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The agenda covers pressure on auditors to detect corporate fraud, how misleading statements to auditors are treated, and enhanced attorney responsibilities under SOX, including SOX §307 reporting triggers, supervisory/subordinate duties, and sanctions. It also explains attorney-client privilege and work product doctrine in corporate contexts, waiver scope, and common exceptions. The program further includes attorney letters to auditors and related auditing standards.",{"@graph":63,"@context":119},[64,80,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/dealing-with-accountants-27th-annual-corporate-counsel-institute-march-31-2005/278872/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/dealing-with-accountants-27th-annual-corporate-counsel-institute-march-31-2005/278872.png","ImageObject",442,249,{"name":88,"@type":89},"Chumphorn","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-30","2026-09-15",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",13,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"What SOX §307 attorney responsibilities are covered in this program?","Question",{"text":109,"@type":110},"The program addresses enhanced attorney responsibilities under SOX §307, including who is covered, what evidence triggers a reporting duty, and how duties apply to supervisory and subordinate attorneys.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"How does the document handle attorney-client privilege and work product in corporate contexts?",{"text":114,"@type":110},"It provides an overview of attorney-client privilege and the work product doctrine, including waiver principles, exceptions, and treatment of privileged versus generally unprivileged items during corporate matters.",{"name":116,"@type":107,"acceptedAnswer":117},"What is included under “Attorney Letters to Auditors”?",{"text":118,"@type":110},"The agenda includes specific discussion of attorney letters to auditors and references related auditing standards such as SFAS 5, SAS 12, and an ABA statement.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},278872,1790060954,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":136,"language":137,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":138,"faqs":139,"seo_title":140,"seo_description":61,"update_tm":141,"read_time":42},2336475401981,"https://ap-avatar.wpscdn.com/avatar/22000c94efd8d5204d?x-image-process=image/resize,m_fixed,w_180,h_180&k=1786935347598174694","DEALING WITH ACCOUNTANTS  \nBy  \nBYRON F. EGAN Jackson Walker L.L.P.  \n901 Main Street, Suite 6000 Dallas, Texas 75202-3797  \nJAMES D. GOLDSMITH Associate General Counsel KPMG LLP  \n757 Third Ave, 11 Floor New York, New York 10017  \nCHARLES R. LOTTER Former Executive Vice President, Secretary and General Counsel  \nJ.C. Penney Corp., Inc. 6501 Legacy Drive  \nPlano, TX 75024  \n27TH ANNUAL CORPORATE COUNSEL INSTITUTE  \nHOUSTON, TEXAS–MARCH 31, 2005  \nDALLAS, TEXAS–APRIL 21, 2005  \nSPONSORED BY THE UNIVERSITY OF TEXAS SCHOOL OF LAW AND THE CORPORATE COUNSEL SECTION OF THE STATE BAR OF TEXAS  \nCopyright© 2005 by Byron F. Egan, James D. Goldsmith and Charles R. Lotter. All rights reserved.  \nTABLE OF CONTENTS  \nI. PRESSURE ON AUDITORS TO DETECT CORPORATE FRAUD................................3  \nGAAS...................................................................................................................................3  \nSection 10A..........................................................................................................................5  \nSEC Enforcement Actions ...................................................................................................7  \nPCAOB ................................................................................................................................8  \nII. MISLEADING STATEMENTS TO AUDITORS ............................................................10  \nIII. ENHANCED ATTORNEY RESPONSIBILITIES UNDER SOX ...................................14  \nSOX §307........................................................................................................................... 14  \nRelationship to State Disciplinary Rules ...........................................................................15  \nAttorneys Covered ............................................................................................................. 15  \nWho is the Client?.............................................................................................................. 16  \nWhat Evidence Triggers Reporting Duty?.........................................................................16  \nDuty to Report Evidence of a Material Violation ..............................................................18  \nAlternative Reporting Procedures For An Issuer That Has Established A QLCC ............21  \nIssuer Confidences .............................................................................................................21  \nResponsibilities of Supervisory Attorneys.........................................................................22  \nResponsibilities of a Subordinate Attorney .......................................................................23  \nSanctions and Discipline ....................................................................................................23  \nNo SOX §307 Private Right of Action ..............................................................................23  \nNo SOX §307 Private Right of Action ..............................................................................23  \nEnron Civil Liability Fallout..............................................................................................23  \nAttorney-Client/Work Product Privilege ...........................................................................25  \nDifferences From Proposed Rules .....................................................................................25  \nIV. ATTORNEY-CLIENT PRIVILEGE AND THE WORK PRODUCT DOCTRINE IN THE CORPORATE CONTEXT .......................................................................................27  \nIntroduction ........................................................................................................................27  \nAttorney-Client Privilege ...................................................................................................27  \nOverview .........................................................","cbCainC2VivGqYQn","https://ap.wps.com/l/cbCainC2VivGqYQn","pdf",428903,86,"English","# Table of Contents\n## Pressure on Auditors to Detect Corporate Fraud\n## Misleading Statements to Auditors\n## Enhanced Attorney Responsibilities Under SOX\n## Attorney-Client Privilege and the Work Product Doctrine in the Corporate Context\n## Attorney Letters to Auditors","[{\"question\":\"What SOX §307 attorney responsibilities are covered in this program?\",\"answer\":\"The program addresses enhanced attorney responsibilities under SOX §307, including who is covered, what evidence triggers a reporting duty, and how duties apply to supervisory and subordinate attorneys.\"},{\"question\":\"How does the document handle attorney-client privilege and work product in corporate contexts?\",\"answer\":\"It provides an overview of attorney-client privilege and the work product doctrine, including waiver principles, exceptions, and treatment of privileged versus generally unprivileged items during corporate matters.\"},{\"question\":\"What is included under “Attorney Letters to Auditors”?\",\"answer\":\"The agenda includes specific discussion of attorney letters to auditors and references related auditing standards such as SFAS 5, SAS 12, and an ABA statement.\"}]","Dealing with Accountants - 27th Annual Corporate Counsel Institute - March 31, 2005 | PDF",1789513385]