context: The FATP privilege might not apply to certified public accountants who are not licensed to practice in the state in which the client lives (for example, in a situation where the client lives in New Jersey but works in New York, where he consults a CPA who is licensed in New York but not in New Jersey).
source: The advice must be treated as confidential by both the accountant and the client to be covered by the privilege.
reference_original: يجب معاملة الاستشارة بسرية من قِبَل كل من المحاسب والعميل حتى يتسنى تغطيته بالامتياز.
reference_flipped: يجب معاملة الاستشارة بسرية من قِبَل كل من المحاسب والعميلة حتى يتسنى تغطيتها بالامتياز.