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Appendix A — Glossary of Selected Terms fn 1
accountant-client privilege. The protection afforded to a client from an accountant's unauthorized
disclosure of materials submitted to or prepared by the accountant.
admissibility. The quality or state of being allowed to be entered into evidence in a hearing, trial, or
other legal proceeding.
affidavits. A voluntary declaration of facts written down and sworn to by the declarant before an of-
ficer authorized to administer oaths, such as a notary public.
allegation. A party's formal statement of factual matter as being true or provable, without its having
yet been proved.
answer. A procedure for settling a dispute by means other than litigation, such as arbitration or me-
diation.
answer. A defendant's first pleading that addresses the merits of the case, usually by denying the
plaintiff's allegations.
appeal. A proceeding undertaken to have a decision reconsidered by a higher authority, especially,
the submission of a lower court's or agency's decision to a higher court for review and possible
reversal.
arbitrator. A neutral person who resolves disputes between parties, especially by means of formal
arbitration. Arbitration is a method of dispute resolution involving one or more neutral third par-
ties who are usually agreed to by the disputing parties and whose decision is binding.
attorney-client privilege. The attorney's client's right to refuse to disclose and to prevent any other
person from disclosing confidential communications between the client and the attorney.
attorney work-product privilege or work-product rule. Qualified immunity of an attorney's work
product from discovery or other compelled disclosure. See Federal Rules of Civil Procedure,
Rule 26(b)(3).
bench trial. A trial before a judge without a jury.
bifurcated (trial). A trial divided into two stages, such as for liability and damages.
brief. A written statement setting out the legal contentions of a party litigation, especially on appeal;
a document prepared by an attorney as the basis for arguing a case, consisting of legal and factu-
al arguments and the authorities in support of them.
fn 1 Unless otherwise noted, all definitions adapted from Black’s Law Dictionary , 3rd pocket edition, ed. Bryan A. Garner,
(St. Paul: West Group, 2006).
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