Attorney-Client Privilege (Legal Professional Privilege)
Definition
A legal protection that prevents compelled disclosure of confidential communications between a lawyer and their client. In forensic audit engagements structured as legal matters, the audit work product may attract privilege. The scope and conditions vary by jurisdiction.
- Also known as
- Legal professional privilege
- Protects
- Confidential lawyer-client communications
- Relevant context
- Forensic audits structured as legal matters
- Scope
- Varies by jurisdiction
Common questions
Why would an organisation deliberately structure a forensic audit as a legal matter?+
Routing the engagement through outside or in-house counsel, who then retains the forensic team, can bring the resulting work product and communications within privilege, reducing the risk that sensitive investigation findings become discoverable by opposing parties or regulators later.
Does labelling a report privileged automatically make it so?+
No. Courts examine the substance of the engagement, including who directed the work and for what purpose, not just how it was labelled. A report created mainly for business or compliance purposes, then stamped privileged after the fact, can still be found discoverable.
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