The Accountant-Client Privilege in Illinois

Illinois recognizes an accountant-client privilege.  Though limited, it allows accountants to shield certain documents and communications from disclosure in litigation.  Source of the Privilege The privilege is codified in Section 27 of the Illinois Public Accounting Act.  In relevant part, Section 27 establishes that a “licensed or registered CPA shall not be required by any …

On Duty: A Franchisor’s Duty to Protect

Author’s Note: This article is part of an occasional series on liability issues facing the private security industry.  Two previous articles in the series addressed negligence claims for failure to protect a plaintiff against third-party attacks, specifically, the duty element of those claims.  These articles analyzed the duty owed by security guard companies and property …

On Duty: Property Managers that Hire Private Security Guards

Author’s Note: This article is part of an occasional series on liability issues facing the private security industry.  The first article, On Duty: Private Security Companies and the Threshold Element of a Negligence Claim, was published on April 3, 2020.  Like the previous article, this one begins with a hypothetical: Picture a hypothetical company, which …