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For example, if the practitioner provides business or accounting advice rather than legal advice attorney–client privilege might not be established. Under federal tax law in the United States, for communications on or after July 22, 1998, there is a limited federally authorized accountant–client privilege that may apply to certain ...
The duty is sourced from a combination of contract law and equity arising from the distinctive relationship between lawyer and client. The solicitor or attorney is an agent of the client under the law of agency. In contract, the duty arises from terms contained in the retainer agreement. Complementarily, equity prohibits unauthorised use or ...
Certain kinds of performance, therefore, cannot be assigned, because they create a unique relationship between the parties to the contract. For example, the assignment of a legal malpractice claim is void since an assignee would be a stranger to the attorney-client relationship, who was owed no duty by the attorney and would imperil the ...
Attorney–client privilege is a legal concept that protects communications between a client and his or her attorney and keeps the communications confidential in both civil and criminal cases. The privilege encourages open and honest communication between clients and attorneys.
A few jurisdictions have made this traditionally discretionary duty mandatory. For example, see the New Jersey and Virginia Rules of Professional Conduct, Rule 1.6. In some jurisdictions, the lawyer must try to convince the client to conform his or her conduct to the boundaries of the law before disclosing any otherwise confidential information.
For example, in 1986, the Court in Nix v. Whiteside cited several of the Rules to support the general proposition that an attorney must not assist a client in "conduct that the lawyer knows to be illegal or fraudulent ," and furthermore must take steps to prevent clients from offering false testimony to a court.