The Accounting Policy & Practice Report ® provides financial accounting policy makers, advisors, and practitioners with the latest news, expert insights, and guidance on emerging, evolving,...
The U.S. Court of Appeals for the District of Columbia Circuit recently found in United States v. Deloitte LLP that documents related to a company's tax accrual work papers that were prepared by or maintained by the company's independent auditor are protected from Internal Revenue Service discovery by the work product doctrine.
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