96) Like prosecutors, agencies frequently compel (or induce (97)) production of attorney-client privileged
material from regulated parties under investigation.
On the cloud computing front, counsel can advise its client to negotiate specific terms to protect privileged
discussions and other confidential information from third parties.
399, 407 (1998) (holding posthumous disclosures of attorney-client privileged
information would hinder full and frank communications); Upjohn Co.
Not only did opposing counsel refuse, but argued to the court that the inadvertent disclosure of one privileged
document served as a blanket waiver of the privilege for all privileged
However, Hackett warns that waiver is a "sleeper" issue that will come back to haunt people who don't recognize the consequences of turning over privileged
documents to auditors.
The common interest doctrine also has been recognized in the 3rd Restatement of the Law Governing Lawyers, [section] 76, which states, in part, "If two or more clients with a common interest in a litigated or nonlitigated matter are represented by separate lawyers and they agree to exchange information concerning the matter, a communication of any such client that otherwise qualifies as privileged
For federal proceedings communications between a client and a third party such as a CPA may be privileged
when an attorney retains that agent (see "Third-Party Privilege," page 65).
This privilege is related more directly to other privileges such as attorney-client, priest-penitent, and doctor-patient, in that the testimony of the witness is not barred, but rather, communications that were intended to be private are considered privileged
In other words, to become privileged
and thus undiscoverable, the client's statement must be made to an attorney in confidence for the purpose of seeking, securing, or providing legal assistance, and if the privilege is waived by a later statement or action, it will be lost.
communication allows clients to ask counselors to keep their communications and records of those communications confidential.
Accountants argue that without such privileged
confidentiality, clients might be reluctant to disclose information that tax practitioners must have to properly prepare their clients' tax returns.
Rhoades and Valadez (1996) introduce the concept of critical multiculturalism, which calls attention "to the role of education as a powerful force in situating student identities as privileged
or marginalized" (p.