Files From an Accounting Firm [Deleted]
• 23. Disclosure of Confidential Client Information in Legal or Alternative Dispute Resolution Proceedings
• 24. Investment Advisory Services
• 25. Commission and Contingent Fee Arrangements With Nonattest Client