Attorney-client privilege
Definition
A legal protection shielding confidential communications between an attorney and their client from compelled disclosure in litigation. A forensic accountant retained by counsel as an agent typically shares in this protection, but only for communications made in the context of legal advice.
Related terms
- Engagement letter
- A written contract between the forensic accountant and the retaining party that defines the scope, deliverables, fee arrangement, confidentiality terms, and the...
- Independence
- The absence of any financial, personal, or advocacy relationship that would impair, or appear to impair, an expert's objectivity. Courts assess both...
- Litigation hold
- A formal instruction suspending the routine destruction of documents, electronic records, and other potentially relevant material. Failure to issue one promptly when...
- Scope creep
- The gradual expansion of an engagement beyond its original boundaries, often without a corresponding adjustment to the fee, timeline, or privilege structure....
- Work-product doctrine
- A rule protecting materials prepared by or for an attorney in anticipation of litigation. It is broader than attorney-client privilege and covers...
Explained in
- The Forensic Accounting EngagementA legal protection shielding confidential communications between an attorney and their client from compelled disclosure in litigation. A forensic accountant re...