General rule of privilege. A client has a privilege to refuse to disclose, and to prevent any other person from disclosing, confidential communications:
1. Between himself or his representative and his accountant or his accountant’s representative.
2. Between his accountant and the accountant’s representative.
3. Made for the purpose of facilitating the rendition of professional accounting services to the client, by him or his accountant to an accountant representing another in a matter of common interest.
Last modified: February 26, 2006