Comment by seanhunter

24 days ago

And they do. But if they want to compel your accountant to provide evidence (say) they use a subpoena. So if they want to compel Microsoft to provide evidence they should use a subpoena.

A technical difference being that your key/password is not itself "evidence" of anything. A practical difference being that the relationship is more akin to that of a landlord rather than an accountant.