Accountant Client Privilege in Maryland Accountant Client Privilege Law in Maryland: In an important case for Maryland businesses, accountants and lawyers, the Maryland Court of Appeals on Friday July 27, 2007, Court held that there is no exception to the Maryland Accountant-Client Privilege, Maryland Code Courts & Judicial Proceedings Article Section 9-110 in cases involving alleged fraudulent conveyances. BAA, PLC v. Acacia Mutual Life Insurance Company, ___ A.2d ___ (Md. July 27, 2007). A copy of the opinion can be found at the Maryland Judiciary Website HERE. In so deciding, the Court of Appeals specifically overruled a long-standing Court of Special Appeals opinion, Dixon v. Bennett, 72 Md.App. 620, 531 A.2d 1318 (1987), cert. denied, 311 Md. 557, 536 A.2d 664 (1988).