Audits › Attorney-Client Privilege

Use of Forensic Accounting to Avoid a Compliance Meltdown

On this date in 1979, the worst accident in the history of the US nuclear power industry began when a pressure valve in the Unit-2 reactor at Three Mile Island fails to close. Cooling water, contaminated with radiation,...more

It Is Easy to Lose the Privilege Protecting Audit Documents

In a recent case, documents related to an audit which was described in internal correspondence as being done to assess general compliance were not privileged in later civil litigation since the Court found: (1) the audit was...more

Conducting an Effective Internal Wage and Hour Audit

In our last post we discussed the preliminary considerations an employer should take into account before conducting a wage and hour audit. Once the preliminary considerations have been addressed, it generally is advisable to...more

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...more