This presentation examines the recent history of the attempts to apply work product privilege to members of the accounting profession, and reasons for the failure (and in rare instances, success). It will focus mainly on the attempts to protect tax accrual workpapers (TAPs), and the parallels between these workpapers, and the information required to be disclosed on Schedule UTP (standing for Uncertain Tax Position). It will discuss the various treatments of TAPs in the different federal districts, and the need for a single unifying standard.
|Presenter:||Alexander Theuman (Undergraduate Student)|
|Time:||9 am Session I|