My options if prior CPA will not disclose username password

[Naveen Mohan from New York]

I have a situation that I have never encountered before.

I have a new accounting client and I have to file his sales tax electronically with New York State but prior CPA will not release me client's username/password that he has created with the New York State Tax Department because he says that he has not been paid for some of the work that he has done for this client.

My problem is client does not know the user name so I cannot even go and setup new password for him.

Can he legally do that?

What are my options here?

thanks

Naveen Mohan

[JohnH]

Surely the state has a way for the client to obtain the username and reset the password. Maybe you should consider getting paid up front before doing anything to help him, though.

[ILLMAS]

Have the prior accountant email/fax you the bill and pass it on to the client and then ask for the password. There ways to obtain the password, just call the department.

[Lynn EA USTCP in Louisiana]

here in LA the La the Dept of Revenue call center for the online filing section will be of assistance if you at least know the number.

[MsTabbyKats]

The client should be able to find out that information.

But, if he didn't pay the prior accountant, why do you think he'll pay you? (Unless there was a bona fide reason...that is)

I wouldn't give out that information either...if I were owed $$$.

[Richcpaman]

Naveen:

That is the "client's Info" and can't be withheld by the prior accountant, even if he wasn't paid.

Sure, you can get the workpaper's, but the prior accountant needs to provide that password.

A phone call to the state will help get your client back in.

Rich

[HV Ken]

I wouldn't give out that information either...if I were owed $$$.

I would encourage a careful reading of Circular 230 before asserting that position....

[HV Ken]

I have a new accounting client and I have to file his sales tax electronically with New York State but prior CPA will not release me client's username/password that he has created with the New York State Tax Department because he says that he ha snot been paid for some of the work that he has done for this client.

My problem is client does not know the use name so I cannot even go and setup new password for him.

What are my options here?

thanks

Naveen Mohan

I have a tax professional account on NY Online, and then I attach my sales tax clients to that account and can pay their sales tax from my account. You just need them to fill out an EZ-2000 (I think) authorizing you.

[michaelmars]

1. send cpa a letter quoting [i forgot code] of the cpa code of professional responsibility and cc the state department of professional misconduct. Also let the cpa know that the client will hold him responsible for late filing and payment penalties.

[OldJack]

I doubt a CPA is required to give information on an account that is not in the CPA's name. Especially for an account that the "client" can easily access.

[kcjenkins]

Rule 501 is the applicable rule, and my reading of it is that he can ask for payment first.

01 Rule 501—Acts discreditable A member shall not commit an act discreditable to the profession.
[As adopted January 12, 1988.]

Interpretations under Rule 501—Acts Discreditable

.02 501-1—Response to requests by clients and former clients for records

Terminology

Client records prepared by the member are accounting or other records (for example, tax returns, general ledgers, subsidiary journals, and
supporting schedules such as detailed employee payroll records and depreciation schedules) that the member was engaged to prepare for
the client.

Interpretation

When a client or former client (client) makes a request for client-provided records, client records prepared by the member, or supporting records that are
in the custody or control of the member or the member's firm (member) that have not previously been provided to the client, the member should respond to
the client's request as follows:

• Client provided records in the member's custody or control should be returned to the client.
• Client records prepared by the member should be provided to the client, except that client records prepared by the member may be withheld if the preparation of such records is not complete or there are fees due the member for the engagement to prepare those records.

• Supporting records relating to a completed and issued work product should be provided to the client, except that such supporting records may be withheld if there are fees due to the member for the specific work product.