The Court of Appeal for Ontario recently commented on the application of case-by-case privilege to documents created by the Institute of Chartered Accountants of Ontario through its investigative process. In particular, the decision in Philip Services Corp. v Deloitte & Touche demonstrates that such documents may be disclosed in civil proceedings in the absence of clear assurances of confidentiality.
Jeffrey D. Sherman is the lead author of all four volumes of First Reference's Internal Controls Library: Finance and Accounting PolicyPro (including Operations and Marketing PolicyPro), Information Technology PolicyPro and Not-for-Profit PolicyPro. While we knew our internal control publications were in good hands before, we don't mind saying we're especially proud to have Jeffrey's name on them now.
Established in 1995, First Reference is the leading publisher of up to date, practical and authoritative HR compliance and policy databases that are essential to ensure organizations meet their due diligence and duty of care requirements.