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Understanding and Avoiding Hazards: Information Technology Risk and the Client-CPA-Attorney Privilege
Jack Seward,
Jack Seward & Associates
Alan Reinstein, Wayne State University
ABSTRACT. CPAs serving as experts for attorneys and their clients expect to maintain privileged information in many of their communications. Unfortunately, advances in modern technology can threaten this privilege and allow unscrupulous attorneys, their agents and others to gain unauthorized access to such information. For example, clients merely sending attorney-client privileged information to CPAs also involved in the same legal matters often break such legal safeguards, making such information discoverable in depositions and trials. The purpose of this paper is to discuss these issues and to present solutions to minimize avoidance of the privilege and unwarranted intrusion into the CPA’s strategies and electronic information. We also discuss the history of the concepts involved and of implications of this issue relating to the Sarbanes-Oxley Act of 2002.
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