Accountants, Attorney-Client Privilege, and the Kovel Rule: Waiver Through Inadvertent Disclosure Via Electronic Communication

68 Pages Posted: 15 Aug 2004

See all articles by Carl Pacini

Carl Pacini

Florida Gulf Coast University - Department of Accounting, Finance & Business Law

Pamella A. Seay

Florida Gulf Coast University

Raymond Placid

Florida Gulf Coast University

Abstract

Under certain circumstances, a lawyer may shield a non-testifying accountant or other business expert under the Kovel rule. This rule extends the attorney-client privilege to accountant-client communications and to work product when the accountant is hired to help in rendering legal services. The party claiming the privilege bears the burden of proving the existence of the factors required to sustain it. Various protective measures reviewed in this article are vital to preserve the extension of the privilege to accountants and other business experts.

Keywords: Attorney Client Privilege, Ethics, Electronic, Communications, Delaware, Journal, Corporate, Law

Suggested Citation

Pacini, Carl and Seay, Pamella A. and Placid, Raymond, Accountants, Attorney-Client Privilege, and the Kovel Rule: Waiver Through Inadvertent Disclosure Via Electronic Communication. Delaware Journal of Corporate Law, Vol. 28, No. 3, 2003. Available at SSRN: https://ssrn.com/abstract=576182

Carl Pacini (Contact Author)

Florida Gulf Coast University - Department of Accounting, Finance & Business Law ( email )

Ft. Myers, FL 33965-6565
United States
239-590-7344 (Phone)

Pamella A. Seay

Florida Gulf Coast University ( email )

Ft. Myers, FL 33965-6565
United States

Raymond Placid

Florida Gulf Coast University ( email )

Ft. Myers, FL 33965-6565
United States

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