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A CPA's audit documentation Need not be disclosed under a federal court subpoena. Must be disclosed under an IRS administrative subpoena. Must be disclosed to

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A CPA's audit documentation Need not be disclosed under a federal court subpoena. Must be disclosed under an IRS administrative subpoena. Must be disclosed to another accountant purchasing the CPA's practice even if the client hasn't given permission. Need not be disclosed to a state CPA society quality review team

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