CPA/client testimonial privilege passes Senate committee

Senate Bill 80, the OSCPA-backed legislation  to create a limited CPA/client testimonial privilege, was overwhelmingly approved by the Ohio Senate’s Judiciary-Civil Justice Committee yesterday by a  8 - 1 margin. The bill will next go to the Senate floor for consideration.

Sen. Bill Seitz (R-Cincinnati), the bill’s sponsor and chair of the Senate Committee, showed strong leadership in his efforts to direct this pro-business, pro-taxpayer bill through the legislative process despite vocal opposition from associations representing prosecuting attorneys, trial lawyers, police chiefs and sheriffs. All were claiming the bill would impair their ability to prosecute criminals, ignoring the facts that:

• The bill would make privileged only confidential deliberative discussions between CPA and client, whether oral or in writing,
• The privilege can be voided by a judge should adequate evidence be shown that fraud or crime was involved
• CPA/client privilege would result in better advice to clients and more accurate audit results for shareholders to depend on. 

As is now the case, work papers and other work product would not be privileged, and CPAs still could be compelled to testify on routine discussions and documents.

In addition to Seitz, special thanks go to others who voted in support of S.B. 80 in committee: Senators Steve Buehrer (R-Delta), Keith Faber (R-Celina), David Goodman (R-Columbus), Timothy Grendell (R-Chesterland), Eric Kearney (D-Cincinnati), Dale Miller (D-Cleveland), and Mark Wagoner (R-Toledo). Senator Joseph Schiavoni (D-Canfield) was the lone negative vote.

OSCPA was joined by the Ohio Chamber of Commerce, the National Federation of Independent Business and the Ohio Manufacturers Association in supporting the bill.   

Society members are encouraged to ask their state senator to vote “YES” on S.B. 80 when it reaches the Senate floor, and to thank the senators who have already shown their strong support. For contact information or more details about the proposed legislation, contact the governmental affairs department.

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