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Privilege Concerns Over Disclosures To Independent Auditors

Law360 (November 10, 2006, 12:00 AM EST) -- Since the enactment of Sarbanes-Oxley, tension has been increasing between auditors and their audit clients. This tension arises out of the independent auditor’s need for “sufficient competent evidential matter” on the one hand, and the desire of companies to guard the confidentiality of materials protected by the attorney-client privilege and work product doctrine on the other.

This issue has been affected recently by two developments. First, recent court decisions have caused greater uncertainty as to whether a company’s disclosure of privileged materials to its outside auditor...
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