On June 30, 2006, the Judicial Conference Advisory Committee on Evidence Rules approved proposed amendment 502(c) which provides for selective waiver of attorney client privilege
if the initial disclosure is made to "a federal, state, or local governmental agency during an investigation by that agency, and is limited to persons involved in the investigation.
On the other hand, Kovel recognizes that if a lawyer or the client retains an accountant because the client needs accounting or tax return preparation services, neither the accounting work nor any communications between the accountant and the lawyer or between the accountant and the taxpayer are subject to the attorney client privilege
I really thought we had explained to the jury about the regulations, about attorney client privilege
This article will discuss the framework in which attorney-client privilege extends to accountants and will suggest practical ways CPAs operating in a technological environment can avoid inadvertent disclosure of confidential information to preserve attorney client privilege
1983)(Because "the attorney client privilege
may serve as a mechanism to frustrate the investigative or fact-finding process, it creates an inherent tension with society's need for full and complete disclosure of all relevant evidence during implementation of the judicial process.
Wiederhorn waived his attorney client privilege
and his accountant-client privilege and provided to the government all available evidence regarding this matter.