In a civil case for fraud, the plaintiff attempts to introduce a letter written by the defendant's former accountant to the defendant, stating, "I advised you against that transaction; it looked fraudulent." The defendant objects, claiming attorney-client privilege. How should the court rule?
- ASustain the objection, as the accountant was acting as an agent of the attorney.
- BSustain the objection, as communications with an accountant are always privileged if related to financial advice.
- COverrule the objection, as the letter is from an accountant, not an attorney, and therefore not covered by attorney-client privilege.
- DOverrule the objection, as the letter is a party-opponent admission.
Show answer & explanationAnswer & explanation
Correct answer: C. Overrule the objection, as the letter is from an accountant, not an attorney, and therefore not covered by attorney-client privilege.
The attorney-client privilege protects confidential communications between a client and their attorney (or their agents) for the purpose of seeking or rendering legal advice. Communications with an accountant, in their capacity as an accountant, are generally not privileged on their own. Unless the accountant was acting as an agent of an attorney in rendering legal advice, the privilege does not apply.
Why the other options are wrong
- A. There is no information in the scenario to suggest the accountant was acting as an agent of an attorney. One cannot simply claim privilege for an accountant's advice without that specific relationship.
- B. Accountant-client privilege is not recognized under federal common law, and is only recognized in some states. It is distinct from attorney-client privilege.
- D. While it might be a party-opponent admission, the objection specifically raises attorney-client privilege. The court must first rule on the privilege claim before considering other admissibility rules.
Attorney-Client Privilege Scope
Protects confidential communications between a client and their attorney (or agents of the attorney) made for the purpose of seeking or rendering legal advice.
- Applies to communications, not underlying facts.
- Confidentiality is key; privilege can be waived if not maintained.
- Extends to agents of the attorney (e.g., investigators, paralegals) if assisting in legal advice.
Memory trick: Attorney-Client: 'C.L.I.E.N.T.S.' Confidential Legal Information for Every New Transaction, Secretly!