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> Or, alternately, they can ask you to reveal it if they promise not to
> prosecute you for it. So they can ask the accountant to disclose the
> password to the accounting files and promise not to prosecute the
> accountant, but then use the information to prosecute the boss, for
> example.
Even in this case they are cutting a deal. Under no circumstances are you
compelled to provide information that could incriminate yourself. They may
promise not to prosecute but your ultimate dicision to waive your fifth
amendment rights depends on whether or not you believe they have evidence to
convict you.
However, if you give a statement under oath and they can prove that
statement is false they can get you for purjury. Also, any statement you
give can be used in court to prosecute you even if you are guilty of
nothing. That is why if they ask you for the password and you say nothing
they will have no evidence to prosecute. If they ask for the password and
you say you don't know what it is and they can prove you knew what it is,
they can use that in court as evidence of guilt.
I think this guy does a great job of explaining the fifth amenment
http://video.google.com/videoplay?docid=-4097602514885833865
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