Legal professional privilege has long been recognised as a ‘fundamental human right’, which exists to ensure that individuals (and companies) can confidentially access legal services. However, whether privilege applies is not always clear. Hotly contested disputes can end up before the courts with the decisions in these cases creating a changing legal landscape and considerable uncertainty as to the scope of this fundamental legal protection.

Two recent decisions, the Court of Appeal in Serious Fraud Office (SFO) v Eurasian Natural Resources Corporation (ENRC) [2018] EWCA Civ.2006, and the High Court in the Financial Reporting Council (FRC) v Sports Direct International plc [2018] EWHC 2284 (Ch), further complicate the position for auditors and audit clients.