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Privileges (FRE 501 and 502)






         • Attorney-client


            – Most important privilege for forensic practitioners
            – Landmark decision U.S. v. Kovel extended the attorney-client privilege to communications between
                a client and an accountant hired by an attorney to assist in providing legal services

         • Marital


         • Physician-patient

         • Psychotherapist-patient


         • Priest-penitent


         • Against self-incrimination

         • Law enforcement




         8 8  © 2019 Association of International Certified Professional Accountants. All rights reserved.
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