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Although this privilege was dropped from the common law and was no originally part of the federal statutes, this privilege is only limited by mandated reporting laws, which state that a number of professionals, including police officer, clergy, teachers and attorneys, must report suspected child abuse cases to the authorities...
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All 50 states have laws protecting these privileges, and the federal laws followed in suit in 1981 in the federal rules of evidence, after which some of the states changed their laws to be more in line with the federal guidelines. Different states interpret this privilege differently, the main differences being who can be considered a clergyman and what types of communications are subject to privilege...
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Accountant-client privilege
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