The article discusses the court case United States v. Deloitte & Touch, where in the current status of the work-product doctrine that has been applied to audit workpapers are provided. It informs about the decision taken by the U.S. Court of Appeals for District of Columbia corresponding to the policy and legal arguments for and against the discoverability of audit workpapers. It also provides a sound legal framework for understanding case law and statute.
Christopher R. Wray,
On the Road Again: The D.C. Circuit Reinvigorates the Work-Product Doctrine in United States v. Deloitte & Touche,
Notre Dame L. Rev.
Available at: http://scholarship.law.nd.edu/ndlr/vol87/iss4/10