Internal Investigations: Retaining and Working with Forensic Accountants | Practical Law
A Practice Note discussing the issues outside counsel should consider when retaining and working with a forensic accountant (such as a certified public accountant or certified fraud examiner) during an internal investigation. Specifically, this Practice Note describes a forensic accountant's role in assisting counsel, describes the terms to include in the forensic accountant's retainer agreement or Kovel letter, explains how to preserve the attorney-client privilege and attorney work product doctrine protections when working with a forensic accountant, and identifies best practices when working with a forensic accountant.