Ohio

Ohio General Assembly to Consider Accountant-Client Privilege

By Cleveland Law Library

A new bill (SB 371) that has been introduced in the Ohio Senate would create an accountant-client testimonial privilege. This privilege would be added as an amendment to O.R.C. sec. 2317.02, which already contains several privileges for attorney-client communications, physician/dentist-patient communications, cleric-penitent communications, husband-wife communications during marriage, and others. Like the other privileges, the proposed accountant-client privilege could be waived if the client voluntarily testifies or by the express consent of the client or the client's spouse, executor, or administrator after the client's death. Interestingly, the proposed amendment idicates that it does not purport to create a privilede in working papers or work product and is to be construed, interpreted and applied analogous to the attorney-client privilege.

Full post as published by Cleveland Law Library Weblog on November 05, 2008 (boomark / email).