Ted is a CPA in a large city who audited the financial statements of a firm that sold specialized computer equipment around the world. This was a complex audit, and Ted prepared numerous working papers in connection with the audit. Ted also had numerous conversations with client personnel in his efforts to understand the complex transactions and accounts. Ted’s client has recently become the subject of an investigation for numerous violations of law. at both the state and federal level.
Can Fred be called to testify, and can Fred’s work papers be subject to a subpoena?
