Something’s Gotta Give: Navigating Auditor Inquiries in Investigations (Part Two of Two)

Auditors’ desire for documents relating to an internal investigation and lawyers’ desire to avoid waiver of attorney-client privilege and work product protection may conflict, and companies may find themselves in the middle of that struggle. The tension between the parties is understandable, but at some point, something must give. In the second part of this article series, William Semins, Brian Saulnier and Travis Gery, attorneys at K&L Gates, look at how the uncertain case law underscores the risk of waiver of the privilege and offer seven steps to help lawyers guard against that waiver. The first part explored the context of auditors’ inquiries and the governing standards for lawyers and auditors. See “Preserving Privilege in Audits and Internal Investigations” (Jun. 3, 2020).

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