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Inside Internal Controls

News and discussion on implementing risk management

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regulatory body privilege

Are documents prepared by a regulatory body privileged? The Court of Appeal says: it depends…

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.


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