Are Auditor Work-Papers Discoverable? The D.C. Circuit Joins the Fray

In the United States, the “work-product” doctrine ensures that attorneys can effectively prepare for litigation and trial by protecting their notes, preparatory materials, and internal analyses from discovery. The Supreme Court recognized long-ago that giving opposing counsel access to such work product would cause serious problems:

[M]uch of what is now put down in writing would remain unwritten. An attorney?s thoughts, heretofore inviolate, would not be his own. Inefficiency, unfairness and sharp practices would inevitably develop in the giving of legal advice and in the preparation of cases for trial. The effect on the legal profession would be demoralizing. And the interests of the client and the cause of justice would be poorly served.

Hickman v. Taylor, 329 U.S. 495, 511 (1947). At the federal level, the work-product doctrine was subsequently partially codified in Federal Rule of Civil Procedure 26(b)(3), which states that, ordinarily, “a party may not discover documents and tangible things that are prepared in anticipation of litigation” by the opposing party or its representative.

Please see full article below for more information.

LOADING PDF: If there are any problems, click here to download the file.

Written by:

Published In:

Tax

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

© Quinn Emanuel Urquhart & Sullivan, LLP | Attorney Advertising

Don't miss a thing! Build a custom news brief:

Read fresh new writing on compliance, cybersecurity, Dodd-Frank, whistleblowers, social media, hiring & firing, patent reform, the NLRB, Obamacare, the SEC…

…or whatever matters the most to you. Follow authors, firms, and topics on JD Supra.

Create your news brief now - it's free and easy »

CONNECT

Reporters on Deadline

All the intelligence you need, in one easy email:

Great! Your first step to building an email digest of JD Supra authors and topics. Log in with LinkedIn so we can start sending your digest...

Sign up for your custom alerts now, using LinkedIn ›

* With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name.
×
Loading...
×
×