Multistate Professional Responsibility Examination (MPRE)Different Roles of a LawyerMedium
A lawyer is retained by a corporation to prepare an opinion letter for the corporation's independent auditors, assessing the likelihood of an unfavorable outcome in a pending litigation. The opinion letter will be used by the auditors to determine the appropriate financial reserves to set aside for the litigation. The lawyer understands that the auditors will rely on this assessment, and the report will become part of the corporation's public financial statements. What is the lawyer primarily acting as in this situation?
- AAn evaluator
- BAn intermediary
- CAn advocate
- DAn advisor
Show answer & explanationAnswer & explanation
Correct answer: A. An evaluator
The lawyer is acting as an evaluator because they are providing an assessment of a client's legal situation for the benefit of a third party (the auditors), who will rely on that assessment.
Why the other options are wrong
- B. There are no multiple clients with common interests seeking a mutual agreement.
- C. The lawyer is not zealously representing the corporation in the litigation, but assessing it for a third party.
- D. While advice is given, its primary purpose is for a third-party's reliance, not solely for the client's internal decision-making.
Lawyer as Evaluator
A lawyer acts as an evaluator when providing an assessment of a client's affairs for the use of a third party, such as auditors or prospective purchasers.
- Requires client's informed consent.
- Must be compatible with other client relationships.
- Disclosure of information is impliedly authorized for the evaluation's purpose.
Memory trick: Evaluate the facts, for others to see, a lawyer's report, for clarity.