Which of the following is considered a privileged relationship?

A privileged relationship typically refers to a legal relationship where confidentiality is maintained, and the parties involved can share sensitive information without fear of disclosure. In this context, the accountant-client relationship is considered privileged because it allows clients to communicate financial and personal information freely, knowing that their accountant is legally bound to keep that information confidential. This privilege is established to encourage full and frank disclosure, which is essential for the accountant to provide sound advice and services.

In this scenario, the other relationships—employer-employee, teacher-student, and landlord-tenant—do not inherently provide the same level of legal protection regarding confidentiality. While there may be certain expectations of privacy or confidentiality in these relationships, they do not typically establish a legal privilege that protects communications in the same way the accountant-client relationship does. This distinction underscores why the accountant-client relationship stands out as being privileged.