Audits Attorney-Client Privilege

News & Analysis as of

Applying The "Common Legal Interest" Privilege In The Context Of A Financial Transaction

Sophisticated and complex commercial litigation and criminal investigations often involve many participants and their lawyers. In these cases, it is often beneficial for the lawyers to share confidential information pursuant...more

Second Circuit Upholds Common-Interest Privilege for Borrower’s Sharing of Legal Advice with Consortium of Lenders

The Second Circuit held last week that a borrower did not waive the attorney-client privilege by providing documents to a consortium of lender banks that shared a common legal interest with the borrower in the tax treatment...more

Focus on Tax Controversy and Litigation - United States Tax Court Invalidated Treasury Regulation § 1.482-7(d)(2)

In addition to the discussion of the Tax Court’s decision in Altera, this month’s issue features articles regarding Notice 2015-47 “Basket Options” and Notice 2015-48 “Basket Contracts”, the Federal Circuit Court of Appeals...more

Internal Investigations: The Three C’s – Confidence. Credibility. Cost.


Court Condemns Law Firm's Privilege Claim as "Subterfuge": Part II

Last week's Privilege Point described an outside regulatory compliance consultant's work for a company which worried about its non-compliant billing practices and about possible litigation, that consultant's later agreement...more

Government Contracts Quarterly Update - July 2014

The Government Contracts Quarterly Update is published by BakerHostetler’s Government Contracts Practice team to inform our clients and friends of the latest developments in federal government contracting. Topics will...more

Compliance Audit Information May Not Be Attorney Client Privileged

Attorneys routinely advise clients conducting audits and investigations that the audit or investigation should be conducted by outside counsel in order to establish attorney client privilege. ...more

Legislative Update: New Texas Laws Affecting the Environment or Environmental Regulation

This Texas legislative session brought several notable environment- and energy-related changes. The major standouts are culled and summarized in this Pillsbury Legislative Update....more

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

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