In Connection with a Lawsuit, a Third Party Attempts to Gain

Multiple Choice

In connection with a lawsuit, a third party attempts to gain access to the auditor's working papers. The client's defense of privileged communication will be successful only to the extent it is protected by the

A) Auditor's acquiescence in use of this defense.
B) Common law.
C) AICPA Code of Professional Conduct.
D) State law.