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 requirement that an expert's opinion is formed solely on the evidence and the expert's own professional judgment, free from pressure from...
- 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 unintended expansion of a penetration test beyond the agreed boundaries, either because testers follow a vulnerability chain into an out-of-scope system...
- 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...