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Accountant’s Working Papers – status of –
FREE by email request
Since the introduction of the money laundering regulations, a lot of interest has been shown in the level of confidentiality afforded to the accountant’s working papers. Sadly the accountant is at a disadvantage when compared with the lawyer with regard to the status of the working papers – particularly with regard to legal professional privilege and legal advice privilege. However, this discrimination between legally qualified lawyers and others may, in itself, give rise to protection under the Human Rights Act of 1988. This guide offers a thumbnail sketch of the issue
Free by email -