ABSTRACT

If you are an attorney, the subject of this chapter is nothing new to you. You will already have a working knowledge of the attorney-client prvilege and the work product doctrine. However, these concepts are more or less foreign to the accounting profession and, to work effectively, your expert needs to have some exposure to these rules. This is by no means an exhaustive treatment of the subject, but this chapter will provide the attorney with a brief “refresher” course on the basics of the privilege and the doctrine, and focus on the issues that may arise as you prepare the case with your accounting expert. The attorney should be ready and willing to help the expert by sharing this information with him if he does not already have it or needs to refresh his memory. You should also be ready to help your expert by explaining or expanding upon the information presented in this chapter as needed.