Accountant–client privilege is a confidentiality privilege, or more precisely, a group of privileges, available in American federal and state law. Accountant–client privileges may be classified in two categories: evidentiary privileges and non-evidentiary privileges. An evidentiary privilege is one that may as a general rule be successfully asserted in a court of law. A non-evidentiary privilege is (A) one that may not be maintained in a court of law, or (B) one which is, according to the terms of the statute granting the privilege, not applicable in the face of an order from the court compelling disclosure of the communication for which the privilege is claimed. The evidentiary and non-evidentiary versions of the accountant-client privilege are, as a general rule, creations of Federal or state statute. Under English common law, on which American law is based, there was generally no accountant–client privilege. In the United Kingdom in particular the Proceeds of Crime Act 2002 actually requires accountants (and solicitors, insolvency practitioners, etc.) who suspect their clients of tax evasion to report them to the authorities without telling the clients they have done so, subject to a maximum punishment of 14 years in jail. This affects even accountants who uncover a possibly inadvertent claim for expenses. In Canada, the Federal Court of Appeal took note of the American policy but refused to give any weight to it on the grounds that it is for Parliament to choose to enact a similar rule in Canada. Non-evidentiary accountant–client privileges Some states have enacted a non-evidentiary accountant–client privilege. For example, Texas has a privilege rule that requires that a certified public accountant (CPA) not voluntarily disclose information communicated to the CPA by a client in connection with the engagement without the client's permission. The privilege generally does not apply, however, in the case of an administrative summons by the Internal Revenue Service under , in the case of a summons under the Securities Exchange Act of 1934, or in the case of a court order. The federally authorized tax practitioner privilege The federally authorized tax practitioner privilege, is a limited evidentiary privilege available in American federal tax law. The privilege is defined in an amendment to the Internal Revenue Code made by the Internal Revenue Service Restructuring and Reform Act of 1998: With respect to tax advice, the same common law protections of confidentiality which apply to a communication between a taxpayer and an attorney