Accountant Client Privilege - Law Dictionary Search Results
Home Dictionary Name: accountant client privilegeAccountant-client privilege
Accountant-client privilege, means protection afforded to a client from an accountant's unauthorising discloser of materials submitted to or prepared by the accountant, Black Law Dictionary, 7th Edn., p. 1215....
attorney-client privilege
attorney-client privilege the doctrine that ensures that communications between an attorney and his or her client remain confidential and that the attorney cannot be compelled to disclose them. Source: Federal Judicial Center ...
Client account
Client account, is a current or deposit account with an authorised institution, in the name of the estate agent or his employer, containing the word 'client' in its title, Estate Agents Act, 1979, s. 14(2) (UK) Halsbury's Laws of England, Vol. 1(2), para 17, p. 15.Includes (i) a guarantor or a person who proposes to give guarantee or security for borrower of a credit institution; or (ii) a person (a) who has obtained or seeks to obtain financial assistance from a credit constitution, by way of loans, advances, hire purchase, leasing facility, letter of credit, guarantee facility, venture capital assistance by way of credit cards or in any other form or manner; (b) who has raised or seeks to raise money by issue of security as defined in clause (h) of s. 2 of the Securities Contracts (Regulation) Act, 1956, or by issue of commercial paper depository receipts or any other instrument; (c) whose financial standing has been assessed or is proposed to be assessed by credit institution or any...
privilege
privilege [Latin privilegium law affecting a specific person, special right, from privus private + leg- lex law] 1 : a right, license, or exemption from duty or liability granted as a special benefit, advantage, or favor: as a : an exemption from liability where an action is deemed to be justifiable (as in the case of self-defense) or because of the requirements of a position or office ;also : the affirmative defense that an action is privileged compare excuse absolute privilege : a privilege that exempts a person from liability esp. for defamation regardless of intent or motive ;specif : a privilege that exempts high public officials (as legislators) from liability for statements made while acting in their official capacity without regard to intent or malice qualified privilege : a privilege esp. in the law of defamation that may be defeated esp. by a showing of actual malice called also conditional privilege b : an exemption from a requirement to disclose information (as fo...
Privileged communication
Privileged communication, a communication which a witness cannot be compelled to divulge, such as that which takes place between husband and wife (see the (English) Evidence Amendment Act, 1853 (16 & 17 Vict. c. 83), s. 3, and Criminal Evidence Act, 1898 (61 & 62 Vict. c. 36), s. 1), between a client and his legal adviser, and which cannot be disclosed without the client's consent; secrets of State, etc. See also CONFESSION. Also a communication which cannot be made the ground of an action for defamation, either (a) absolutely, or (b) without a malicious motive, such as that which is made truthfully and bona fide by a master respecting the character of a servant to a person intending to employ him. Incidental publication will not affect the privilege, Edmondson v. Birch, (1907) 1 KB 371; consult Odgers on Libel. See LIBEL....
Client
Client [fr. cliens, Lat., said to contain the same element as they verb clueo, to hear of obey, and accordingly compared by Niebuhr with the German word hoeriger, a dependent], a person who seeks advice of a lawyer or commits his cause to the management of one, either in prosecuting a claim or defending a suit in a Court of justice; and for meaning, the word (except in relation to non-contentious business) includes any person who as principal or on behalf of another person retains or employs, or is about to retain or employ, a solicitor, and any person who is or may be liable to pay a solicitor's costs (English) (Solicitors Act, 1932 (22 & 23 Geo. 5, c. 37), s. 81). The relation between solicitor and client is a highly confidential one, and the power which his situation gives the former over the latter makes it impossible to be perfectly assured, in certain cases, whether in their transactions the client is a free agent, or under influence and imposition. A Court of Equity, therefore, ...
Money of account, money of measurement money of payment
Money Bill, cannot be introduced in the Council of States. [Constitution of India, Art. 109(1)]Money Bill, cannot be referred to Joint Committee, Rules of Procedure and Conduct of Business in Lok Sabha, 10th Edn., 2002, r. 74.Money Bill, in India, the Speaker endorses certificate on Money Bill, Rules of Procedure and Conduct of Business in Lok Sabha, 10th Edn., 2002, r. 96.Money Bill, is a Bill which contains only provisions dealing with the imposition, repeal, remission, alteration or regulation of taxation etc., Parliamentary Practice, Erskine May, 22nd Edn., 1997, p. 806.Money Bill, on a Bill being introduced in the Council at a subsequent stage if an objection is taken that the Bill is a Money Bill, the Chairman shall, if he holds the objects valid, direct the termination of further proceeding of the Bill. If Chairman is doubtful regarding the validity of the objection, he shall refer the matter to the Speaker whose decision on the matter shall be final, Rules of Procedure and Cond...
Privilege
Privilege, a privilege is the opposite of a duty, and the correlative of 'no-right', Isha Valimohamad v. Haji Gulam Mohamad and Haji Dada Trust, AIR 1974 SC 2061 (2065): (1974) 2 SCC 484: (1975) 1 SCR 720. [Bombay Rents Hotels and Lodging House Rates (Control) Act, 1947 s. 51(1)(ii)]An exceptional or advantage; an exemption from some duty, or attendance, to which certain persons are entitled, from a supposition of law, that the stations they fill or the offices they are engaged in, are such as require all their care; and that, therefore, without this indulgence, it would be impracticable to execute such offices so advantageously as the public good requires.The separate privileges of either House of Parlia-ment are extensive, but they are at the same time uncertain and indefinite. Amongst those privileges are, the power of committing persons to prison; the power of publishing matters which, if not issuing from such high authority, might become the subject of proceedings in a Court of la...
privileged communication
privileged communication 1 : confidential communication 2 a : a defamatory communication that does not expose the party making it to the liability that would follow from it if not privileged called also absolutely privileged communication b : a defamatory statement made by one person to another who is in a confidential relation (as that of a prospective employer) or who has an interest therein that may upon proof of bad faith or actual malice be deprived of its privileged character called also conditionally privileged communication ...
Account or Accompt
Account or Accompt [fr. compte, Fr., computo, Lat.], a registry of debts, credits, and charges, or a detailed statement of a series of receipts (credits) and disbursements (debits) of money-which have taken place between two or more persons. Accounts are either-(1) open, where the balance is not struck, or it is not accepted by all the parties; (2) stated, where it has been expressly or impliedly acknowledged to be correct by all the parties; and (3) settled, where it has been accepted and discharged. Stated and settled accounts may be investigated and reopened by the Court on the ground of fraud or fiduciary relationships. See SURCHARGE and FALSIFY.Companies under the Companies Act, 1929, must keep proper books of account, and present to the company in general meeting not less than 18 months after incorporation and subsequently at least once in every year a profit and loss account and balance sheet, to copies of which shareholders of all companies, except private companies, are entitl...
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