Internal Revenue Code Section 7216: Federal regulation governing the disclosure and use of tax return information by tax preparers, including strict confidentiality requirements
Gramm-Leach-Bliley Act (GLBA): Federal law requiring financial institutions to explain their information-sharing practices and protect sensitive data
Federal Trade Secrets Act: Federal law protecting trade secrets and confidential business information from misappropriation
Defend Trade Secrets Act (DTSA): Federal law providing uniform standards for trade secret protection and remedies for misappropriation
AICPA Code of Professional Conduct: Professional standards framework establishing ethical requirements for CPAs, including confidentiality obligations
AICPA Confidentiality Rule 1.700.001: Specific professional standard requiring CPAs to maintain confidentiality of client information
State CPA Regulations: State-specific rules governing CPA practice, including confidentiality requirements and professional standards
State Trade Secrets Laws: State-level protections for trade secrets and confidential business information
State Privacy Laws: State-specific regulations governing the collection, use, and protection of personal and confidential information
State Labor Laws: State-specific employment regulations affecting the enforceability of employee agreements
State Board of Accountancy Regulations: Regulatory requirements specific to accounting practices within each state
SEC Requirements: Federal securities regulations affecting CPAs working with public companies
PCAOB Standards: Professional standards for auditors of public companies, including confidentiality requirements
State Data Breach Notification Laws: Requirements for notification and response in case of data breaches involving confidential information
Cybersecurity Regulations: Rules governing the protection of digital information and cybersecurity measures
