Disclosure of documents
April 1, 2015 Occasional Contributors Accounting Systems and Controls, Budgeting and Auditing, Business and Legal Issues, Corporate Administration, Finance and Accounting, Financial Compliance / Planning / Management, Income Tax Planning / Tax Schedules / Remittances, IT, Privacy and Security, Leadership and Management, Privacy Compliance and Management, Records Management and Retention
The Court of Appeal for Ontario recently commented on the application of case-by-case privilege to documents created by the Institute of Chartered Accountants of Ontario through its investigative process. In particular, the decision in Philip Services Corp. v Deloitte & Touche demonstrates that such documents may be disclosed in civil proceedings in the absence of clear assurances of confidentiality.
assurances of confidentiality, case-by-case privilege, class action, disciplinary proceedings, Disclosure of documents, element of the Wigmore criteria, in the public interest, Institute of Chartered Accountants of Ontario, negligently audited financial statements, professional misconduct, regulatory body privilege, settlement agreement
