• DC Circuit Upholds Application of Attorney Work Product Doctrine to Information Disclosed to Auditors
  • July 15, 2010 | Authors: Michael R. Levy; Samuel M. Maruca; Reeves C. Westbrook
  • Law Firm: Covington & Burling LLP - Washington Office
  • Yesterday the DC Circuit issued an important decision affirming the applicability of the attorney work product doctrine to information disclosed by a company to its independent auditor. See United States v. Deloitte LLP, No. 09-5171 (D.C. Cir. June 29, 2010). The DC Circuit distinguished United States v. Textron Inc., 577 F.3d 21 (1st Cir. 2009) (en banc), and questioned the standard applied in that case. Further, the court rejected the government’s claim that disclosure to an auditor of attorney work product constitutes a waiver.