Limits of Documentary Privilege Against Self-Incrimination
- Topics:
- Records and Document Management
- Source:
- The CPA Journal
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Overview: The article highlights the fact that the Fifth Amendment to the U.S. Constitution declares that no person shall be compelled in any criminal case to be a witness against himself. The privilege against self-incrimination applies to individual corporate or partnership officers acting in that capacity as well as to individual CPAs, who may legally refuse to testify against themselves when criminal sanctions could result from their forced testimony. This right protects individuals when the state accuses them of a crime. The privilege against self-incrimination applies in both federal and state criminal cases. Partnerships and, presumably, limited liability partnerships cannot avail themselves of the privilege. Read the article to know more.
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Format: HTML | Date: Apr 2003 | Pages: 1
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