The Hand File of the Tax Advisor, Auditor and Lawyer (Part II)

Outline: In the last issue: 1. hand file as a personal duty of the professional 2. costs 3. ownership of the file 4. entitlement to the hand file In this issue: 5. right of access to the file 6. information on the inventory of the reference file 7. conflict with confidentiality interests 8. seizure, submission […]