Is the IPA allowed access to records covered by the attorney-client privilege?
The IPA is within the privilege and has access to any records that, in the auditor’s judgement, are necessary to complete the audit. If the recipient claims attorney-client privilege, to deny or to restrict the auditor access to documents and information, the IPA should notify the OIG immediately. IPAs are expected to follow the reporting requirements under generally accepted auditing standards (GAAS), e.g. scope limitation.
Related Questions
- I am an attorney. Do communications with clients already covered by the attorney-client privilege immunize me from complying with 201 CMR 17.00?
- Is the work product of Chisk Law Support covered by the attorney-client privilege and the attorney work product doctrine?
- Is the IPA allowed access to records covered by the attorney-client privilege?
