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Attorney–client privilege or lawyer–client privilege is the common law doctrine of legal professional privilege in the United States. Attorney–client privilege is "[a] client's right to refuse to disclose and to prevent any other person from disclosing confidential communications between the client and the attorney."
1.7-1.11: Conflicts of Interest, including restrictions on attorneys arising from current clients, [9] [10] former clients, [11] prior work as a government employee or judge, [12] [13] and association with law firms. [14] 2 Counselor 2.1: Attorney's role as a candid advisor on topics within and outside of the law. [15] 3 Advocate
An attorney also may not report misconduct by another attorney who is the client of the first. If Smith has hired Jones to represent Smith in a legal matter, and Smith confides in Jones during the course of that representation that Smith has stolen money from clients, bribed judges, or otherwise violated the rules of professional conduct, Jones ...
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 ...
Lawyers cannot be compelled to disclose certain lawyer-client communications due to the attorney–client privilege. [5] "Privileged" information includes communications where a client seeks legal advice or services. [5] Attorney–client privilege is not an ethical obligation, but rather a procedural rule. [5]
In common law jurisdictions and some civil law jurisdictions, legal professional privilege protects all communications between a professional legal adviser (a solicitor, barrister or attorney) and his or her clients from being disclosed without the permission of the client. The privilege is that of the client and not that of the lawyer.
Legal advice is the application of abstract principles of law to the concrete facts of the client's case to advise the client about what they should do next. In some jurisdictions, only a properly licensed lawyer may provide legal advice to clients for good consideration , even if no lawsuit is contemplated or is in progress.
CPAs have an obligation to their clients to exercise due professional care. With an engagement letter, it provides the client and other third parties with rights of recovery. Therefore, if the CPAs are not performing within the agreement set forth in the contract this will be considered a breach of contract.