The Kovel Doctrine: Issues And The Perils Of Discovery
Main Article Content
Keywords
Kovel Doctrine, Work Product, Waiver, IRS, AICPA Rule 301, Hatfield, Comcast
Abstract
To what extent are accountant work product and communications subject to discovery? Defining the parameters of this decision has significant stakes for both accountants and their clientele. This article seeks to examine an aspect of this issue by focusing on certain issues and cases concerning what has come to be known as the Kovel doctrine. Where this doctrine is applicable it can help protect certain communications and work product from disclosure. Where assertion of the doctrine fails there is an increased vulnerability to discovery, further litigation and risk to finances and reputation.
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