Texas and federal subpoenas (including civil, criminal, grand jury, duces tecum, and witness subpoenas) for CPA records are subject to certain confidentiality requirements found in the Texas Public Accountancy Act and the IRS Code (26 U.S.C. § 7216, 26 C.F.R. § 301.7216-1 through 3).  These provisions make it necessary in most instances for the CPA to follow strict Texas and IRS guidelines for gaining the client consent to disclose any information.  We assist CPAs with all aspects of their response to subpoenas, including complying with consent regulations, avoiding conflicts of interests, seeking protective orders against objectionable requests, and avoiding claims against the CPA for violation of confidentiality laws.