id	sid	tid	token	lemma	pos
inlawrev-21527	1	1	toeing	toe	VERB
inlawrev-21527	1	2	the	the	DET
inlawrev-21527	1	3	line	line	NOUN
inlawrev-21527	1	4	:	:	PUNCT
inlawrev-21527	1	5	the	the	DET
inlawrev-21527	1	6	delicate	delicate	ADJ
inlawrev-21527	1	7	balance	balance	NOUN
inlawrev-21527	1	8	attorneys	attorney	NOUN
inlawrev-21527	1	9	must	must	AUX
inlawrev-21527	1	10	maintain	maintain	VERB
inlawrev-21527	1	11	w	w	ADP
inlawrev-21527	1	12	hen	hen	NOUN
inlawrev-21527	1	13	responding	respond	VERB
inlawrev-21527	1	14	to	to	ADP
inlawrev-21527	1	15	auditor	auditor	NOUN
inlawrev-21527	1	16	inquiry	inquiry	NOUN
inlawrev-21527	1	17	request	request	NOUN
inlawrev-21527	1	18	letters	letter	NOUN
inlawrev-21527	1	19	r.	r.	VERB
inlawrev-21527	1	20	a	a	DET
inlawrev-21527	1	21	lexander	lexander	PROPN
inlawrev-21527	1	22	sw	sw	PROPN
inlawrev-21527	1	23	ider	ider	PROPN
inlawrev-21527	1	24	*	*	PUNCT
inlawrev-21527	1	25	introduction	introduction	NOUN
inlawrev-21527	1	26	the	the	DET
inlawrev-21527	1	27	securities	securities	PROPN
inlawrev-21527	1	28	and	and	CCONJ
inlawrev-21527	1	29	exchange	exchange	PROPN
inlawrev-21527	1	30	commission	commission	PROPN
inlawrev-21527	1	31	(	(	PUNCT
inlawrev-21527	1	32	“	"	PUNCT
inlawrev-21527	1	33	sec	sec	PROPN
inlawrev-21527	1	34	”	"	PUNCT
inlawrev-21527	1	35	)	)	PUNCT
inlawrev-21527	1	36	requires	require	VERB
inlawrev-21527	1	37	all	all	DET
inlawrev-21527	1	38	publicly	publicly	ADV
inlawrev-21527	1	39	traded	trade	VERB
inlawrev-21527	1	40	companies	company	NOUN
inlawrev-21527	1	41	to	to	PART
inlawrev-21527	1	42	file	file	VERB
inlawrev-21527	1	43	quarterly	quarterly	ADJ
inlawrev-21527	1	44	and	and	CCONJ
inlawrev-21527	1	45	annual	annual	ADJ
inlawrev-21527	1	46	financial	financial	ADJ
inlawrev-21527	1	47	statements	statement	NOUN
inlawrev-21527	1	48	with	with	ADP
inlawrev-21527	1	49	the	the	DET
inlawrev-21527	1	50	sec.1	sec.1	NOUN
inlawrev-21527	1	51	before	before	ADP
inlawrev-21527	1	52	filing	file	VERB
inlawrev-21527	1	53	these	these	DET
inlawrev-21527	1	54	financial	financial	ADJ
inlawrev-21527	1	55	statements	statement	NOUN
inlawrev-21527	1	56	,	,	PUNCT
inlawrev-21527	1	57	a	a	DET
inlawrev-21527	1	58	publicly	publicly	ADV
inlawrev-21527	1	59	held	hold	VERB
inlawrev-21527	1	60	company	company	NOUN
inlawrev-21527	1	61	must	must	AUX
inlawrev-21527	1	62	engage	engage	VERB
inlawrev-21527	1	63	a	a	DET
inlawrev-21527	1	64	public	public	ADJ
inlawrev-21527	1	65	accounting	accounting	NOUN
inlawrev-21527	1	66	firm	firm	NOUN
inlawrev-21527	1	67	to	to	PART
inlawrev-21527	1	68	opine	opine	VERB
inlawrev-21527	1	69	on	on	ADP
inlawrev-21527	1	70	the	the	DET
inlawrev-21527	1	71	accuracy	accuracy	NOUN
inlawrev-21527	1	72	of	of	ADP
inlawrev-21527	1	73	the	the	DET
inlawrev-21527	1	74	company	company	NOUN
inlawrev-21527	1	75	’s	’s	PART
inlawrev-21527	1	76	statements.2	statements.2	ADJ
inlawrev-21527	1	77	3	3	NUM
inlawrev-21527	1	78	even	even	ADV
inlawrev-21527	1	79	those	those	DET
inlawrev-21527	1	80	companies	company	NOUN
inlawrev-21527	1	81	that	that	PRON
inlawrev-21527	1	82	are	be	AUX
inlawrev-21527	1	83	not	not	PART
inlawrev-21527	1	84	publicly	publicly	ADV
inlawrev-21527	1	85	traded	trade	VERB
inlawrev-21527	1	86	are	be	AUX
inlawrev-21527	1	87	often	often	ADV
inlawrev-21527	1	88	obligated	obligate	VERB
inlawrev-21527	1	89	to	to	PART
inlawrev-21527	1	90	produce	produce	VERB
inlawrev-21527	1	91	financial	financial	ADJ
inlawrev-21527	1	92	reports	report	NOUN
inlawrev-21527	1	93	to	to	PART
inlawrev-21527	1	94	prove	prove	VERB
inlawrev-21527	1	95	they	they	PRON
inlawrev-21527	1	96	are	be	AUX
inlawrev-21527	1	97	in	in	ADP
inlawrev-21527	1	98	compliance	compliance	NOUN
inlawrev-21527	1	99	with	with	ADP
inlawrev-21527	1	100	lender	lender	NOUN
inlawrev-21527	1	101	debt	debt	NOUN
inlawrev-21527	1	102	covenant	covenant	NOUN
inlawrev-21527	1	103	stipulations	stipulation	NOUN
inlawrev-21527	1	104	,	,	PUNCT
inlawrev-21527	1	105	to	to	PART
inlawrev-21527	1	106	provide	provide	VERB
inlawrev-21527	1	107	management	management	NOUN
inlawrev-21527	1	108	with	with	ADP
inlawrev-21527	1	109	key	key	ADJ
inlawrev-21527	1	110	financial	financial	ADJ
inlawrev-21527	1	111	indicators	indicator	NOUN
inlawrev-21527	1	112	to	to	PART
inlawrev-21527	1	113	help	help	VERB
inlawrev-21527	1	114	make4	make4	PROPN
inlawrev-21527	1	115	operational	operational	ADJ
inlawrev-21527	1	116	decisions	decision	NOUN
inlawrev-21527	1	117	,	,	PUNCT
inlawrev-21527	1	118	and	and	CCONJ
inlawrev-21527	1	119	to	to	PART
inlawrev-21527	1	120	allow	allow	VERB
inlawrev-21527	1	121	potential	potential	ADJ
inlawrev-21527	1	122	investors	investor	NOUN
inlawrev-21527	1	123	to	to	PART
inlawrev-21527	1	124	make	make	VERB
inlawrev-21527	1	125	informed	informed	ADJ
inlawrev-21527	1	126	decisions	decision	NOUN
inlawrev-21527	1	127	*	*	PUNCT
inlawrev-21527	1	128	j.d	j.d	PROPN
inlawrev-21527	1	129	.	.	PROPN
inlawrev-21527	1	130	candidate	candidate	NOUN
inlawrev-21527	1	131	,	,	PUNCT
inlawrev-21527	1	132	2017	2017	NUM
inlawrev-21527	1	133	,	,	PUNCT
inlawrev-21527	1	134	indiana	indiana	PROPN
inlawrev-21527	1	135	university	university	PROPN
inlawrev-21527	1	136	robert	robert	PROPN
inlawrev-21527	1	137	h.	h.	PROPN
inlawrev-21527	1	138	mckinney	mckinney	PROPN
inlawrev-21527	1	139	school	school	PROPN
inlawrev-21527	1	140	of	of	ADP
inlawrev-21527	1	141	law	law	NOUN
inlawrev-21527	1	142	;	;	PUNCT
inlawrev-21527	1	143	bachelor	bachelor	NOUN
inlawrev-21527	1	144	of	of	ADP
inlawrev-21527	1	145	science	science	NOUN
inlawrev-21527	1	146	,	,	PUNCT
inlawrev-21527	1	147	2011	2011	NUM
inlawrev-21527	1	148	,	,	PUNCT
inlawrev-21527	1	149	indiana	indiana	PROPN
inlawrev-21527	1	150	university	university	PROPN
inlawrev-21527	1	151	—	—	PUNCT
inlawrev-21527	1	152	bloomington	bloomington	PROPN
inlawrev-21527	1	153	.	.	PUNCT
inlawrev-21527	2	1	mr	mr	PROPN
inlawrev-21527	2	2	.	.	PROPN
inlawrev-21527	2	3	swider	swider	PROPN
inlawrev-21527	2	4	is	be	AUX
inlawrev-21527	2	5	a	a	DET
inlawrev-21527	2	6	certified	certified	ADJ
inlawrev-21527	2	7	public	public	ADJ
inlawrev-21527	2	8	accountant	accountant	NOUN
inlawrev-21527	2	9	licensed	license	VERB
inlawrev-21527	2	10	in	in	ADP
inlawrev-21527	2	11	indiana	indiana	PROPN
inlawrev-21527	2	12	and	and	CCONJ
inlawrev-21527	2	13	practiced	practice	VERB
inlawrev-21527	2	14	for	for	ADP
inlawrev-21527	2	15	nearly	nearly	ADV
inlawrev-21527	2	16	three	three	NUM
inlawrev-21527	2	17	years	year	NOUN
inlawrev-21527	2	18	with	with	ADP
inlawrev-21527	2	19	a	a	DET
inlawrev-21527	2	20	public	public	ADJ
inlawrev-21527	2	21	accounting	accounting	NOUN
inlawrev-21527	2	22	firm	firm	NOUN
inlawrev-21527	2	23	in	in	ADP
inlawrev-21527	2	24	indianapolis	indianapolis	PROPN
inlawrev-21527	2	25	prior	prior	ADV
inlawrev-21527	2	26	to	to	ADP
inlawrev-21527	2	27	his	his	PRON
inlawrev-21527	2	28	study	study	NOUN
inlawrev-21527	2	29	of	of	ADP
inlawrev-21527	2	30	law	law	NOUN
inlawrev-21527	2	31	.	.	PUNCT
inlawrev-21527	3	1	he	he	PRON
inlawrev-21527	3	2	would	would	AUX
inlawrev-21527	3	3	like	like	VERB
inlawrev-21527	3	4	to	to	PART
inlawrev-21527	3	5	thank	thank	VERB
inlawrev-21527	3	6	his	his	PRON
inlawrev-21527	3	7	wife	wife	NOUN
inlawrev-21527	3	8	(	(	PUNCT
inlawrev-21527	3	9	hollyn	hollyn	ADJ
inlawrev-21527	3	10	)	)	PUNCT
inlawrev-21527	3	11	,	,	PUNCT
inlawrev-21527	3	12	parents	parent	NOUN
inlawrev-21527	3	13	(	(	PUNCT
inlawrev-21527	3	14	david	david	PROPN
inlawrev-21527	3	15	and	and	CCONJ
inlawrev-21527	3	16	cynthia	cynthia	PROPN
inlawrev-21527	3	17	)	)	PUNCT
inlawrev-21527	3	18	,	,	PUNCT
inlawrev-21527	3	19	siblings	sibling	NOUN
inlawrev-21527	3	20	(	(	PUNCT
inlawrev-21527	3	21	joel	joel	PROPN
inlawrev-21527	3	22	—	—	PUNCT
inlawrev-21527	3	23	who	who	PRON
inlawrev-21527	3	24	helped	helped	AUX
inlawrev-21527	3	25	come	come	VERB
inlawrev-21527	3	26	up	up	ADP
inlawrev-21527	3	27	with	with	ADP
inlawrev-21527	3	28	the	the	DET
inlawrev-21527	3	29	topic	topic	NOUN
inlawrev-21527	3	30	of	of	ADP
inlawrev-21527	3	31	this	this	DET
inlawrev-21527	3	32	note	note	NOUN
inlawrev-21527	3	33	—	—	PUNCT
inlawrev-21527	3	34	and	and	CCONJ
inlawrev-21527	3	35	christina	christina	PROPN
inlawrev-21527	3	36	)	)	PUNCT
inlawrev-21527	3	37	,	,	PUNCT
inlawrev-21527	3	38	and	and	CCONJ
inlawrev-21527	3	39	adopted	adopt	VERB
inlawrev-21527	3	40	furry	furry	ADJ
inlawrev-21527	3	41	son	son	NOUN
inlawrev-21527	3	42	(	(	PUNCT
inlawrev-21527	3	43	ollie	ollie	PROPN
inlawrev-21527	3	44	)	)	PUNCT
inlawrev-21527	3	45	for	for	ADP
inlawrev-21527	3	46	lovingly	lovingly	ADV
inlawrev-21527	3	47	providing	provide	VERB
inlawrev-21527	3	48	support	support	NOUN
inlawrev-21527	3	49	throughout	throughout	ADP
inlawrev-21527	3	50	the	the	DET
inlawrev-21527	3	51	note	note	NOUN
inlawrev-21527	3	52	-	-	PUNCT
inlawrev-21527	3	53	writing	writing	NOUN
inlawrev-21527	3	54	process	process	NOUN
inlawrev-21527	3	55	.	.	PUNCT
inlawrev-21527	4	1	1	1	X
inlawrev-21527	4	2	.	.	X
inlawrev-21527	4	3	securities	security	NOUN
inlawrev-21527	4	4	exchange	exchange	PROPN
inlawrev-21527	4	5	act	act	NOUN
inlawrev-21527	4	6	of	of	ADP
inlawrev-21527	4	7	1934	1934	NUM
inlawrev-21527	4	8	,	,	PUNCT
inlawrev-21527	4	9	17	17	NUM
inlawrev-21527	4	10	c.f.r	c.f.r	NOUN
inlawrev-21527	4	11	.	.	PUNCT
inlawrev-21527	5	1	§	§	PROPN
inlawrev-21527	5	2	240.13a-13	240.13a-13	NUM
inlawrev-21527	5	3	(	(	PUNCT
inlawrev-21527	5	4	2016	2016	NUM
inlawrev-21527	5	5	)	)	PUNCT
inlawrev-21527	5	6	(	(	PUNCT
inlawrev-21527	5	7	mandating	mandate	VERB
inlawrev-21527	5	8	quarterly	quarterly	ADJ
inlawrev-21527	5	9	reports	report	NOUN
inlawrev-21527	5	10	for	for	ADP
inlawrev-21527	5	11	publicly	publicly	ADV
inlawrev-21527	5	12	traded	trade	VERB
inlawrev-21527	5	13	companies	company	NOUN
inlawrev-21527	5	14	)	)	PUNCT
inlawrev-21527	5	15	;	;	PUNCT
inlawrev-21527	5	16	17	17	NUM
inlawrev-21527	5	17	c.f.r	c.f.r	NOUN
inlawrev-21527	5	18	.	.	PUNCT
inlawrev-21527	6	1	§	§	PROPN
inlawrev-21527	6	2	240.13a-1	240.13a-1	NUM
inlawrev-21527	6	3	(	(	PUNCT
inlawrev-21527	6	4	mandating	mandate	VERB
inlawrev-21527	6	5	annual	annual	ADJ
inlawrev-21527	6	6	reports	report	NOUN
inlawrev-21527	6	7	for	for	ADP
inlawrev-21527	6	8	publicly	publicly	ADV
inlawrev-21527	6	9	traded	trade	VERB
inlawrev-21527	6	10	companies	company	NOUN
inlawrev-21527	6	11	)	)	PUNCT
inlawrev-21527	6	12	.	.	PUNCT
inlawrev-21527	7	1	2	2	X
inlawrev-21527	7	2	.	.	X
inlawrev-21527	7	3	public	public	ADJ
inlawrev-21527	7	4	accounting	accounting	NOUN
inlawrev-21527	7	5	firms	firm	NOUN
inlawrev-21527	7	6	employ	employ	VERB
inlawrev-21527	7	7	certified	certify	VERB
inlawrev-21527	7	8	public	public	ADJ
inlawrev-21527	7	9	accountants	accountant	NOUN
inlawrev-21527	7	10	(	(	PUNCT
inlawrev-21527	7	11	“	"	PUNCT
inlawrev-21527	7	12	cpas	cpa	NOUN
inlawrev-21527	7	13	”	"	PUNCT
inlawrev-21527	7	14	)	)	PUNCT
inlawrev-21527	7	15	to	to	PART
inlawrev-21527	7	16	audit	audit	VERB
inlawrev-21527	7	17	the	the	DET
inlawrev-21527	7	18	financial	financial	ADJ
inlawrev-21527	7	19	statements	statement	NOUN
inlawrev-21527	7	20	of	of	ADP
inlawrev-21527	7	21	publicly	publicly	ADV
inlawrev-21527	7	22	held	hold	VERB
inlawrev-21527	7	23	companies	company	NOUN
inlawrev-21527	7	24	.	.	PUNCT
inlawrev-21527	8	1	cpas	cpa	NOUN
inlawrev-21527	8	2	are	be	AUX
inlawrev-21527	8	3	professionals	professional	NOUN
inlawrev-21527	8	4	who	who	PRON
inlawrev-21527	8	5	have	have	AUX
inlawrev-21527	8	6	met	meet	VERB
inlawrev-21527	8	7	the	the	DET
inlawrev-21527	8	8	requirements	requirement	NOUN
inlawrev-21527	8	9	set	set	VERB
inlawrev-21527	8	10	forth	forth	ADP
inlawrev-21527	8	11	by	by	ADP
inlawrev-21527	8	12	each	each	DET
inlawrev-21527	8	13	individual	individual	ADJ
inlawrev-21527	8	14	state	state	PROPN
inlawrev-21527	8	15	’s	’s	PART
inlawrev-21527	8	16	board	board	NOUN
inlawrev-21527	8	17	of	of	ADP
inlawrev-21527	8	18	accountancy	accountancy	NOUN
inlawrev-21527	8	19	.	.	PUNCT
inlawrev-21527	9	1	while	while	SCONJ
inlawrev-21527	9	2	each	each	DET
inlawrev-21527	9	3	state	state	NOUN
inlawrev-21527	9	4	sets	set	VERB
inlawrev-21527	9	5	its	its	PRON
inlawrev-21527	9	6	own	own	ADJ
inlawrev-21527	9	7	additional	additional	ADJ
inlawrev-21527	9	8	specific	specific	ADJ
inlawrev-21527	9	9	requirements	requirement	NOUN
inlawrev-21527	9	10	,	,	PUNCT
inlawrev-21527	9	11	becoming	become	VERB
inlawrev-21527	9	12	a	a	DET
inlawrev-21527	9	13	cpa	cpa	NOUN
inlawrev-21527	9	14	in	in	ADP
inlawrev-21527	9	15	all	all	DET
inlawrev-21527	9	16	states	state	NOUN
inlawrev-21527	9	17	requires	require	VERB
inlawrev-21527	9	18	“	"	PUNCT
inlawrev-21527	9	19	completing	complete	VERB
inlawrev-21527	9	20	a	a	DET
inlawrev-21527	9	21	program	program	NOUN
inlawrev-21527	9	22	of	of	ADP
inlawrev-21527	9	23	study	study	NOUN
inlawrev-21527	9	24	in	in	ADP
inlawrev-21527	9	25	accounting	account	VERB
inlawrev-21527	9	26	at	at	ADP
inlawrev-21527	9	27	a	a	DET
inlawrev-21527	9	28	college	college	NOUN
inlawrev-21527	9	29	or	or	CCONJ
inlawrev-21527	9	30	university	university	NOUN
inlawrev-21527	9	31	,	,	PUNCT
inlawrev-21527	9	32	passing	pass	VERB
inlawrev-21527	9	33	the	the	DET
inlawrev-21527	9	34	uniform	uniform	ADJ
inlawrev-21527	9	35	cpa	cpa	NOUN
inlawrev-21527	9	36	exam	exam	NOUN
inlawrev-21527	9	37	,	,	PUNCT
inlawrev-21527	9	38	and	and	CCONJ
inlawrev-21527	9	39	obtaining	obtain	VERB
inlawrev-21527	9	40	a	a	DET
inlawrev-21527	9	41	specific	specific	ADJ
inlawrev-21527	9	42	amount	amount	NOUN
inlawrev-21527	9	43	of	of	ADP
inlawrev-21527	9	44	professional	professional	ADJ
inlawrev-21527	9	45	work	work	NOUN
inlawrev-21527	9	46	experience	experience	NOUN
inlawrev-21527	9	47	in	in	ADP
inlawrev-21527	9	48	public	public	ADJ
inlawrev-21527	9	49	accounting	accounting	NOUN
inlawrev-21527	9	50	.	.	PUNCT
inlawrev-21527	9	51	”	"	PUNCT
inlawrev-21527	10	1	faqs	faqs	PROPN
inlawrev-21527	10	2	–	–	PUNCT
inlawrev-21527	10	3	become	become	VERB
inlawrev-21527	10	4	a	a	DET
inlawrev-21527	10	5	cpa	cpa	NOUN
inlawrev-21527	10	6	,	,	PUNCT
inlawrev-21527	10	7	am	be	AUX
inlawrev-21527	10	8	.	.	PUNCT
inlawrev-21527	11	1	i	i	PRON
inlawrev-21527	11	2	n	n	PROPN
inlawrev-21527	11	3	s	s	PROPN
inlawrev-21527	11	4	t	t	NOUN
inlawrev-21527	11	5	.	.	PUNCT
inlawrev-21527	12	1	cp	cp	INTJ
inlawrev-21527	12	2	as	as	ADP
inlawrev-21527	12	3	,	,	PUNCT
inlawrev-21527	12	4	h	h	PROPN
inlawrev-21527	12	5	t	t	PROPN
inlawrev-21527	12	6	t	t	PROPN
inlawrev-21527	13	1	p	p	X
inlawrev-21527	13	2	:	:	PUNCT
inlawrev-21527	13	3	/	/	SYM
inlawrev-21527	13	4	/	/	SYM
inlawrev-21527	13	5	www	www	PROPN
inlawrev-21527	13	6	.	.	PROPN
inlawrev-21527	14	1	a	a	DET
inlawrev-21527	14	2	i	i	NOUN
inlawrev-21527	15	1	c	c	NOUN
inlawrev-21527	16	1	p	p	NOUN
inlawrev-21527	17	1	a	a	PRON
inlawrev-21527	17	2	.	.	PUNCT
inlawrev-21527	18	1	o	o	PROPN
inlawrev-21527	18	2	rg/	rg/	VERB
inlawrev-21527	18	3	b	b	NOUN
inlawrev-21527	18	4	e	e	NOUN
inlawrev-21527	18	5	c	c	NOUN
inlawrev-21527	18	6	o	o	X
inlawrev-21527	18	7	me	i	PRON
inlawrev-21527	18	8	acp	acp	PROPN
inlawrev-21527	18	9	a/	a/	VERB
inlawrev-21527	19	1	f	f	PROPN
inlawrev-21527	19	2	aq	aq	NOUN
inlawrev-21527	19	3	s	s	PROPN
inlawrev-21527	19	4	/	/	X
inlawrev-21527	19	5	p	p	X
inlawrev-21527	19	6	a	a	DET
inlawrev-21527	19	7	ge	ge	PROPN
inlawrev-21527	19	8	s	s	PROPN
inlawrev-21527	19	9	/	/	SYM
inlawrev-21527	19	10	f	f	PROPN
inlawrev-21527	19	11	aq	aq	NOUN
inlawrev-21527	19	12	s	s	PROPN
inlawrev-21527	19	13	.	.	PUNCT
inlawrev-21527	20	1	a	a	DET
inlawrev-21527	20	2	s	s	X
inlawrev-21527	20	3	p	p	X
inlawrev-21527	20	4	x	x	X
inlawrev-21527	21	1	[	[	X
inlawrev-21527	21	2	http://perma.cc/3kwf-d5m8	http://perma.cc/3kwf-d5m8	X
inlawrev-21527	21	3	]	]	X
inlawrev-21527	21	4	(	(	PUNCT
inlawrev-21527	21	5	last	last	ADV
inlawrev-21527	21	6	visited	visit	VERB
inlawrev-21527	21	7	mar	mar	PROPN
inlawrev-21527	21	8	.	.	PROPN
inlawrev-21527	21	9	23	23	NUM
inlawrev-21527	21	10	,	,	PUNCT
inlawrev-21527	21	11	2017	2017	NUM
inlawrev-21527	21	12	)	)	PUNCT
inlawrev-21527	21	13	.	.	PUNCT
inlawrev-21527	22	1	cpas	cpa	NOUN
inlawrev-21527	22	2	may	may	AUX
inlawrev-21527	22	3	serve	serve	VERB
inlawrev-21527	22	4	a	a	DET
inlawrev-21527	22	5	variety	variety	NOUN
inlawrev-21527	22	6	of	of	ADP
inlawrev-21527	22	7	roles	role	NOUN
inlawrev-21527	22	8	for	for	ADP
inlawrev-21527	22	9	their	their	PRON
inlawrev-21527	22	10	clients	client	NOUN
inlawrev-21527	22	11	,	,	PUNCT
inlawrev-21527	22	12	including	include	VERB
inlawrev-21527	22	13	completing	complete	VERB
inlawrev-21527	22	14	tax	tax	NOUN
inlawrev-21527	22	15	work	work	NOUN
inlawrev-21527	22	16	,	,	PUNCT
inlawrev-21527	22	17	helping	helping	AUX
inlawrev-21527	22	18	analyze	analyze	VERB
inlawrev-21527	22	19	the	the	DET
inlawrev-21527	22	20	valuation	valuation	NOUN
inlawrev-21527	22	21	of	of	ADP
inlawrev-21527	22	22	a	a	DET
inlawrev-21527	22	23	business	business	NOUN
inlawrev-21527	22	24	,	,	PUNCT
inlawrev-21527	22	25	it	it	PRON
inlawrev-21527	22	26	consulting	consult	VERB
inlawrev-21527	22	27	,	,	PUNCT
inlawrev-21527	22	28	and	and	CCONJ
inlawrev-21527	22	29	auditing	audit	VERB
inlawrev-21527	22	30	a	a	DET
inlawrev-21527	22	31	corporation	corporation	NOUN
inlawrev-21527	22	32	’s	’s	PART
inlawrev-21527	22	33	financial	financial	ADJ
inlawrev-21527	22	34	statements	statement	NOUN
inlawrev-21527	22	35	.	.	PUNCT
inlawrev-21527	23	1	cpa	cpa	NOUN
inlawrev-21527	23	2	career	career	NOUN
inlawrev-21527	23	3	paths	path	NOUN
inlawrev-21527	23	4	,	,	PUNCT
inlawrev-21527	23	5	am	be	AUX
inlawrev-21527	23	6	.	.	PUNCT
inlawrev-21527	23	7	inst	inst	NOUN
inlawrev-21527	23	8	.	.	PUNCT
inlawrev-21527	24	1	cpas	cpa	NOUN
inlawrev-21527	24	2	,	,	PUNCT
inlawrev-21527	24	3	http://www.aicpa.org/career/careerpaths/pages/default.aspx	http://www.aicpa.org/career/careerpaths/pages/default.aspx	X
inlawrev-21527	25	1	[	[	X
inlawrev-21527	25	2	https://perma.cc/3fyl-brkd	https://perma.cc/3fyl-brkd	X
inlawrev-21527	25	3	]	]	X
inlawrev-21527	25	4	(	(	PUNCT
inlawrev-21527	25	5	last	last	ADJ
inlawrev-21527	25	6	visited	visit	VERB
inlawrev-21527	25	7	apr	apr	NOUN
inlawrev-21527	25	8	.	.	PROPN
inlawrev-21527	25	9	21	21	NUM
inlawrev-21527	25	10	,	,	PUNCT
inlawrev-21527	25	11	2017	2017	NUM
inlawrev-21527	25	12	)	)	PUNCT
inlawrev-21527	25	13	.	.	PUNCT
inlawrev-21527	26	1	when	when	SCONJ
inlawrev-21527	26	2	this	this	DET
inlawrev-21527	26	3	note	note	NOUN
inlawrev-21527	26	4	refers	refer	VERB
inlawrev-21527	26	5	to	to	ADP
inlawrev-21527	26	6	a	a	DET
inlawrev-21527	26	7	cpa	cpa	NOUN
inlawrev-21527	26	8	,	,	PUNCT
inlawrev-21527	26	9	accountant	accountant	NOUN
inlawrev-21527	26	10	,	,	PUNCT
inlawrev-21527	26	11	public	public	ADJ
inlawrev-21527	26	12	accountant	accountant	NOUN
inlawrev-21527	26	13	,	,	PUNCT
inlawrev-21527	26	14	or	or	CCONJ
inlawrev-21527	26	15	auditor	auditor	NOUN
inlawrev-21527	26	16	,	,	PUNCT
inlawrev-21527	26	17	this	this	DET
inlawrev-21527	26	18	note	note	NOUN
inlawrev-21527	26	19	is	be	AUX
inlawrev-21527	26	20	referring	refer	VERB
inlawrev-21527	26	21	to	to	ADP
inlawrev-21527	26	22	a	a	DET
inlawrev-21527	26	23	cpa	cpa	NOUN
inlawrev-21527	26	24	’s	’s	PART
inlawrev-21527	26	25	role	role	NOUN
inlawrev-21527	26	26	as	as	ADP
inlawrev-21527	26	27	an	an	DET
inlawrev-21527	26	28	auditor	auditor	NOUN
inlawrev-21527	26	29	of	of	ADP
inlawrev-21527	26	30	a	a	DET
inlawrev-21527	26	31	public	public	ADJ
inlawrev-21527	26	32	or	or	CCONJ
inlawrev-21527	26	33	private	private	ADJ
inlawrev-21527	26	34	company	company	NOUN
inlawrev-21527	26	35	’s	’s	PART
inlawrev-21527	26	36	financial	financial	ADJ
inlawrev-21527	26	37	statements	statement	NOUN
inlawrev-21527	26	38	,	,	PUNCT
inlawrev-21527	26	39	unless	unless	SCONJ
inlawrev-21527	26	40	otherwise	otherwise	ADV
inlawrev-21527	26	41	specified	specify	VERB
inlawrev-21527	26	42	.	.	PUNCT
inlawrev-21527	27	1	3	3	X
inlawrev-21527	27	2	.	.	X
inlawrev-21527	27	3	investor	investor	NOUN
inlawrev-21527	27	4	publications	publication	NOUN
inlawrev-21527	27	5	,	,	PUNCT
inlawrev-21527	27	6	u.s	u.s	PROPN
inlawrev-21527	27	7	.	.	PROPN
inlawrev-21527	27	8	sec	sec	PROPN
inlawrev-21527	27	9	.	.	PROPN
inlawrev-21527	27	10	&	&	CCONJ
inlawrev-21527	27	11	exchange	exchange	PROPN
inlawrev-21527	27	12	commission	commission	PROPN
inlawrev-21527	27	13	,	,	PUNCT
inlawrev-21527	27	14	http://www.sec.gov/	http://www.sec.gov/	PROPN
inlawrev-21527	27	15	investor	investor	NOUN
inlawrev-21527	27	16	/	/	SYM
inlawrev-21527	27	17	pubs	pub	NOUN
inlawrev-21527	27	18	/	/	SYM
inlawrev-21527	27	19	aboutauditors.htm	aboutauditors.htm	X
inlawrev-21527	28	1	[	[	X
inlawrev-21527	28	2	http://perma.cc/9w7m-lxz7	http://perma.cc/9w7m-lxz7	X
inlawrev-21527	28	3	]	]	X
inlawrev-21527	28	4	(	(	PUNCT
inlawrev-21527	28	5	last	last	ADV
inlawrev-21527	28	6	visited	visit	VERB
inlawrev-21527	28	7	mar	mar	PROPN
inlawrev-21527	28	8	.	.	PROPN
inlawrev-21527	28	9	23	23	NUM
inlawrev-21527	28	10	,	,	PUNCT
inlawrev-21527	28	11	2017	2017	NUM
inlawrev-21527	28	12	)	)	PUNCT
inlawrev-21527	28	13	.	.	PUNCT
inlawrev-21527	29	1	4	4	X
inlawrev-21527	29	2	.	.	X
inlawrev-21527	29	3	debt	debt	NOUN
inlawrev-21527	29	4	or	or	CCONJ
inlawrev-21527	29	5	loan	loan	NOUN
inlawrev-21527	29	6	covenants	covenant	NOUN
inlawrev-21527	29	7	are	be	AUX
inlawrev-21527	29	8	clauses	clause	NOUN
inlawrev-21527	29	9	within	within	ADP
inlawrev-21527	29	10	lending	lending	NOUN
inlawrev-21527	29	11	contracts	contract	NOUN
inlawrev-21527	29	12	that	that	PRON
inlawrev-21527	29	13	impose	impose	VERB
inlawrev-21527	29	14	requirements	requirement	NOUN
inlawrev-21527	29	15	on	on	ADP
inlawrev-21527	29	16	the	the	DET
inlawrev-21527	29	17	borrower	borrower	NOUN
inlawrev-21527	29	18	to	to	PART
inlawrev-21527	29	19	keep	keep	VERB
inlawrev-21527	29	20	a	a	DET
inlawrev-21527	29	21	given	give	VERB
inlawrev-21527	29	22	financial	financial	ADJ
inlawrev-21527	29	23	metric	metric	NOUN
inlawrev-21527	29	24	above	above	ADP
inlawrev-21527	29	25	a	a	DET
inlawrev-21527	29	26	specified	specified	ADJ
inlawrev-21527	29	27	level	level	NOUN
inlawrev-21527	29	28	.	.	PUNCT
inlawrev-21527	30	1	see	see	VERB
inlawrev-21527	30	2	the	the	DET
inlawrev-21527	30	3	basics	basic	NOUN
inlawrev-21527	30	4	of	of	ADP
inlawrev-21527	30	5	lending	lending	NOUN
inlawrev-21527	30	6	and	and	CCONJ
inlawrev-21527	30	7	loan	loan	NOUN
inlawrev-21527	30	8	covenants	covenant	NOUN
inlawrev-21527	30	9	,	,	PUNCT
inlawrev-21527	30	10	suntrust	suntrust	PROPN
inlawrev-21527	30	11	,	,	PUNCT
inlawrev-21527	30	12	https://www.suntrust.com/resourcecenter/article/the-basics-oflending-and-loan-covenants	https://www.suntrust.com/resourcecenter/article/the-basics-oflending-and-loan-covenant	NOUN
inlawrev-21527	30	13	#	#	NOUN
inlawrev-21527	30	14	[	[	X
inlawrev-21527	30	15	https://perma.cc/9gcr-rpnh	https://perma.cc/9gcr-rpnh	X
inlawrev-21527	30	16	]	]	X
inlawrev-21527	30	17	(	(	PUNCT
inlawrev-21527	30	18	last	last	ADJ
inlawrev-21527	30	19	visited	visit	VERB
inlawrev-21527	30	20	apr	apr	NOUN
inlawrev-21527	30	21	.	.	PROPN
inlawrev-21527	30	22	21	21	NUM
inlawrev-21527	30	23	,	,	PUNCT
inlawrev-21527	30	24	2017	2017	NUM
inlawrev-21527	30	25	)	)	PUNCT
inlawrev-21527	30	26	.	.	PUNCT
inlawrev-21527	31	1	if	if	SCONJ
inlawrev-21527	31	2	a	a	DET
inlawrev-21527	31	3	metric	metric	NOUN
inlawrev-21527	31	4	falls	fall	VERB
inlawrev-21527	31	5	below	below	ADP
inlawrev-21527	31	6	the	the	DET
inlawrev-21527	31	7	agreed	agree	VERB
inlawrev-21527	31	8	-	-	PUNCT
inlawrev-21527	31	9	upon	upon	ADP
inlawrev-21527	31	10	level	level	NOUN
inlawrev-21527	31	11	,	,	PUNCT
inlawrev-21527	31	12	the	the	DET
inlawrev-21527	31	13	lender	lender	NOUN
inlawrev-21527	31	14	may	may	AUX
inlawrev-21527	31	15	call	call	VERB
inlawrev-21527	31	16	its	its	PRON
inlawrev-21527	31	17	loan	loan	NOUN
inlawrev-21527	31	18	.	.	PUNCT
inlawrev-21527	32	1	see	see	VERB
inlawrev-21527	32	2	i	i	PRON
inlawrev-21527	32	3	d.	d.	PROPN
inlawrev-21527	32	4	http://doi.org/10.18060/4806.1158	http://doi.org/10.18060/4806.1158	PROPN
inlawrev-21527	33	1	970	970	NUM
inlawrev-21527	33	2	indiana	indiana	PROPN
inlawrev-21527	33	3	law	law	PROPN
inlawrev-21527	33	4	review	review	NOUN
inlawrev-21527	34	1	[	[	X
inlawrev-21527	34	2	vol	vol	NOUN
inlawrev-21527	34	3	.	.	PUNCT
inlawrev-21527	34	4	50:969	50:969	NUM
inlawrev-21527	34	5	about	about	ADP
inlawrev-21527	34	6	whether	whether	SCONJ
inlawrev-21527	34	7	to	to	PART
inlawrev-21527	34	8	buy	buy	VERB
inlawrev-21527	34	9	or	or	CCONJ
inlawrev-21527	34	10	sell	sell	VERB
inlawrev-21527	34	11	ownership	ownership	NOUN
inlawrev-21527	34	12	in	in	ADP
inlawrev-21527	34	13	a	a	DET
inlawrev-21527	34	14	given	give	VERB
inlawrev-21527	34	15	company	company	NOUN
inlawrev-21527	34	16	.	.	PUNCT
inlawrev-21527	35	1	in	in	ADP
inlawrev-21527	35	2	auditing	audit	VERB
inlawrev-21527	35	3	a5	a5	PROPN
inlawrev-21527	35	4	company	company	NOUN
inlawrev-21527	35	5	’s	’s	PART
inlawrev-21527	35	6	financial	financial	ADJ
inlawrev-21527	35	7	statements	statement	NOUN
inlawrev-21527	35	8	,	,	PUNCT
inlawrev-21527	35	9	public	public	ADJ
inlawrev-21527	35	10	accounting	accounting	NOUN
inlawrev-21527	35	11	firms	firm	NOUN
inlawrev-21527	35	12	must	must	AUX
inlawrev-21527	35	13	ensure	ensure	VERB
inlawrev-21527	35	14	the	the	DET
inlawrev-21527	35	15	financial	financial	ADJ
inlawrev-21527	35	16	statements	statement	NOUN
inlawrev-21527	35	17	conform	conform	VERB
inlawrev-21527	35	18	to	to	PART
inlawrev-21527	35	19	generally	generally	ADV
inlawrev-21527	35	20	accepted	accept	VERB
inlawrev-21527	35	21	accounting	accounting	NOUN
inlawrev-21527	35	22	principles	principle	NOUN
inlawrev-21527	35	23	(	(	PUNCT
inlawrev-21527	35	24	“	"	PUNCT
inlawrev-21527	35	25	gaap	gaap	NOUN
inlawrev-21527	35	26	”	"	PUNCT
inlawrev-21527	35	27	)	)	PUNCT
inlawrev-21527	35	28	as6	as6	ADV
inlawrev-21527	35	29	promulgated	promulgate	VERB
inlawrev-21527	35	30	by	by	ADP
inlawrev-21527	35	31	the	the	DET
inlawrev-21527	35	32	financial	financial	ADJ
inlawrev-21527	35	33	accounting	accounting	NOUN
inlawrev-21527	35	34	standards	standard	NOUN
inlawrev-21527	35	35	board	board	NOUN
inlawrev-21527	35	36	(	(	PUNCT
inlawrev-21527	35	37	“	"	PUNCT
inlawrev-21527	35	38	fasb	fasb	NOUN
inlawrev-21527	35	39	”	"	PUNCT
inlawrev-21527	35	40	)	)	PUNCT
inlawrev-21527	35	41	.	.	PUNCT
inlawrev-21527	36	1	as	as	ADP
inlawrev-21527	36	2	part	part	NOUN
inlawrev-21527	36	3	of	of	ADP
inlawrev-21527	36	4	the	the	DET
inlawrev-21527	36	5	auditing	auditing	NOUN
inlawrev-21527	36	6	process	process	NOUN
inlawrev-21527	36	7	,	,	PUNCT
inlawrev-21527	36	8	accountants	accountant	NOUN
inlawrev-21527	36	9	request	request	VERB
inlawrev-21527	36	10	certain	certain	ADJ
inlawrev-21527	36	11	information	information	NOUN
inlawrev-21527	36	12	from	from	ADP
inlawrev-21527	36	13	lawyers	lawyer	NOUN
inlawrev-21527	36	14	regarding	regard	VERB
inlawrev-21527	36	15	their	their	PRON
inlawrev-21527	36	16	mutual	mutual	ADJ
inlawrev-21527	36	17	clients	client	NOUN
inlawrev-21527	36	18	.	.	PUNCT
inlawrev-21527	37	1	w	w	NOUN
inlawrev-21527	37	2	ithin	ithin	PROPN
inlawrev-21527	37	3	an	an	DET
inlawrev-21527	37	4	audit	audit	NOUN
inlawrev-21527	37	5	legal	legal	ADJ
inlawrev-21527	37	6	letter	letter	NOUN
inlawrev-21527	37	7	inquiry	inquiry	NOUN
inlawrev-21527	37	8	,	,	PUNCT
inlawrev-21527	37	9	a	a	DET
inlawrev-21527	37	10	public	public	ADJ
inlawrev-21527	37	11	accountant	accountant	NOUN
inlawrev-21527	37	12	must	must	AUX
inlawrev-21527	37	13	request	request	VERB
inlawrev-21527	37	14	specific	specific	ADJ
inlawrev-21527	37	15	information	information	NOUN
inlawrev-21527	37	16	regarding	regard	VERB
inlawrev-21527	37	17	any	any	DET
inlawrev-21527	37	18	pending	pende	VERB
inlawrev-21527	37	19	litigation	litigation	NOUN
inlawrev-21527	37	20	or	or	CCONJ
inlawrev-21527	37	21	unasserted	unasserted	ADJ
inlawrev-21527	37	22	claims	claim	NOUN
inlawrev-21527	37	23	.	.	PUNCT
inlawrev-21527	38	1	a	a	DET
inlawrev-21527	38	2	n	n	PRON
inlawrev-21527	38	3	attorney	attorney	NOUN
inlawrev-21527	38	4	representing	represent	VERB
inlawrev-21527	38	5	a	a	DET
inlawrev-21527	38	6	company	company	NOUN
inlawrev-21527	38	7	,	,	PUNCT
inlawrev-21527	38	8	however,7	however,7	VERB
inlawrev-21527	38	9	is	be	AUX
inlawrev-21527	38	10	often	often	ADV
inlawrev-21527	38	11	unwilling	unwilling	ADJ
inlawrev-21527	38	12	to	to	PART
inlawrev-21527	38	13	disclose	disclose	VERB
inlawrev-21527	38	14	such	such	ADJ
inlawrev-21527	38	15	detailed	detailed	ADJ
inlawrev-21527	38	16	information	information	NOUN
inlawrev-21527	38	17	for	for	ADP
inlawrev-21527	38	18	a	a	DET
inlawrev-21527	38	19	variety	variety	NOUN
inlawrev-21527	38	20	of	of	ADP
inlawrev-21527	38	21	reasons	reason	NOUN
inlawrev-21527	38	22	,	,	PUNCT
inlawrev-21527	38	23	including	include	VERB
inlawrev-21527	38	24	fear	fear	NOUN
inlawrev-21527	38	25	of	of	ADP
inlawrev-21527	38	26	breaching	breach	VERB
inlawrev-21527	38	27	her	her	PRON
inlawrev-21527	38	28	client	client	NOUN
inlawrev-21527	38	29	’s	’s	PART
inlawrev-21527	38	30	confidentiality	confidentiality	NOUN
inlawrev-21527	38	31	and	and	CCONJ
inlawrev-21527	38	32	inherent	inherent	ADJ
inlawrev-21527	38	33	uncertainties	uncertainty	NOUN
inlawrev-21527	38	34	in	in	ADP
inlawrev-21527	38	35	how	how	SCONJ
inlawrev-21527	38	36	a	a	DET
inlawrev-21527	38	37	court	court	NOUN
inlawrev-21527	38	38	might	might	AUX
inlawrev-21527	38	39	rule	rule	VERB
inlawrev-21527	38	40	on	on	ADP
inlawrev-21527	38	41	a	a	DET
inlawrev-21527	38	42	given	give	VERB
inlawrev-21527	38	43	case	case	NOUN
inlawrev-21527	38	44	.	.	PUNCT
inlawrev-21527	39	1	because	because	SCONJ
inlawrev-21527	39	2	of	of	ADP
inlawrev-21527	39	3	these	these	DET
inlawrev-21527	39	4	sometimes	sometimes	ADV
inlawrev-21527	39	5	contrary8	contrary8	NOUN
inlawrev-21527	39	6	objectives	objective	NOUN
inlawrev-21527	39	7	,	,	PUNCT
inlawrev-21527	39	8	a	a	DET
inlawrev-21527	39	9	real	real	ADJ
inlawrev-21527	39	10	discrepancy	discrepancy	NOUN
inlawrev-21527	39	11	exists	exist	VERB
inlawrev-21527	39	12	between	between	ADP
inlawrev-21527	39	13	the	the	DET
inlawrev-21527	39	14	nature	nature	NOUN
inlawrev-21527	39	15	and	and	CCONJ
inlawrev-21527	39	16	extent	extent	NOUN
inlawrev-21527	39	17	of	of	ADP
inlawrev-21527	39	18	the	the	DET
inlawrev-21527	39	19	information	information	NOUN
inlawrev-21527	39	20	requested	request	VERB
inlawrev-21527	39	21	by	by	ADP
inlawrev-21527	39	22	public	public	ADJ
inlawrev-21527	39	23	accountants	accountant	NOUN
inlawrev-21527	39	24	and	and	CCONJ
inlawrev-21527	39	25	that	that	SCONJ
inlawrev-21527	39	26	provided	provide	VERB
inlawrev-21527	39	27	by	by	ADP
inlawrev-21527	39	28	lawyers	lawyer	NOUN
inlawrev-21527	39	29	.	.	PUNCT
inlawrev-21527	40	1	this	this	DET
inlawrev-21527	40	2	note	note	NOUN
inlawrev-21527	40	3	examines	examine	VERB
inlawrev-21527	40	4	an	an	DET
inlawrev-21527	40	5	attorney	attorney	NOUN
inlawrev-21527	40	6	’s	’s	PART
inlawrev-21527	40	7	dilemma	dilemma	NOUN
inlawrev-21527	40	8	in	in	ADP
inlawrev-21527	40	9	deciding	decide	VERB
inlawrev-21527	40	10	how	how	SCONJ
inlawrev-21527	40	11	to	to	PART
inlawrev-21527	40	12	respond	respond	VERB
inlawrev-21527	40	13	to	to	ADP
inlawrev-21527	40	14	audit	audit	NOUN
inlawrev-21527	40	15	inquiry	inquiry	NOUN
inlawrev-21527	40	16	letters	letter	NOUN
inlawrev-21527	40	17	.	.	PUNCT
inlawrev-21527	41	1	part	part	NOUN
inlawrev-21527	41	2	i	i	PRON
inlawrev-21527	41	3	discusses	discuss	VERB
inlawrev-21527	41	4	how	how	SCONJ
inlawrev-21527	41	5	attorneys	attorney	NOUN
inlawrev-21527	41	6	’	'	PUNCT
inlawrev-21527	41	7	and	and	CCONJ
inlawrev-21527	41	8	accountants	accountant	NOUN
inlawrev-21527	41	9	’	’	PART
inlawrev-21527	41	10	perspectives	perspective	NOUN
inlawrev-21527	41	11	starkly	starkly	ADV
inlawrev-21527	41	12	contrast	contrast	NOUN
inlawrev-21527	41	13	in	in	ADP
inlawrev-21527	41	14	their	their	PRON
inlawrev-21527	41	15	respective	respective	ADJ
inlawrev-21527	41	16	objectives	objective	NOUN
inlawrev-21527	41	17	in	in	ADP
inlawrev-21527	41	18	information	information	NOUN
inlawrev-21527	41	19	disclosure	disclosure	NOUN
inlawrev-21527	41	20	about	about	ADP
inlawrev-21527	41	21	their	their	PRON
inlawrev-21527	41	22	clients	client	NOUN
inlawrev-21527	41	23	.	.	PUNCT
inlawrev-21527	42	1	auditors	auditor	NOUN
inlawrev-21527	42	2	owe	owe	VERB
inlawrev-21527	42	3	allegiance	allegiance	NOUN
inlawrev-21527	42	4	to	to	ADP
inlawrev-21527	42	5	the	the	DET
inlawrev-21527	42	6	public	public	NOUN
inlawrev-21527	42	7	as	as	SCONJ
inlawrev-21527	42	8	opposed	oppose	VERB
inlawrev-21527	42	9	to	to	ADP
inlawrev-21527	42	10	attorneys	attorney	NOUN
inlawrev-21527	42	11	,	,	PUNCT
inlawrev-21527	42	12	who	who	PRON
inlawrev-21527	42	13	must9	must9	NOUN
inlawrev-21527	42	14	maintain	maintain	VERB
inlawrev-21527	42	15	confidentiality	confidentiality	NOUN
inlawrev-21527	42	16	with	with	ADP
inlawrev-21527	42	17	respect	respect	NOUN
inlawrev-21527	42	18	to	to	ADP
inlawrev-21527	42	19	sensitive	sensitive	ADJ
inlawrev-21527	42	20	matters	matter	NOUN
inlawrev-21527	42	21	and	and	CCONJ
inlawrev-21527	42	22	who	who	PRON
inlawrev-21527	42	23	also	also	ADV
inlawrev-21527	42	24	must	must	AUX
inlawrev-21527	42	25	consider	consider	VERB
inlawrev-21527	42	26	the	the	DET
inlawrev-21527	42	27	wishes	wish	NOUN
inlawrev-21527	42	28	of	of	ADP
inlawrev-21527	42	29	corporate	corporate	ADJ
inlawrev-21527	42	30	management	management	NOUN
inlawrev-21527	42	31	.	.	PUNCT
inlawrev-21527	43	1	as	as	ADP
inlawrev-21527	43	2	a	a	DET
inlawrev-21527	43	3	result	result	NOUN
inlawrev-21527	43	4	of	of	ADP
inlawrev-21527	43	5	these	these	DET
inlawrev-21527	43	6	divergent10	divergent10	ADJ
inlawrev-21527	43	7	loyalties	loyalty	NOUN
inlawrev-21527	43	8	,	,	PUNCT
inlawrev-21527	43	9	this	this	PRON
inlawrev-21527	43	10	n	n	PRON
inlawrev-21527	43	11	ote	ote	PROPN
inlawrev-21527	43	12	first	first	ADJ
inlawrev-21527	43	13	examines	examine	VERB
inlawrev-21527	43	14	why	why	SCONJ
inlawrev-21527	43	15	it	it	PRON
inlawrev-21527	43	16	is	be	AUX
inlawrev-21527	43	17	inherently	inherently	ADV
inlawrev-21527	43	18	difficult	difficult	ADJ
inlawrev-21527	43	19	to	to	PART
inlawrev-21527	43	20	agree	agree	VERB
inlawrev-21527	43	21	on	on	ADP
inlawrev-21527	43	22	the	the	DET
inlawrev-21527	43	23	appropriate	appropriate	ADJ
inlawrev-21527	43	24	level	level	NOUN
inlawrev-21527	43	25	of	of	ADP
inlawrev-21527	43	26	disclosure	disclosure	NOUN
inlawrev-21527	43	27	requirements	requirement	NOUN
inlawrev-21527	43	28	regarding	regard	VERB
inlawrev-21527	43	29	pending	pende	VERB
inlawrev-21527	43	30	litigation	litigation	NOUN
inlawrev-21527	43	31	or	or	CCONJ
inlawrev-21527	43	32	unasserted	unasserted	ADJ
inlawrev-21527	43	33	claims	claim	NOUN
inlawrev-21527	43	34	.	.	PUNCT
inlawrev-21527	44	1	11	11	NUM
inlawrev-21527	44	2	part	part	NOUN
inlawrev-21527	44	3	ii	ii	PROPN
inlawrev-21527	44	4	explains	explain	VERB
inlawrev-21527	44	5	that	that	SCONJ
inlawrev-21527	44	6	a	a	DET
inlawrev-21527	44	7	gap	gap	NOUN
inlawrev-21527	44	8	currently	currently	ADV
inlawrev-21527	44	9	exists	exist	VERB
inlawrev-21527	44	10	between	between	ADP
inlawrev-21527	44	11	what	what	PRON
inlawrev-21527	44	12	the	the	DET
inlawrev-21527	44	13	fasb	fasb	NOUN
inlawrev-21527	44	14	requires	require	VERB
inlawrev-21527	44	15	its	its	PRON
inlawrev-21527	44	16	public	public	ADJ
inlawrev-21527	44	17	accountants	accountant	NOUN
inlawrev-21527	44	18	to	to	PART
inlawrev-21527	44	19	request	request	VERB
inlawrev-21527	44	20	from	from	ADP
inlawrev-21527	44	21	attorneys	attorney	NOUN
inlawrev-21527	44	22	in	in	ADP
inlawrev-21527	44	23	the	the	DET
inlawrev-21527	44	24	audit	audit	NOUN
inlawrev-21527	44	25	legal	legal	ADJ
inlawrev-21527	44	26	letter	letter	NOUN
inlawrev-21527	44	27	and	and	CCONJ
inlawrev-21527	44	28	what	what	PRON
inlawrev-21527	44	29	the	the	DET
inlawrev-21527	44	30	aba	aba	PROPN
inlawrev-21527	44	31	advises	advise	VERB
inlawrev-21527	44	32	its	its	PRON
inlawrev-21527	44	33	lawyers	lawyer	NOUN
inlawrev-21527	44	34	to	to	PART
inlawrev-21527	44	35	provide	provide	VERB
inlawrev-21527	44	36	in	in	ADP
inlawrev-21527	44	37	response	response	NOUN
inlawrev-21527	44	38	to	to	ADP
inlawrev-21527	44	39	these	these	DET
inlawrev-21527	44	40	requests	request	NOUN
inlawrev-21527	44	41	.	.	PUNCT
inlawrev-21527	45	1	the12	the12	ADP
inlawrev-21527	45	2	second	second	ADJ
inlawrev-21527	45	3	part	part	NOUN
inlawrev-21527	45	4	of	of	ADP
inlawrev-21527	45	5	this	this	DET
inlawrev-21527	45	6	note	note	NOUN
inlawrev-21527	45	7	also	also	ADV
inlawrev-21527	45	8	details	detail	VERB
inlawrev-21527	45	9	some	some	PRON
inlawrev-21527	45	10	of	of	ADP
inlawrev-21527	45	11	the	the	DET
inlawrev-21527	45	12	more	more	ADV
inlawrev-21527	45	13	significant	significant	ADJ
inlawrev-21527	45	14	disconnects	disconnect	NOUN
inlawrev-21527	45	15	and	and	CCONJ
inlawrev-21527	45	16	explains	explain	VERB
inlawrev-21527	45	17	how	how	SCONJ
inlawrev-21527	45	18	these	these	DET
inlawrev-21527	45	19	inconsistencies	inconsistency	NOUN
inlawrev-21527	45	20	can	can	AUX
inlawrev-21527	45	21	lead	lead	VERB
inlawrev-21527	45	22	to	to	ADP
inlawrev-21527	45	23	confusion	confusion	NOUN
inlawrev-21527	45	24	and	and	CCONJ
inlawrev-21527	45	25	frustration	frustration	NOUN
inlawrev-21527	45	26	from	from	ADP
inlawrev-21527	45	27	5	5	NUM
inlawrev-21527	45	28	.	.	PUNCT
inlawrev-21527	45	29	video	video	NOUN
inlawrev-21527	45	30	webcast	webcast	NOUN
inlawrev-21527	45	31	:	:	PUNCT
inlawrev-21527	45	32	vincent	vincent	PROPN
inlawrev-21527	45	33	j.	j.	PROPN
inlawrev-21527	45	34	love	love	PROPN
inlawrev-21527	45	35	and	and	CCONJ
inlawrev-21527	45	36	john	john	PROPN
inlawrev-21527	45	37	h.	h.	PROPN
inlawrev-21527	45	38	elckemeyer	elckemeyer	PROPN
inlawrev-21527	45	39	,	,	PUNCT
inlawrev-21527	45	40	accountants	accountant	NOUN
inlawrev-21527	45	41	’	'	PUNCT
inlawrev-21527	45	42	liability	liability	NOUN
inlawrev-21527	45	43	:	:	PUNCT
inlawrev-21527	45	44	litigation	litigation	NOUN
inlawrev-21527	45	45	and	and	CCONJ
inlawrev-21527	45	46	issues	issue	NOUN
inlawrev-21527	45	47	in	in	ADP
inlawrev-21527	45	48	the	the	DET
inlawrev-21527	45	49	wake	wake	NOUN
inlawrev-21527	45	50	of	of	ADP
inlawrev-21527	45	51	the	the	DET
inlawrev-21527	45	52	financial	financial	ADJ
inlawrev-21527	45	53	crisis	crisis	NOUN
inlawrev-21527	45	54	–	–	PUNCT
inlawrev-21527	45	55	gaap	gaap	PROPN
inlawrev-21527	45	56	v.	v.	ADP
inlawrev-21527	45	57	ifrs	ifrs	PROPN
inlawrev-21527	45	58	;	;	PUNCT
inlawrev-21527	45	59	public	public	ADJ
inlawrev-21527	45	60	v.	v.	ADP
inlawrev-21527	45	61	private	private	ADJ
inlawrev-21527	45	62	company	company	NOUN
inlawrev-21527	45	63	accounting	accounting	NOUN
inlawrev-21527	45	64	;	;	PUNCT
inlawrev-21527	45	65	pcaob	pcaob	NOUN
inlawrev-21527	45	66	as	as	ADP
inlawrev-21527	45	67	and	and	CCONJ
inlawrev-21527	45	68	gaas	gaas	PROPN
inlawrev-21527	45	69	v.	v.	ADP
inlawrev-21527	45	70	isa	isa	PROPN
inlawrev-21527	45	71	(	(	PUNCT
inlawrev-21527	45	72	am	be	AUX
inlawrev-21527	45	73	.	.	PUNCT
inlawrev-21527	46	1	law	law	NOUN
inlawrev-21527	46	2	inst	inst	PROPN
inlawrev-21527	46	3	.	.	PUNCT
inlawrev-21527	47	1	sept	sept	PROPN
inlawrev-21527	47	2	.	.	PROPN
inlawrev-21527	47	3	15	15	NUM
inlawrev-21527	47	4	-	-	SYM
inlawrev-21527	47	5	16	16	NUM
inlawrev-21527	47	6	,	,	PUNCT
inlawrev-21527	47	7	2011	2011	NUM
inlawrev-21527	47	8	)	)	PUNCT
inlawrev-21527	47	9	.	.	PUNCT
inlawrev-21527	48	1	6	6	X
inlawrev-21527	48	2	.	.	PUNCT
inlawrev-21527	48	3	“	"	PUNCT
inlawrev-21527	48	4	the	the	DET
inlawrev-21527	48	5	term	term	NOUN
inlawrev-21527	48	6	generally	generally	ADV
inlawrev-21527	48	7	accepted	accept	VERB
inlawrev-21527	48	8	accounting	accounting	NOUN
inlawrev-21527	48	9	principles	principle	NOUN
inlawrev-21527	48	10	(	(	PUNCT
inlawrev-21527	48	11	gaap	gaap	PROPN
inlawrev-21527	48	12	)	)	PUNCT
inlawrev-21527	48	13	has	have	VERB
inlawrev-21527	48	14	a	a	DET
inlawrev-21527	48	15	specific	specific	ADJ
inlawrev-21527	48	16	meaning	meaning	NOUN
inlawrev-21527	48	17	for	for	ADP
inlawrev-21527	48	18	accountants	accountant	NOUN
inlawrev-21527	48	19	and	and	CCONJ
inlawrev-21527	48	20	auditors	auditor	NOUN
inlawrev-21527	48	21	.	.	PUNCT
inlawrev-21527	49	1	the	the	DET
inlawrev-21527	49	2	american	american	PROPN
inlawrev-21527	49	3	institute	institute	PROPN
inlawrev-21527	49	4	of	of	ADP
inlawrev-21527	49	5	certified	certify	VERB
inlawrev-21527	49	6	public	public	ADJ
inlawrev-21527	49	7	accountants	accountant	NOUN
inlawrev-21527	49	8	(	(	PUNCT
inlawrev-21527	49	9	aicpa	aicpa	PROPN
inlawrev-21527	49	10	)	)	PUNCT
inlawrev-21527	49	11	code	code	NOUN
inlawrev-21527	49	12	of	of	ADP
inlawrev-21527	49	13	professional	professional	ADJ
inlawrev-21527	49	14	conduct	conduct	NOUN
inlawrev-21527	49	15	prohibits	prohibit	VERB
inlawrev-21527	49	16	members	member	NOUN
inlawrev-21527	49	17	from	from	ADP
inlawrev-21527	49	18	expressing	express	VERB
inlawrev-21527	49	19	[	[	PUNCT
inlawrev-21527	49	20	opinions	opinion	NOUN
inlawrev-21527	49	21	about	about	ADP
inlawrev-21527	49	22	the	the	DET
inlawrev-21527	49	23	accuracy	accuracy	NOUN
inlawrev-21527	49	24	of	of	ADP
inlawrev-21527	49	25	the	the	DET
inlawrev-21527	49	26	financial	financial	ADJ
inlawrev-21527	49	27	statements	statement	NOUN
inlawrev-21527	49	28	]	]	PUNCT
inlawrev-21527	49	29	.	.	PUNCT
inlawrev-21527	49	30	.	.	PUNCT
inlawrev-21527	50	1	.	.	PUNCT
inlawrev-21527	51	1	if	if	SCONJ
inlawrev-21527	51	2	such	such	ADJ
inlawrev-21527	51	3	information	information	NOUN
inlawrev-21527	51	4	contains	contain	VERB
inlawrev-21527	51	5	any	any	DET
inlawrev-21527	51	6	departures	departure	NOUN
inlawrev-21527	51	7	from	from	ADP
inlawrev-21527	51	8	[	[	X
inlawrev-21527	51	9	gaap	gaap	NOUN
inlawrev-21527	51	10	]	]	PUNCT
inlawrev-21527	51	11	.	.	PUNCT
inlawrev-21527	51	12	”	"	PUNCT
inlawrev-21527	51	13	authoritative	authoritative	ADJ
inlawrev-21527	51	14	source	source	NOUN
inlawrev-21527	51	15	of	of	ADP
inlawrev-21527	51	16	guidance	guidance	NOUN
inlawrev-21527	51	17	,	,	PUNCT
inlawrev-21527	51	18	fin	fin	NOUN
inlawrev-21527	51	19	.	.	PUNCT
inlawrev-21527	52	1	acct	acct	NOUN
inlawrev-21527	52	2	.	.	PUNCT
inlawrev-21527	53	1	standards	standards	PROPN
inlawrev-21527	53	2	advisory	advisory	PROPN
inlawrev-21527	53	3	board	board	NOUN
inlawrev-21527	53	4	,	,	PUNCT
inlawrev-21527	53	5	http://www.fasab.gov/accountingstandards/authoritative-source-of-gaap/	http://www.fasab.gov/accountingstandards/authoritative-source-of-gaap/	VERB
inlawrev-21527	53	6	[	[	X
inlawrev-21527	53	7	http://perma.cc/88sk-yjrw	http://perma.cc/88sk-yjrw	X
inlawrev-21527	53	8	]	]	X
inlawrev-21527	53	9	(	(	PUNCT
inlawrev-21527	53	10	last	last	ADV
inlawrev-21527	53	11	visited	visit	VERB
inlawrev-21527	53	12	oct	oct	PROPN
inlawrev-21527	53	13	.	.	PROPN
inlawrev-21527	53	14	5	5	NUM
inlawrev-21527	53	15	,	,	PUNCT
inlawrev-21527	53	16	2015	2015	NUM
inlawrev-21527	53	17	)	)	PUNCT
inlawrev-21527	53	18	.	.	PUNCT
inlawrev-21527	54	1	7	7	X
inlawrev-21527	54	2	.	.	X
inlawrev-21527	54	3	audit	audit	NOUN
inlawrev-21527	54	4	evidence	evidence	NOUN
inlawrev-21527	54	5	—	—	PUNCT
inlawrev-21527	54	6	specific	specific	ADJ
inlawrev-21527	54	7	considerations	consideration	NOUN
inlawrev-21527	54	8	for	for	ADP
inlawrev-21527	54	9	selected	select	VERB
inlawrev-21527	54	10	items	item	NOUN
inlawrev-21527	54	11	:	:	PUNCT
inlawrev-21527	54	12	litigation	litigation	NOUN
inlawrev-21527	54	13	,	,	PUNCT
inlawrev-21527	54	14	claims	claim	NOUN
inlawrev-21527	54	15	,	,	PUNCT
inlawrev-21527	54	16	and	and	CCONJ
inlawrev-21527	54	17	assessments	assessment	NOUN
inlawrev-21527	54	18	—	—	PUNCT
inlawrev-21527	54	19	communication	communication	NOUN
inlawrev-21527	54	20	with	with	ADP
inlawrev-21527	54	21	the	the	DET
inlawrev-21527	54	22	entity	entity	NOUN
inlawrev-21527	54	23	’s	’s	PART
inlawrev-21527	54	24	legal	legal	ADJ
inlawrev-21527	54	25	counsel	counsel	NOUN
inlawrev-21527	54	26	,	,	PUNCT
inlawrev-21527	54	27	clarified	clarify	VERB
inlawrev-21527	54	28	statements	statement	NOUN
inlawrev-21527	54	29	on	on	ADP
inlawrev-21527	54	30	auditing	auditing	NOUN
inlawrev-21527	54	31	standards	standard	NOUN
inlawrev-21527	54	32	,	,	PUNCT
inlawrev-21527	54	33	au	au	PROPN
inlawrev-21527	54	34	-	-	PROPN
inlawrev-21527	54	35	c	c	NOUN
inlawrev-21527	54	36	§	§	PROPN
inlawrev-21527	54	37	501	501	NUM
inlawrev-21527	54	38	¶	¶	NUM
inlawrev-21527	54	39	.22	.22	NUM
inlawrev-21527	54	40	(	(	PUNCT
inlawrev-21527	54	41	am	am	PROPN
inlawrev-21527	54	42	.	.	PUNCT
inlawrev-21527	54	43	inst	inst	PROPN
inlawrev-21527	54	44	.	.	PROPN
inlawrev-21527	55	1	of	of	ADP
inlawrev-21527	55	2	certified	certified	ADJ
inlawrev-21527	55	3	pub	pub	NOUN
inlawrev-21527	55	4	.	.	PUNCT
inlawrev-21527	56	1	accountants	accountant	NOUN
inlawrev-21527	56	2	2016	2016	NUM
inlawrev-21527	56	3	)	)	PUNCT
inlawrev-21527	56	4	.	.	PUNCT
inlawrev-21527	57	1	8	8	X
inlawrev-21527	57	2	.	.	X
inlawrev-21527	57	3	m.	m.	PROPN
inlawrev-21527	57	4	eric	eric	PROPN
inlawrev-21527	57	5	anderson	anderson	PROPN
inlawrev-21527	57	6	,	,	PUNCT
inlawrev-21527	57	7	talking	talk	VERB
inlawrev-21527	57	8	‘	'	PUNCT
inlawrev-21527	57	9	bout	bout	VERB
inlawrev-21527	57	10	my	my	PRON
inlawrev-21527	57	11	litigation	litigation	NOUN
inlawrev-21527	57	12	—	—	PUNCT
inlawrev-21527	57	13	how	how	SCONJ
inlawrev-21527	57	14	the	the	DET
inlawrev-21527	57	15	attorney	attorney	NOUN
inlawrev-21527	57	16	response	response	NOUN
inlawrev-21527	57	17	to	to	ADP
inlawrev-21527	57	18	an	an	DET
inlawrev-21527	57	19	audit	audit	NOUN
inlawrev-21527	57	20	inquiry	inquiry	NOUN
inlawrev-21527	57	21	letter	letter	NOUN
inlawrev-21527	57	22	discloses	disclose	VERB
inlawrev-21527	57	23	as	as	ADV
inlawrev-21527	57	24	little	little	ADJ
inlawrev-21527	57	25	as	as	ADP
inlawrev-21527	57	26	possible	possible	ADJ
inlawrev-21527	57	27	,	,	PUNCT
inlawrev-21527	57	28	7	7	NUM
inlawrev-21527	57	29	transactions	transaction	NOUN
inlawrev-21527	57	30	:	:	PUNCT
inlawrev-21527	57	31	tenn	tenn	PROPN
inlawrev-21527	57	32	.	.	PUNCT
inlawrev-21527	58	1	j.	j.	PROPN
inlawrev-21527	58	2	bus	bus	PROPN
inlawrev-21527	58	3	.	.	PUNCT
inlawrev-21527	59	1	l.	l.	PROPN
inlawrev-21527	59	2	143	143	NUM
inlawrev-21527	59	3	,	,	PUNCT
inlawrev-21527	59	4	143	143	NUM
inlawrev-21527	59	5	(	(	PUNCT
inlawrev-21527	59	6	2005	2005	NUM
inlawrev-21527	59	7	)	)	PUNCT
inlawrev-21527	59	8	.	.	PUNCT
inlawrev-21527	60	1	9	9	X
inlawrev-21527	60	2	.	.	X
inlawrev-21527	60	3	see	see	VERB
inlawrev-21527	60	4	infra	infra	NOUN
inlawrev-21527	60	5	part	part	NOUN
inlawrev-21527	60	6	i.	i.	PROPN
inlawrev-21527	60	7	10	10	NUM
inlawrev-21527	60	8	.	.	PUNCT
inlawrev-21527	61	1	see	see	VERB
inlawrev-21527	61	2	i	i	PRON
inlawrev-21527	61	3	d.	d.	PROPN
inlawrev-21527	61	4	11	11	NUM
inlawrev-21527	61	5	.	.	PUNCT
inlawrev-21527	62	1	see	see	VERB
inlawrev-21527	62	2	i	i	PRON
inlawrev-21527	62	3	d.	d.	PROPN
inlawrev-21527	62	4	12	12	NUM
inlawrev-21527	62	5	.	.	PUNCT
inlawrev-21527	63	1	see	see	VERB
inlawrev-21527	63	2	infra	infra	NOUN
inlawrev-21527	63	3	part	part	NOUN
inlawrev-21527	63	4	ii.a	ii.a	PROPN
inlawrev-21527	63	5	-	-	PROPN
inlawrev-21527	63	6	b.	b.	PROPN
inlawrev-21527	63	7	2017	2017	NUM
inlawrev-21527	63	8	]	]	PUNCT
inlawrev-21527	63	9	toeing	toe	VERB
inlawrev-21527	63	10	the	the	DET
inlawrev-21527	63	11	line	line	NOUN
inlawrev-21527	63	12	971	971	NUM
inlawrev-21527	63	13	both	both	CCONJ
inlawrev-21527	63	14	accountants	accountant	NOUN
inlawrev-21527	63	15	and	and	CCONJ
inlawrev-21527	63	16	lawyers	lawyer	NOUN
inlawrev-21527	63	17	.	.	PUNCT
inlawrev-21527	64	1	13	13	NUM
inlawrev-21527	64	2	part	part	NOUN
inlawrev-21527	64	3	iii	iii	NUM
inlawrev-21527	64	4	examines	examine	VERB
inlawrev-21527	64	5	a	a	DET
inlawrev-21527	64	6	line	line	NOUN
inlawrev-21527	64	7	of	of	ADP
inlawrev-21527	64	8	cases	case	NOUN
inlawrev-21527	64	9	that	that	PRON
inlawrev-21527	64	10	addresses	address	VERB
inlawrev-21527	64	11	the	the	DET
inlawrev-21527	64	12	issue	issue	NOUN
inlawrev-21527	64	13	of	of	ADP
inlawrev-21527	64	14	whether	whether	SCONJ
inlawrev-21527	64	15	information	information	NOUN
inlawrev-21527	64	16	disclosed	disclose	VERB
inlawrev-21527	64	17	by	by	ADP
inlawrev-21527	64	18	the	the	DET
inlawrev-21527	64	19	attorney	attorney	NOUN
inlawrev-21527	64	20	to	to	ADP
inlawrev-21527	64	21	the	the	DET
inlawrev-21527	64	22	public	public	ADJ
inlawrev-21527	64	23	accountant	accountant	NOUN
inlawrev-21527	64	24	is	be	AUX
inlawrev-21527	64	25	subject	subject	ADJ
inlawrev-21527	64	26	to	to	ADP
inlawrev-21527	64	27	waiver	waiver	NOUN
inlawrev-21527	64	28	of	of	ADP
inlawrev-21527	64	29	the	the	DET
inlawrev-21527	64	30	attorney	attorney	NOUN
inlawrev-21527	64	31	-	-	PUNCT
inlawrev-21527	64	32	client	client	NOUN
inlawrev-21527	64	33	privilege	privilege	NOUN
inlawrev-21527	64	34	and	and	CCONJ
inlawrev-21527	64	35	work	work	NOUN
inlawrev-21527	64	36	-	-	PUNCT
inlawrev-21527	64	37	product	product	NOUN
inlawrev-21527	64	38	doctrine	doctrine	NOUN
inlawrev-21527	64	39	.	.	PUNCT
inlawrev-21527	65	1	the	the	DET
inlawrev-21527	65	2	third	third	ADJ
inlawrev-21527	65	3	part	part	NOUN
inlawrev-21527	65	4	of	of	ADP
inlawrev-21527	65	5	this14	this14	NOUN
inlawrev-21527	65	6	note	note	NOUN
inlawrev-21527	65	7	also	also	ADV
inlawrev-21527	65	8	provides	provide	VERB
inlawrev-21527	65	9	a	a	DET
inlawrev-21527	65	10	few	few	ADJ
inlawrev-21527	65	11	general	general	ADJ
inlawrev-21527	65	12	observations	observation	NOUN
inlawrev-21527	65	13	or	or	CCONJ
inlawrev-21527	65	14	rules	rule	NOUN
inlawrev-21527	65	15	that	that	PRON
inlawrev-21527	65	16	can	can	AUX
inlawrev-21527	65	17	be	be	AUX
inlawrev-21527	65	18	gleaned	glean	VERB
inlawrev-21527	65	19	based	base	VERB
inlawrev-21527	65	20	on	on	ADP
inlawrev-21527	65	21	the	the	DET
inlawrev-21527	65	22	pattern	pattern	NOUN
inlawrev-21527	65	23	of	of	ADP
inlawrev-21527	65	24	how	how	SCONJ
inlawrev-21527	65	25	these	these	DET
inlawrev-21527	65	26	cases	case	NOUN
inlawrev-21527	65	27	were	be	AUX
inlawrev-21527	65	28	decided	decide	VERB
inlawrev-21527	65	29	.	.	PUNCT
inlawrev-21527	66	1	in	in	ADP
inlawrev-21527	66	2	examining	examine	VERB
inlawrev-21527	66	3	the	the	DET
inlawrev-21527	66	4	outcom	outcom	NOUN
inlawrev-21527	66	5	es	es	ADP
inlawrev-21527	66	6	of15	of15	PROPN
inlawrev-21527	66	7	these	these	DET
inlawrev-21527	66	8	cases	case	NOUN
inlawrev-21527	66	9	,	,	PUNCT
inlawrev-21527	66	10	this	this	PRON
inlawrev-21527	66	11	note	note	NOUN
inlawrev-21527	66	12	details	detail	NOUN
inlawrev-21527	66	13	how	how	SCONJ
inlawrev-21527	66	14	the	the	DET
inlawrev-21527	66	15	passage	passage	NOUN
inlawrev-21527	66	16	of	of	ADP
inlawrev-21527	66	17	the	the	DET
inlawrev-21527	66	18	sarbanes	sarbanes	PROPN
inlawrev-21527	66	19	-	-	PUNCT
inlawrev-21527	66	20	oxley	oxley	PROPN
inlawrev-21527	66	21	a	a	DET
inlawrev-21527	66	22	ct	ct	NOUN
inlawrev-21527	66	23	of	of	ADP
inlawrev-21527	66	24	2002	2002	NUM
inlawrev-21527	66	25	led	lead	VERB
inlawrev-21527	66	26	to	to	ADP
inlawrev-21527	66	27	increased	increase	VERB
inlawrev-21527	66	28	audit	audit	NOUN
inlawrev-21527	66	29	oversight	oversight	NOUN
inlawrev-21527	66	30	and	and	CCONJ
inlawrev-21527	66	31	more	more	ADV
inlawrev-21527	66	32	stringent	stringent	ADJ
inlawrev-21527	66	33	disclosure	disclosure	NOUN
inlawrev-21527	66	34	requirements	requirement	NOUN
inlawrev-21527	66	35	from	from	ADP
inlawrev-21527	66	36	attorneys	attorney	NOUN
inlawrev-21527	66	37	regarding	regard	VERB
inlawrev-21527	66	38	threatened	threaten	VERB
inlawrev-21527	66	39	or	or	CCONJ
inlawrev-21527	66	40	pending	pende	VERB
inlawrev-21527	66	41	litigation	litigation	NOUN
inlawrev-21527	66	42	.	.	PUNCT
inlawrev-21527	67	1	16	16	NUM
inlawrev-21527	67	2	finally	finally	ADV
inlawrev-21527	67	3	,	,	PUNCT
inlawrev-21527	67	4	part	part	NOUN
inlawrev-21527	67	5	iv	iv	NUM
inlawrev-21527	67	6	explains	explain	VERB
inlawrev-21527	67	7	that	that	SCONJ
inlawrev-21527	67	8	“	"	PUNCT
inlawrev-21527	67	9	courts	court	NOUN
inlawrev-21527	67	10	are	be	AUX
inlawrev-21527	67	11	currently	currently	ADV
inlawrev-21527	67	12	split	split	VERB
inlawrev-21527	67	13	with	with	ADP
inlawrev-21527	67	14	respect	respect	NOUN
inlawrev-21527	67	15	to	to	ADP
inlawrev-21527	67	16	the	the	DET
inlawrev-21527	67	17	waiver	waiver	NOUN
inlawrev-21527	67	18	of	of	ADP
inlawrev-21527	67	19	privilege	privilege	NOUN
inlawrev-21527	67	20	upon	upon	SCONJ
inlawrev-21527	67	21	the	the	DET
inlawrev-21527	67	22	disclosure	disclosure	NOUN
inlawrev-21527	67	23	of	of	ADP
inlawrev-21527	67	24	corporate	corporate	ADJ
inlawrev-21527	67	25	counsel	counsel	NOUN
inlawrev-21527	67	26	’s	’s	PART
inlawrev-21527	67	27	legal	legal	ADJ
inlawrev-21527	67	28	conclusions	conclusion	NOUN
inlawrev-21527	67	29	to	to	ADP
inlawrev-21527	67	30	independent	independent	ADJ
inlawrev-21527	67	31	auditors	auditor	NOUN
inlawrev-21527	67	32	.	.	PUNCT
inlawrev-21527	67	33	”	"	PUNCT
inlawrev-21527	68	1	because	because	SCONJ
inlawrev-21527	68	2	this	this	DET
inlawrev-21527	68	3	circuit	circuit	NOUN
inlawrev-21527	68	4	split	split	VERB
inlawrev-21527	68	5	“	"	PUNCT
inlawrev-21527	68	6	muddies	muddy	VERB
inlawrev-21527	68	7	the	the	DET
inlawrev-21527	68	8	waters	water	NOUN
inlawrev-21527	68	9	”	"	PUNCT
inlawrev-21527	68	10	when17	when17	NOUN
inlawrev-21527	68	11	it	it	PRON
inlawrev-21527	68	12	comes	come	VERB
inlawrev-21527	68	13	to	to	ADP
inlawrev-21527	68	14	lawyers	lawyer	NOUN
inlawrev-21527	68	15	deciding	decide	VERB
inlawrev-21527	68	16	how	how	SCONJ
inlawrev-21527	68	17	to	to	PART
inlawrev-21527	68	18	respond	respond	VERB
inlawrev-21527	68	19	to	to	ADP
inlawrev-21527	68	20	legal	legal	ADJ
inlawrev-21527	68	21	letter	letter	NOUN
inlawrev-21527	68	22	requests	request	NOUN
inlawrev-21527	68	23	,	,	PUNCT
inlawrev-21527	68	24	the	the	DET
inlawrev-21527	68	25	note	note	NOUN
inlawrev-21527	68	26	proposes	propose	VERB
inlawrev-21527	68	27	two	two	NUM
inlawrev-21527	68	28	solutions	solution	NOUN
inlawrev-21527	68	29	to	to	ADP
inlawrev-21527	68	30	this	this	DET
inlawrev-21527	68	31	current	current	ADJ
inlawrev-21527	68	32	schism	schism	NOUN
inlawrev-21527	68	33	.	.	PUNCT
inlawrev-21527	69	1	the	the	DET
inlawrev-21527	69	2	first	first	ADJ
inlawrev-21527	69	3	solution	solution	NOUN
inlawrev-21527	69	4	involves18	involves18	NOUN
inlawrev-21527	69	5	promulgating	promulgate	VERB
inlawrev-21527	69	6	a	a	DET
inlawrev-21527	69	7	nation	nation	NOUN
inlawrev-21527	69	8	-	-	PUNCT
inlawrev-21527	69	9	wide	wide	ADJ
inlawrev-21527	69	10	accountant	accountant	NOUN
inlawrev-21527	69	11	-	-	PUNCT
inlawrev-21527	69	12	client	client	NOUN
inlawrev-21527	69	13	privilege	privilege	NOUN
inlawrev-21527	69	14	and	and	CCONJ
inlawrev-21527	69	15	the	the	DET
inlawrev-21527	69	16	second	second	ADJ
inlawrev-21527	69	17	solution	solution	NOUN
inlawrev-21527	69	18	involves	involve	VERB
inlawrev-21527	69	19	revamping	revamp	VERB
inlawrev-21527	69	20	practice	practice	NOUN
inlawrev-21527	69	21	guidebooks	guidebook	NOUN
inlawrev-21527	69	22	for	for	ADP
inlawrev-21527	69	23	writing	write	VERB
inlawrev-21527	69	24	and	and	CCONJ
inlawrev-21527	69	25	responding	respond	VERB
inlawrev-21527	69	26	to	to	PART
inlawrev-21527	69	27	audit	audit	VERB
inlawrev-21527	69	28	legal	legal	ADJ
inlawrev-21527	69	29	letters	letter	NOUN
inlawrev-21527	69	30	that	that	PRON
inlawrev-21527	69	31	incorporate	incorporate	VERB
inlawrev-21527	69	32	both	both	DET
inlawrev-21527	69	33	accountants	accountant	NOUN
inlawrev-21527	69	34	’	'	PUNCT
inlawrev-21527	69	35	and	and	CCONJ
inlawrev-21527	69	36	attorneys	attorney	NOUN
inlawrev-21527	69	37	’	’	PART
inlawrev-21527	69	38	perspectives	perspective	NOUN
inlawrev-21527	69	39	.	.	PUNCT
inlawrev-21527	70	1	19	19	NUM
inlawrev-21527	70	2	i.	i.	PROPN
inlawrev-21527	70	3	exam	exam	PROPN
inlawrev-21527	70	4	ination	ination	PROPN
inlawrev-21527	70	5	of	of	ADP
inlawrev-21527	70	6	the	the	DET
inlawrev-21527	70	7	problem	problem	NOUN
inlawrev-21527	70	8	a	a	DET
inlawrev-21527	70	9	fundamental	fundamental	ADJ
inlawrev-21527	70	10	gulf	gulf	NOUN
inlawrev-21527	70	11	exists	exist	VERB
inlawrev-21527	70	12	between	between	ADP
inlawrev-21527	70	13	the	the	DET
inlawrev-21527	70	14	roles	role	NOUN
inlawrev-21527	70	15	of	of	ADP
inlawrev-21527	70	16	lawyers	lawyer	NOUN
inlawrev-21527	70	17	and	and	CCONJ
inlawrev-21527	70	18	accountants	accountant	NOUN
inlawrev-21527	70	19	.	.	PUNCT
inlawrev-21527	71	1	this	this	DET
inlawrev-21527	71	2	divergence	divergence	NOUN
inlawrev-21527	71	3	can	can	AUX
inlawrev-21527	71	4	largely	largely	ADV
inlawrev-21527	71	5	be	be	AUX
inlawrev-21527	71	6	attributed	attribute	VERB
inlawrev-21527	71	7	to	to	ADP
inlawrev-21527	71	8	lawyers	lawyer	NOUN
inlawrev-21527	71	9	’	'	PUNCT
inlawrev-21527	71	10	and	and	CCONJ
inlawrev-21527	71	11	accountants	accountant	NOUN
inlawrev-21527	71	12	’	'	PUNCT
inlawrev-21527	71	13	diametrically	diametrically	ADV
inlawrev-21527	71	14	opposing	oppose	VERB
inlawrev-21527	71	15	loyalties	loyalty	NOUN
inlawrev-21527	71	16	,	,	PUNCT
inlawrev-21527	71	17	interests	interest	NOUN
inlawrev-21527	71	18	,	,	PUNCT
inlawrev-21527	71	19	and	and	CCONJ
inlawrev-21527	71	20	constituencies	constituency	NOUN
inlawrev-21527	71	21	.	.	PUNCT
inlawrev-21527	72	1	public	public	ADJ
inlawrev-21527	72	2	accountants	accountant	NOUN
inlawrev-21527	72	3	owe	owe	VERB
inlawrev-21527	72	4	their20	their20	VERB
inlawrev-21527	72	5	truest	true	ADJ
inlawrev-21527	72	6	allegiance	allegiance	NOUN
inlawrev-21527	72	7	to	to	ADP
inlawrev-21527	72	8	a	a	DET
inlawrev-21527	72	9	client	client	NOUN
inlawrev-21527	72	10	’s	’s	PART
inlawrev-21527	72	11	“	"	PUNCT
inlawrev-21527	72	12	creditors	creditor	NOUN
inlawrev-21527	72	13	and	and	CCONJ
inlawrev-21527	72	14	stockholders	stockholder	NOUN
inlawrev-21527	72	15	,	,	PUNCT
inlawrev-21527	72	16	as	as	ADV
inlawrev-21527	72	17	well	well	ADV
inlawrev-21527	72	18	as	as	ADP
inlawrev-21527	72	19	the	the	DET
inlawrev-21527	72	20	investing	investing	NOUN
inlawrev-21527	72	21	public	public	NOUN
inlawrev-21527	72	22	.	.	PUNCT
inlawrev-21527	72	23	.	.	PUNCT
inlawrev-21527	72	24	.	.	PUNCT
inlawrev-21527	73	1	[	[	X
inlawrev-21527	73	2	and	and	CCONJ
inlawrev-21527	73	3	]	]	X
inlawrev-21527	73	4	[	[	X
inlawrev-21527	73	5	t]his	t]his	DET
inlawrev-21527	73	6	‘	'	PUNCT
inlawrev-21527	73	7	public	public	ADJ
inlawrev-21527	73	8	watchdog	watchdog	NOUN
inlawrev-21527	73	9	’	'	PUNCT
inlawrev-21527	73	10	function	function	NOUN
inlawrev-21527	73	11	demands	demand	NOUN
inlawrev-21527	73	12	that	that	SCONJ
inlawrev-21527	73	13	the	the	DET
inlawrev-21527	73	14	accountant	accountant	NOUN
inlawrev-21527	73	15	maintain	maintain	VERB
inlawrev-21527	73	16	total	total	ADJ
inlawrev-21527	73	17	independence	independence	NOUN
inlawrev-21527	73	18	from	from	ADP
inlawrev-21527	73	19	the	the	DET
inlawrev-21527	73	20	client	client	NOUN
inlawrev-21527	73	21	at	at	ADP
inlawrev-21527	73	22	all	all	DET
inlawrev-21527	73	23	times	time	NOUN
inlawrev-21527	73	24	and	and	CCONJ
inlawrev-21527	73	25	requires	require	VERB
inlawrev-21527	73	26	complete	complete	ADJ
inlawrev-21527	73	27	fidelity	fidelity	NOUN
inlawrev-21527	73	28	to	to	ADP
inlawrev-21527	73	29	the	the	DET
inlawrev-21527	73	30	public	public	PROPN
inlawrev-21527	73	31	trust	trust	NOUN
inlawrev-21527	73	32	.	.	PUNCT
inlawrev-21527	73	33	”	"	PUNCT
inlawrev-21527	74	1	in	in	ADP
inlawrev-21527	74	2	contrast	contrast	NOUN
inlawrev-21527	74	3	,	,	PUNCT
inlawrev-21527	74	4	attorneys	attorney	NOUN
inlawrev-21527	74	5	owe	owe	VERB
inlawrev-21527	74	6	an	an	DET
inlawrev-21527	74	7	“	"	PUNCT
inlawrev-21527	74	8	unwavering	unwavering	ADJ
inlawrev-21527	74	9	duty	duty	NOUN
inlawrev-21527	74	10	of21	of21	PROPN
inlawrev-21527	74	11	loyalty	loyalty	NOUN
inlawrev-21527	74	12	”	"	PUNCT
inlawrev-21527	74	13	to	to	ADP
inlawrev-21527	74	14	their	their	PRON
inlawrev-21527	74	15	clients	client	NOUN
inlawrev-21527	74	16	and	and	CCONJ
inlawrev-21527	74	17	“	"	PUNCT
inlawrev-21527	74	18	have	have	VERB
inlawrev-21527	74	19	an	an	DET
inlawrev-21527	74	20	obligation	obligation	NOUN
inlawrev-21527	74	21	to	to	ADP
inlawrev-21527	74	22	their	their	PRON
inlawrev-21527	74	23	clients	client	NOUN
inlawrev-21527	74	24	to	to	PART
inlawrev-21527	74	25	provide	provide	VERB
inlawrev-21527	74	26	competent	competent	ADJ
inlawrev-21527	74	27	,	,	PUNCT
inlawrev-21527	74	28	diligent	diligent	ADJ
inlawrev-21527	74	29	,	,	PUNCT
inlawrev-21527	74	30	truthful	truthful	ADJ
inlawrev-21527	74	31	,	,	PUNCT
inlawrev-21527	74	32	independent	independent	ADJ
inlawrev-21527	74	33	and	and	CCONJ
inlawrev-21527	74	34	confidential	confidential	ADJ
inlawrev-21527	74	35	representation	representation	NOUN
inlawrev-21527	74	36	.	.	PUNCT
inlawrev-21527	74	37	”	"	PUNCT
inlawrev-21527	75	1	as22	as22	PROPN
inlawrev-21527	75	2	a	a	DET
inlawrev-21527	75	3	result	result	NOUN
inlawrev-21527	75	4	of	of	ADP
inlawrev-21527	75	5	these	these	DET
inlawrev-21527	75	6	contrary	contrary	ADJ
inlawrev-21527	75	7	loyalties	loyalty	NOUN
inlawrev-21527	75	8	,	,	PUNCT
inlawrev-21527	75	9	accountants	accountant	NOUN
inlawrev-21527	75	10	and	and	CCONJ
inlawrev-21527	75	11	attorneys	attorney	NOUN
inlawrev-21527	75	12	have	have	VERB
inlawrev-21527	75	13	difficulty	difficulty	NOUN
inlawrev-21527	75	14	agreeing	agree	VERB
inlawrev-21527	75	15	on	on	ADP
inlawrev-21527	75	16	the	the	DET
inlawrev-21527	75	17	appropriate	appropriate	ADJ
inlawrev-21527	75	18	level	level	NOUN
inlawrev-21527	75	19	of	of	ADP
inlawrev-21527	75	20	disclosure	disclosure	NOUN
inlawrev-21527	75	21	required	require	VERB
inlawrev-21527	75	22	regarding	regard	VERB
inlawrev-21527	75	23	pending	pende	VERB
inlawrev-21527	75	24	litigation	litigation	NOUN
inlawrev-21527	75	25	or	or	CCONJ
inlawrev-21527	75	26	unasserted	unasserted	ADJ
inlawrev-21527	75	27	claims	claim	NOUN
inlawrev-21527	75	28	.	.	PUNCT
inlawrev-21527	76	1	23	23	NUM
inlawrev-21527	76	2	13	13	NUM
inlawrev-21527	76	3	.	.	PUNCT
inlawrev-21527	77	1	see	see	VERB
inlawrev-21527	77	2	infra	infra	NOUN
inlawrev-21527	77	3	part	part	NOUN
inlawrev-21527	77	4	ii.c	ii.c	NOUN
inlawrev-21527	77	5	-	-	NOUN
inlawrev-21527	77	6	d.	d.	NOUN
inlawrev-21527	77	7	14	14	NUM
inlawrev-21527	77	8	.	.	PUNCT
inlawrev-21527	78	1	see	see	VERB
inlawrev-21527	78	2	infra	infra	NOUN
inlawrev-21527	78	3	part	part	PROPN
inlawrev-21527	78	4	iii	iii	NOUN
inlawrev-21527	78	5	.	.	PROPN
inlawrev-21527	78	6	15	15	NUM
inlawrev-21527	78	7	.	.	PUNCT
inlawrev-21527	79	1	see	see	VERB
inlawrev-21527	79	2	i	i	PRON
inlawrev-21527	79	3	d.	d.	PROPN
inlawrev-21527	79	4	16	16	NUM
inlawrev-21527	79	5	.	.	PUNCT
inlawrev-21527	80	1	see	see	VERB
inlawrev-21527	80	2	i	i	PRON
inlawrev-21527	80	3	d.	d.	PROPN
inlawrev-21527	80	4	17	17	NUM
inlawrev-21527	80	5	.	.	PUNCT
inlawrev-21527	81	1	aaron	aaron	PROPN
inlawrev-21527	81	2	j.	j.	PROPN
inlawrev-21527	81	3	rigby	rigby	PROPN
inlawrev-21527	81	4	,	,	PUNCT
inlawrev-21527	81	5	the	the	DET
inlawrev-21527	81	6	attorney	attorney	NOUN
inlawrev-21527	81	7	-	-	PUNCT
inlawrev-21527	81	8	auditor	auditor	NOUN
inlawrev-21527	81	9	relationship	relationship	NOUN
inlawrev-21527	81	10	:	:	PUNCT
inlawrev-21527	81	11	responding	respond	VERB
inlawrev-21527	81	12	to	to	AUX
inlawrev-21527	81	13	audit	audit	NOUN
inlawrev-21527	81	14	inquiries	inquiry	NOUN
inlawrev-21527	81	15	,	,	PUNCT
inlawrev-21527	81	16	the	the	DET
inlawrev-21527	81	17	disclosure	disclosure	NOUN
inlawrev-21527	81	18	of	of	ADP
inlawrev-21527	81	19	loss	loss	NOUN
inlawrev-21527	81	20	contingencies	contingency	NOUN
inlawrev-21527	81	21	and	and	CCONJ
inlawrev-21527	81	22	the	the	DET
inlawrev-21527	81	23	work	work	NOUN
inlawrev-21527	81	24	-	-	PUNCT
inlawrev-21527	81	25	product	product	NOUN
inlawrev-21527	81	26	privilege	privilege	NOUN
inlawrev-21527	81	27	,	,	PUNCT
inlawrev-21527	81	28	35	35	NUM
inlawrev-21527	81	29	no	no	NOUN
inlawrev-21527	81	30	.	.	PROPN
inlawrev-21527	81	31	3	3	NUM
inlawrev-21527	81	32	sec	sec	PROPN
inlawrev-21527	81	33	.	.	PUNCT
inlawrev-21527	82	1	reg	reg	PROPN
inlawrev-21527	82	2	.	.	PUNCT
inlawrev-21527	83	1	l.j	l.j	PROPN
inlawrev-21527	83	2	.	.	PROPN
inlawrev-21527	83	3	art	art	PROPN
inlawrev-21527	83	4	1	1	NUM
inlawrev-21527	83	5	(	(	PUNCT
inlawrev-21527	83	6	2007	2007	NUM
inlawrev-21527	83	7	)	)	PUNCT
inlawrev-21527	83	8	.	.	PUNCT
inlawrev-21527	84	1	18	18	NUM
inlawrev-21527	84	2	.	.	X
inlawrev-21527	84	3	see	see	VERB
inlawrev-21527	84	4	infra	infra	NOUN
inlawrev-21527	84	5	part	part	NOUN
inlawrev-21527	84	6	iv	iv	NOUN
inlawrev-21527	84	7	.	.	PROPN
inlawrev-21527	84	8	19	19	NUM
inlawrev-21527	84	9	.	.	PUNCT
inlawrev-21527	85	1	see	see	VERB
inlawrev-21527	85	2	i	i	PRON
inlawrev-21527	85	3	d.	d.	PROPN
inlawrev-21527	85	4	20	20	NUM
inlawrev-21527	85	5	.	.	PUNCT
inlawrev-21527	86	1	rigby	rigby	PROPN
inlawrev-21527	86	2	,	,	PUNCT
inlawrev-21527	86	3	supra	supra	PROPN
inlawrev-21527	86	4	note	note	PROPN
inlawrev-21527	86	5	17	17	NUM
inlawrev-21527	86	6	.	.	PUNCT
inlawrev-21527	86	7	21	21	NUM
inlawrev-21527	86	8	.	.	PUNCT
inlawrev-21527	87	1	united	united	PROPN
inlawrev-21527	87	2	states	states	PROPN
inlawrev-21527	87	3	v.	v.	PROPN
inlawrev-21527	87	4	arthur	arthur	PROPN
inlawrev-21527	87	5	young	young	PROPN
inlawrev-21527	87	6	&	&	CCONJ
inlawrev-21527	87	7	co.	co.	PROPN
inlawrev-21527	87	8	,	,	PUNCT
inlawrev-21527	87	9	465	465	NUM
inlawrev-21527	87	10	u.s	u.s	PROPN
inlawrev-21527	87	11	.	.	PROPN
inlawrev-21527	87	12	805	805	NUM
inlawrev-21527	87	13	,	,	PUNCT
inlawrev-21527	87	14	818	818	NUM
inlawrev-21527	87	15	(	(	PUNCT
inlawrev-21527	87	16	1984	1984	NUM
inlawrev-21527	87	17	)	)	PUNCT
inlawrev-21527	87	18	.	.	PUNCT
inlawrev-21527	88	1	22	22	NUM
inlawrev-21527	88	2	.	.	PUNCT
inlawrev-21527	89	1	rigby	rigby	PROPN
inlawrev-21527	89	2	,	,	PUNCT
inlawrev-21527	89	3	supra	supra	PROPN
inlawrev-21527	89	4	note	note	PROPN
inlawrev-21527	89	5	17	17	NUM
inlawrev-21527	89	6	.	.	PUNCT
inlawrev-21527	90	1	23	23	NUM
inlawrev-21527	90	2	.	.	PUNCT
inlawrev-21527	91	1	anderson	anderson	PROPN
inlawrev-21527	91	2	,	,	PUNCT
inlawrev-21527	91	3	supra	supra	PROPN
inlawrev-21527	91	4	note	note	PROPN
inlawrev-21527	91	5	8	8	NUM
inlawrev-21527	91	6	,	,	PUNCT
inlawrev-21527	91	7	at	at	ADP
inlawrev-21527	91	8	166	166	NUM
inlawrev-21527	91	9	(	(	PUNCT
inlawrev-21527	91	10	“	"	PUNCT
inlawrev-21527	91	11	the	the	DET
inlawrev-21527	91	12	possibility	possibility	NOUN
inlawrev-21527	91	13	that	that	SCONJ
inlawrev-21527	91	14	an	an	DET
inlawrev-21527	91	15	‘	'	PUNCT
inlawrev-21527	91	16	expectation	expectation	NOUN
inlawrev-21527	91	17	gap	gap	NOUN
inlawrev-21527	91	18	’	'	PUNCT
inlawrev-21527	91	19	exists	exist	VERB
inlawrev-21527	91	20	between	between	ADP
inlawrev-21527	91	21	972	972	NUM
inlawrev-21527	91	22	indiana	indiana	PROPN
inlawrev-21527	91	23	law	law	PROPN
inlawrev-21527	91	24	review	review	NOUN
inlawrev-21527	91	25	[	[	X
inlawrev-21527	91	26	vol	vol	NOUN
inlawrev-21527	91	27	.	.	PUNCT
inlawrev-21527	91	28	50:969	50:969	NUM
inlawrev-21527	91	29	because	because	SCONJ
inlawrev-21527	91	30	accountants	accountant	NOUN
inlawrev-21527	91	31	owe	owe	VERB
inlawrev-21527	91	32	their	their	PRON
inlawrev-21527	91	33	main	main	ADJ
inlawrev-21527	91	34	duty	duty	NOUN
inlawrev-21527	91	35	to	to	ADP
inlawrev-21527	91	36	outside	outside	ADJ
inlawrev-21527	91	37	investors	investor	NOUN
inlawrev-21527	91	38	and	and	CCONJ
inlawrev-21527	91	39	creditors	creditor	NOUN
inlawrev-21527	91	40	,	,	PUNCT
inlawrev-21527	91	41	accountants	accountant	NOUN
inlawrev-21527	91	42	and	and	CCONJ
inlawrev-21527	91	43	the	the	DET
inlawrev-21527	91	44	standards	standard	NOUN
inlawrev-21527	91	45	they	they	PRON
inlawrev-21527	91	46	must	must	AUX
inlawrev-21527	91	47	follow	follow	VERB
inlawrev-21527	91	48	value	value	NOUN
inlawrev-21527	91	49	transparency	transparency	NOUN
inlawrev-21527	91	50	in	in	ADP
inlawrev-21527	91	51	every	every	DET
inlawrev-21527	91	52	aspect	aspect	NOUN
inlawrev-21527	91	53	of	of	ADP
inlawrev-21527	91	54	clients	client	NOUN
inlawrev-21527	91	55	’	'	PUNCT
inlawrev-21527	91	56	financial	financial	ADJ
inlawrev-21527	91	57	statements	statement	NOUN
inlawrev-21527	91	58	:	:	PUNCT
inlawrev-21527	91	59	“	"	PUNCT
inlawrev-21527	91	60	transparent	transparent	ADJ
inlawrev-21527	91	61	,	,	PUNCT
inlawrev-21527	91	62	informative	informative	ADJ
inlawrev-21527	91	63	and	and	CCONJ
inlawrev-21527	91	64	accurate	accurate	ADJ
inlawrev-21527	91	65	financial	financial	ADJ
inlawrev-21527	91	66	reporting	reporting	NOUN
inlawrev-21527	91	67	are	be	AUX
inlawrev-21527	91	68	the	the	DET
inlawrev-21527	91	69	lifeblood	lifeblood	NOUN
inlawrev-21527	91	70	of	of	ADP
inlawrev-21527	91	71	the	the	DET
inlawrev-21527	91	72	capital	capital	NOUN
inlawrev-21527	91	73	markets	market	NOUN
inlawrev-21527	91	74	and	and	CCONJ
inlawrev-21527	91	75	are	be	AUX
inlawrev-21527	91	76	essential	essential	ADJ
inlawrev-21527	91	77	for	for	ADP
inlawrev-21527	91	78	investors	investor	NOUN
inlawrev-21527	91	79	to	to	PART
inlawrev-21527	91	80	m	m	PROPN
inlawrev-21527	91	81	ake	ake	NOUN
inlawrev-21527	91	82	informed	informed	ADJ
inlawrev-21527	91	83	decisions	decision	NOUN
inlawrev-21527	91	84	as	as	ADP
inlawrev-21527	91	85	to	to	ADP
inlawrev-21527	91	86	how	how	SCONJ
inlawrev-21527	91	87	to	to	PART
inlawrev-21527	91	88	allocate	allocate	VERB
inlawrev-21527	91	89	their	their	PRON
inlawrev-21527	91	90	capital	capital	NOUN
inlawrev-21527	91	91	.	.	PUNCT
inlawrev-21527	91	92	”	"	PUNCT
inlawrev-21527	92	1	to24	to24	PROPN
inlawrev-21527	92	2	provide	provide	VERB
inlawrev-21527	92	3	the	the	DET
inlawrev-21527	92	4	investing	investing	NOUN
inlawrev-21527	92	5	public	public	NOUN
inlawrev-21527	92	6	with	with	ADP
inlawrev-21527	92	7	the	the	DET
inlawrev-21527	92	8	m	m	PRON
inlawrev-21527	92	9	ost	ost	ADJ
inlawrev-21527	92	10	precise	precise	ADJ
inlawrev-21527	92	11	information	information	NOUN
inlawrev-21527	92	12	possible	possible	ADJ
inlawrev-21527	92	13	,	,	PUNCT
inlawrev-21527	92	14	public	public	ADJ
inlawrev-21527	92	15	accountants	accountant	NOUN
inlawrev-21527	92	16	request	request	VERB
inlawrev-21527	92	17	substantial	substantial	ADJ
inlawrev-21527	92	18	information	information	NOUN
inlawrev-21527	92	19	from	from	ADP
inlawrev-21527	92	20	lawyers	lawyer	NOUN
inlawrev-21527	92	21	regarding	regard	VERB
inlawrev-21527	92	22	loss	loss	NOUN
inlawrev-21527	92	23	contingencies	contingency	NOUN
inlawrev-21527	92	24	,	,	PUNCT
inlawrev-21527	92	25	such	such	ADJ
inlawrev-21527	92	26	as	as	ADP
inlawrev-21527	92	27	pending	pende	VERB
inlawrev-21527	92	28	litigation	litigation	NOUN
inlawrev-21527	92	29	and	and	CCONJ
inlawrev-21527	92	30	unasserted	unasserted	ADJ
inlawrev-21527	92	31	claims	claim	NOUN
inlawrev-21527	92	32	.	.	PUNCT
inlawrev-21527	93	1	auditors25	auditors25	NOUN
inlawrev-21527	93	2	request	request	VERB
inlawrev-21527	93	3	detailed	detailed	ADJ
inlawrev-21527	93	4	inform	inform	NOUN
inlawrev-21527	93	5	ation	ation	NOUN
inlawrev-21527	93	6	from	from	ADP
inlawrev-21527	93	7	attorneys	attorney	NOUN
inlawrev-21527	93	8	that	that	PRON
inlawrev-21527	93	9	is	be	AUX
inlawrev-21527	93	10	necessary	necessary	ADJ
inlawrev-21527	93	11	to	to	PART
inlawrev-21527	93	12	evaluate	evaluate	VERB
inlawrev-21527	93	13	the	the	DET
inlawrev-21527	93	14	following	follow	VERB
inlawrev-21527	93	15	factors	factor	NOUN
inlawrev-21527	93	16	within	within	ADP
inlawrev-21527	93	17	a	a	DET
inlawrev-21527	93	18	client	client	NOUN
inlawrev-21527	93	19	’s	’s	PART
inlawrev-21527	93	20	financial	financial	ADJ
inlawrev-21527	93	21	statements	statement	NOUN
inlawrev-21527	93	22	:	:	PUNCT
inlawrev-21527	93	23	(	(	PUNCT
inlawrev-21527	93	24	a	a	X
inlawrev-21527	93	25	)	)	PUNCT
inlawrev-21527	93	26	the	the	DET
inlawrev-21527	93	27	period	period	NOUN
inlawrev-21527	93	28	in	in	ADP
inlawrev-21527	93	29	which	which	PRON
inlawrev-21527	93	30	the	the	DET
inlawrev-21527	93	31	underlying	underlie	VERB
inlawrev-21527	93	32	cause	cause	NOUN
inlawrev-21527	93	33	[	[	X
inlawrev-21527	93	34	(	(	PUNCT
inlawrev-21527	93	35	that	that	PRON
inlawrev-21527	93	36	is	is	ADV
inlawrev-21527	93	37	,	,	PUNCT
inlawrev-21527	93	38	the	the	DET
inlawrev-21527	93	39	cause	cause	NOUN
inlawrev-21527	93	40	for	for	ADP
inlawrev-21527	93	41	action	action	NOUN
inlawrev-21527	93	42	)	)	PUNCT
inlawrev-21527	93	43	of	of	ADP
inlawrev-21527	93	44	the	the	DET
inlawrev-21527	93	45	pending	pende	VERB
inlawrev-21527	93	46	or	or	CCONJ
inlawrev-21527	93	47	threatened	threaten	VERB
inlawrev-21527	93	48	litigation	litigation	NOUN
inlawrev-21527	93	49	or	or	CCONJ
inlawrev-21527	93	50	of	of	ADP
inlawrev-21527	93	51	the	the	DET
inlawrev-21527	93	52	actual	actual	ADJ
inlawrev-21527	93	53	or	or	CCONJ
inlawrev-21527	93	54	possible	possible	ADJ
inlawrev-21527	93	55	claim	claim	NOUN
inlawrev-21527	93	56	or	or	CCONJ
inlawrev-21527	93	57	assessment	assessment	NOUN
inlawrev-21527	93	58	]	]	PUNCT
inlawrev-21527	93	59	occurred	occur	VERB
inlawrev-21527	93	60	[	[	X
inlawrev-21527	93	61	;	;	PUNCT
inlawrev-21527	93	62	]	]	PUNCT
inlawrev-21527	93	63	(	(	PUNCT
inlawrev-21527	93	64	b	b	X
inlawrev-21527	93	65	)	)	PUNCT
inlawrev-21527	93	66	the	the	DET
inlawrev-21527	93	67	degree	degree	NOUN
inlawrev-21527	93	68	of	of	ADP
inlawrev-21527	93	69	probability	probability	NOUN
inlawrev-21527	93	70	of	of	ADP
inlawrev-21527	93	71	an	an	DET
inlawrev-21527	93	72	unfavorable	unfavorable	ADJ
inlawrev-21527	93	73	outcome	outcome	NOUN
inlawrev-21527	93	74	[	[	X
inlawrev-21527	93	75	;	;	PUNCT
inlawrev-21527	93	76	]	]	PUNCT
inlawrev-21527	94	1	[	[	X
inlawrev-21527	94	2	and	and	CCONJ
inlawrev-21527	94	3	]	]	PUNCT
inlawrev-21527	94	4	(	(	PUNCT
inlawrev-21527	94	5	c	c	X
inlawrev-21527	94	6	)	)	PUNCT
inlawrev-21527	94	7	the	the	DET
inlawrev-21527	94	8	ability	ability	NOUN
inlawrev-21527	94	9	to	to	PART
inlawrev-21527	94	10	make	make	VERB
inlawrev-21527	94	11	a	a	DET
inlawrev-21527	94	12	reasonable	reasonable	ADJ
inlawrev-21527	94	13	estimate	estimate	NOUN
inlawrev-21527	94	14	of	of	ADP
inlawrev-21527	94	15	the	the	DET
inlawrev-21527	94	16	amount	amount	NOUN
inlawrev-21527	94	17	of	of	ADP
inlawrev-21527	94	18	loss.26	loss.26	NOUN
inlawrev-21527	94	19	conversely	conversely	ADV
inlawrev-21527	94	20	,	,	PUNCT
inlawrev-21527	94	21	because	because	SCONJ
inlawrev-21527	94	22	attorneys	attorney	NOUN
inlawrev-21527	94	23	owe	owe	VERB
inlawrev-21527	94	24	their	their	PRON
inlawrev-21527	94	25	primary	primary	ADJ
inlawrev-21527	94	26	loyalty	loyalty	NOUN
inlawrev-21527	94	27	to	to	ADP
inlawrev-21527	94	28	their	their	PRON
inlawrev-21527	94	29	clients	client	NOUN
inlawrev-21527	94	30	,	,	PUNCT
inlawrev-21527	94	31	they	they	PRON
inlawrev-21527	94	32	desire	desire	VERB
inlawrev-21527	94	33	to	to	PART
inlawrev-21527	94	34	keep	keep	VERB
inlawrev-21527	94	35	their	their	PRON
inlawrev-21527	94	36	communications	communication	NOUN
inlawrev-21527	94	37	with	with	ADP
inlawrev-21527	94	38	their	their	PRON
inlawrev-21527	94	39	clients	client	NOUN
inlawrev-21527	94	40	confidential	confidential	ADJ
inlawrev-21527	94	41	and	and	CCONJ
inlawrev-21527	94	42	disclose	disclose	VERB
inlawrev-21527	94	43	the	the	DET
inlawrev-21527	94	44	bare	bare	ADJ
inlawrev-21527	94	45	minimum	minimum	NOUN
inlawrev-21527	94	46	to	to	ADP
inlawrev-21527	94	47	third	third	ADJ
inlawrev-21527	94	48	parties	party	NOUN
inlawrev-21527	94	49	inquiring	inquire	VERB
inlawrev-21527	94	50	about	about	ADP
inlawrev-21527	94	51	a	a	DET
inlawrev-21527	94	52	specific	specific	ADJ
inlawrev-21527	94	53	case	case	NOUN
inlawrev-21527	94	54	involving	involve	VERB
inlawrev-21527	94	55	their	their	PRON
inlawrev-21527	94	56	clients	client	NOUN
inlawrev-21527	94	57	.	.	PUNCT
inlawrev-21527	95	1	both	both	DET
inlawrev-21527	95	2	accountants	accountant	NOUN
inlawrev-21527	95	3	and	and	CCONJ
inlawrev-21527	95	4	attorneys	attorney	NOUN
inlawrev-21527	95	5	have	have	VERB
inlawrev-21527	95	6	legitimate	legitimate	ADJ
inlawrev-21527	95	7	concerns	concern	NOUN
inlawrev-21527	95	8	.	.	PUNCT
inlawrev-21527	96	1	there	there	PRON
inlawrev-21527	96	2	is	be	VERB
inlawrev-21527	96	3	a	a	DET
inlawrev-21527	96	4	host27	host27	NOUN
inlawrev-21527	96	5	of	of	ADP
inlawrev-21527	96	6	compelling	compelling	ADJ
inlawrev-21527	96	7	and	and	CCONJ
inlawrev-21527	96	8	severe	severe	ADJ
inlawrev-21527	96	9	consequences	consequence	NOUN
inlawrev-21527	96	10	an	an	DET
inlawrev-21527	96	11	attorney	attorney	NOUN
inlawrev-21527	96	12	or	or	CCONJ
inlawrev-21527	96	13	accountant	accountant	NOUN
inlawrev-21527	96	14	faces	face	NOUN
inlawrev-21527	96	15	when	when	SCONJ
inlawrev-21527	96	16	too	too	ADV
inlawrev-21527	96	17	many	many	ADJ
inlawrev-21527	96	18	or	or	CCONJ
inlawrev-21527	96	19	too	too	ADV
inlawrev-21527	96	20	few	few	ADJ
inlawrev-21527	96	21	details	detail	NOUN
inlawrev-21527	96	22	are	be	AUX
inlawrev-21527	96	23	revealed	reveal	VERB
inlawrev-21527	96	24	in	in	ADP
inlawrev-21527	96	25	response	response	NOUN
inlawrev-21527	96	26	to	to	ADP
inlawrev-21527	96	27	an	an	DET
inlawrev-21527	96	28	audit	audit	NOUN
inlawrev-21527	96	29	inquiry	inquiry	NOUN
inlawrev-21527	96	30	letter	letter	NOUN
inlawrev-21527	96	31	.	.	PUNCT
inlawrev-21527	97	1	28	28	NUM
inlawrev-21527	97	2	a.	a.	NOUN
inlawrev-21527	97	3	the	the	DET
inlawrev-21527	97	4	dangers	danger	NOUN
inlawrev-21527	97	5	in	in	ADP
inlawrev-21527	97	6	disclosing	disclose	VERB
inlawrev-21527	97	7	too	too	ADV
inlawrev-21527	97	8	m	m	VERB
inlawrev-21527	97	9	uch	uch	ADJ
inlawrev-21527	97	10	to	to	ADP
inlawrev-21527	97	11	auditors	auditor	NOUN
inlawrev-21527	97	12	attorneys	attorney	NOUN
inlawrev-21527	97	13	have	have	AUX
inlawrev-21527	97	14	several	several	ADJ
inlawrev-21527	97	15	fears	fear	NOUN
inlawrev-21527	97	16	in	in	ADP
inlawrev-21527	97	17	disclosing	disclose	VERB
inlawrev-21527	97	18	too	too	ADV
inlawrev-21527	97	19	m	m	VERB
inlawrev-21527	97	20	uch	uch	ADJ
inlawrev-21527	97	21	information	information	NOUN
inlawrev-21527	97	22	to	to	ADP
inlawrev-21527	97	23	auditors	auditor	NOUN
inlawrev-21527	97	24	what	what	PRON
inlawrev-21527	97	25	the	the	DET
inlawrev-21527	97	26	auditor	auditor	NOUN
inlawrev-21527	97	27	requests	request	NOUN
inlawrev-21527	97	28	and	and	CCONJ
inlawrev-21527	97	29	what	what	PRON
inlawrev-21527	97	30	the	the	DET
inlawrev-21527	97	31	attorney	attorney	NOUN
inlawrev-21527	97	32	provides	provide	VERB
inlawrev-21527	97	33	is	be	AUX
inlawrev-21527	97	34	quite	quite	ADV
inlawrev-21527	97	35	real	real	ADJ
inlawrev-21527	97	36	.	.	PUNCT
inlawrev-21527	97	37	”	"	PUNCT
inlawrev-21527	97	38	)	)	PUNCT
inlawrev-21527	97	39	.	.	PUNCT
inlawrev-21527	98	1	24	24	NUM
inlawrev-21527	98	2	.	.	PUNCT
inlawrev-21527	98	3	steven	steven	PROPN
inlawrev-21527	98	4	b.	b.	PROPN
inlawrev-21527	98	5	harris	harris	PROPN
inlawrev-21527	98	6	,	,	PUNCT
inlawrev-21527	98	7	the	the	DET
inlawrev-21527	98	8	importance	importance	NOUN
inlawrev-21527	98	9	of	of	ADP
inlawrev-21527	98	10	auditing	auditing	NOUN
inlawrev-21527	98	11	and	and	CCONJ
inlawrev-21527	98	12	audit	audit	NOUN
inlawrev-21527	98	13	regulation	regulation	NOUN
inlawrev-21527	98	14	to	to	ADP
inlawrev-21527	98	15	the	the	DET
inlawrev-21527	98	16	capital	capital	NOUN
inlawrev-21527	98	17	markets	market	NOUN
inlawrev-21527	98	18	,	,	PUNCT
inlawrev-21527	98	19	pub	pub	NOUN
inlawrev-21527	98	20	.	.	PUNCT
inlawrev-21527	98	21	company	company	NOUN
inlawrev-21527	98	22	acct	acct	NOUN
inlawrev-21527	98	23	.	.	PUNCT
inlawrev-21527	99	1	oversight	oversight	NOUN
inlawrev-21527	99	2	board	board	PROPN
inlawrev-21527	99	3	(	(	PUNCT
inlawrev-21527	99	4	mar	mar	PROPN
inlawrev-21527	99	5	.	.	PROPN
inlawrev-21527	99	6	20	20	NUM
inlawrev-21527	99	7	,	,	PUNCT
inlawrev-21527	99	8	2014	2014	NUM
inlawrev-21527	99	9	)	)	PUNCT
inlawrev-21527	99	10	,	,	PUNCT
inlawrev-21527	99	11	http://pcaobus.org/	http://pcaobus.org/	PROPN
inlawrev-21527	99	12	news	news	NOUN
inlawrev-21527	99	13	/	/	SYM
inlawrev-21527	99	14	speech	speech	NOUN
inlawrev-21527	99	15	/	/	SYM
inlawrev-21527	99	16	pages/03202014_american.aspx	pages/03202014_american.aspx	NOUN
inlawrev-21527	100	1	[	[	X
inlawrev-21527	100	2	perma.cc/x5k3-6uep	perma.cc/x5k3-6uep	NOUN
inlawrev-21527	100	3	]	]	PUNCT
inlawrev-21527	100	4	.	.	PUNCT
inlawrev-21527	101	1	25	25	NUM
inlawrev-21527	101	2	.	.	PUNCT
inlawrev-21527	102	1	a	a	DET
inlawrev-21527	102	2	loss	loss	NOUN
inlawrev-21527	102	3	contingency	contingency	NOUN
inlawrev-21527	102	4	is	be	AUX
inlawrev-21527	102	5	“	"	PUNCT
inlawrev-21527	102	6	[	[	X
inlawrev-21527	102	7	a]n	a]n	VERB
inlawrev-21527	102	8	existing	exist	VERB
inlawrev-21527	102	9	condition	condition	NOUN
inlawrev-21527	102	10	,	,	PUNCT
inlawrev-21527	102	11	situation	situation	NOUN
inlawrev-21527	102	12	,	,	PUNCT
inlawrev-21527	102	13	or	or	CCONJ
inlawrev-21527	102	14	set	set	NOUN
inlawrev-21527	102	15	of	of	ADP
inlawrev-21527	102	16	circumstances	circumstance	NOUN
inlawrev-21527	102	17	involving	involve	VERB
inlawrev-21527	102	18	uncertainty	uncertainty	NOUN
inlawrev-21527	102	19	as	as	ADP
inlawrev-21527	102	20	to	to	ADP
inlawrev-21527	102	21	possible	possible	ADJ
inlawrev-21527	102	22	loss	loss	NOUN
inlawrev-21527	102	23	to	to	ADP
inlawrev-21527	102	24	an	an	DET
inlawrev-21527	102	25	entity	entity	NOUN
inlawrev-21527	102	26	that	that	PRON
inlawrev-21527	102	27	will	will	AUX
inlawrev-21527	102	28	ultimately	ultimately	ADV
inlawrev-21527	102	29	be	be	AUX
inlawrev-21527	102	30	resolved	resolve	VERB
inlawrev-21527	102	31	when	when	SCONJ
inlawrev-21527	102	32	one	one	NUM
inlawrev-21527	102	33	or	or	CCONJ
inlawrev-21527	102	34	more	more	ADJ
inlawrev-21527	102	35	future	future	ADJ
inlawrev-21527	102	36	events	event	NOUN
inlawrev-21527	102	37	occur	occur	VERB
inlawrev-21527	102	38	or	or	CCONJ
inlawrev-21527	102	39	fail	fail	VERB
inlawrev-21527	102	40	to	to	PART
inlawrev-21527	102	41	occur	occur	VERB
inlawrev-21527	102	42	.	.	PUNCT
inlawrev-21527	102	43	”	"	PUNCT
inlawrev-21527	103	1	financial	financial	ADJ
inlawrev-21527	103	2	accounting	accounting	NOUN
inlawrev-21527	103	3	standards	standards	PROPN
inlawrev-21527	103	4	board	board	NOUN
inlawrev-21527	103	5	,	,	PUNCT
inlawrev-21527	103	6	accounting	accounting	NOUN
inlawrev-21527	103	7	standards	standard	NOUN
inlawrev-21527	103	8	codification	codification	NOUN
inlawrev-21527	103	9	glossary	glossary	NOUN
inlawrev-21527	103	10	(	(	PUNCT
inlawrev-21527	103	11	2010	2010	NUM
inlawrev-21527	103	12	)	)	PUNCT
inlawrev-21527	104	1	[	[	X
inlawrev-21527	104	2	hereinafter	hereinafter	NOUN
inlawrev-21527	104	3	asc	asc	PROPN
inlawrev-21527	104	4	glossary	glossary	PROPN
inlawrev-21527	104	5	]	]	X
inlawrev-21527	104	6	.	.	PUNCT
inlawrev-21527	105	1	26	26	NUM
inlawrev-21527	105	2	.	.	PUNCT
inlawrev-21527	106	1	audit	audit	NOUN
inlawrev-21527	106	2	evidence	evidence	NOUN
inlawrev-21527	106	3	—	—	PUNCT
inlawrev-21527	106	4	specific	specific	ADJ
inlawrev-21527	106	5	considerations	consideration	NOUN
inlawrev-21527	106	6	for	for	ADP
inlawrev-21527	106	7	selected	select	VERB
inlawrev-21527	106	8	items	item	NOUN
inlawrev-21527	106	9	:	:	PUNCT
inlawrev-21527	106	10	litigation	litigation	NOUN
inlawrev-21527	106	11	,	,	PUNCT
inlawrev-21527	106	12	claims	claim	NOUN
inlawrev-21527	106	13	,	,	PUNCT
inlawrev-21527	106	14	and	and	CCONJ
inlawrev-21527	106	15	assessments	assessment	NOUN
inlawrev-21527	106	16	,	,	PUNCT
inlawrev-21527	106	17	clarified	clarify	VERB
inlawrev-21527	106	18	statements	statement	NOUN
inlawrev-21527	106	19	on	on	ADP
inlawrev-21527	106	20	auditing	auditing	NOUN
inlawrev-21527	106	21	standards	standard	NOUN
inlawrev-21527	106	22	,	,	PUNCT
inlawrev-21527	106	23	au	au	PROPN
inlawrev-21527	106	24	-	-	PROPN
inlawrev-21527	106	25	c	c	NOUN
inlawrev-21527	106	26	§	§	PROPN
inlawrev-21527	106	27	501	501	NUM
inlawrev-21527	106	28	¶	¶	NUM
inlawrev-21527	106	29	.17	.17	NUM
inlawrev-21527	106	30	(	(	PUNCT
inlawrev-21527	106	31	am	am	PROPN
inlawrev-21527	106	32	.	.	PUNCT
inlawrev-21527	106	33	inst	inst	PROPN
inlawrev-21527	106	34	.	.	PROPN
inlawrev-21527	106	35	of	of	ADP
inlawrev-21527	106	36	certified	certified	ADJ
inlawrev-21527	106	37	pub	pub	NOUN
inlawrev-21527	106	38	.	.	PUNCT
inlawrev-21527	107	1	accountants	accountant	NOUN
inlawrev-21527	107	2	2016	2016	NUM
inlawrev-21527	107	3	)	)	PUNCT
inlawrev-21527	107	4	.	.	PUNCT
inlawrev-21527	108	1	27	27	NUM
inlawrev-21527	108	2	.	.	PUNCT
inlawrev-21527	108	3	jamie	jamie	PROPN
inlawrev-21527	108	4	l.	l.	PROPN
inlawrev-21527	108	5	yarbrough	yarbrough	PROPN
inlawrev-21527	108	6	,	,	PUNCT
inlawrev-21527	108	7	mind	mind	VERB
inlawrev-21527	108	8	the	the	DET
inlawrev-21527	108	9	gaap	gaap	NOUN
inlawrev-21527	108	10	:	:	PUNCT
inlawrev-21527	108	11	moving	move	VERB
inlawrev-21527	108	12	beyond	beyond	ADP
inlawrev-21527	108	13	the	the	DET
inlawrev-21527	108	14	accountant	accountant	NOUN
inlawrev-21527	108	15	-	-	PUNCT
inlawrev-21527	108	16	attorney	attorney	NOUN
inlawrev-21527	108	17	treaty	treaty	NOUN
inlawrev-21527	108	18	,	,	PUNCT
inlawrev-21527	108	19	92	92	NUM
inlawrev-21527	108	20	tex	tex	PROPN
inlawrev-21527	108	21	.	.	PROPN
inlawrev-21527	108	22	l.	l.	PROPN
inlawrev-21527	108	23	rev	rev	PROPN
inlawrev-21527	108	24	.	.	PROPN
inlawrev-21527	109	1	749	749	NUM
inlawrev-21527	109	2	,	,	PUNCT
inlawrev-21527	109	3	754	754	NUM
inlawrev-21527	109	4	(	(	PUNCT
inlawrev-21527	109	5	2014	2014	NUM
inlawrev-21527	109	6	)	)	PUNCT
inlawrev-21527	109	7	.	.	PUNCT
inlawrev-21527	110	1	28	28	NUM
inlawrev-21527	110	2	.	.	X
inlawrev-21527	111	1	anderson	anderson	PROPN
inlawrev-21527	111	2	,	,	PUNCT
inlawrev-21527	111	3	supra	supra	PROPN
inlawrev-21527	111	4	note	note	PROPN
inlawrev-21527	111	5	8	8	NUM
inlawrev-21527	111	6	,	,	PUNCT
inlawrev-21527	111	7	at	at	ADP
inlawrev-21527	111	8	143	143	NUM
inlawrev-21527	111	9	-	-	SYM
inlawrev-21527	111	10	44	44	NUM
inlawrev-21527	111	11	(	(	PUNCT
inlawrev-21527	111	12	describing	describe	VERB
inlawrev-21527	111	13	a	a	DET
inlawrev-21527	111	14	variety	variety	NOUN
inlawrev-21527	111	15	of	of	ADP
inlawrev-21527	111	16	reasons	reason	NOUN
inlawrev-21527	111	17	attorneys	attorney	NOUN
inlawrev-21527	111	18	are	be	AUX
inlawrev-21527	111	19	reluctant	reluctant	ADJ
inlawrev-21527	111	20	to	to	PART
inlawrev-21527	111	21	disclose	disclose	VERB
inlawrev-21527	111	22	key	key	ADJ
inlawrev-21527	111	23	information	information	NOUN
inlawrev-21527	111	24	in	in	ADP
inlawrev-21527	111	25	a	a	DET
inlawrev-21527	111	26	response	response	NOUN
inlawrev-21527	111	27	to	to	ADP
inlawrev-21527	111	28	an	an	DET
inlawrev-21527	111	29	audit	audit	NOUN
inlawrev-21527	111	30	letter	letter	NOUN
inlawrev-21527	111	31	inquiry	inquiry	NOUN
inlawrev-21527	111	32	,	,	PUNCT
inlawrev-21527	111	33	including	include	VERB
inlawrev-21527	111	34	fear	fear	NOUN
inlawrev-21527	111	35	of	of	ADP
inlawrev-21527	111	36	betraying	betray	VERB
inlawrev-21527	111	37	a	a	DET
inlawrev-21527	111	38	client	client	NOUN
inlawrev-21527	111	39	’s	’s	PART
inlawrev-21527	111	40	confidences	confidence	NOUN
inlawrev-21527	111	41	and	and	CCONJ
inlawrev-21527	111	42	trepidation	trepidation	NOUN
inlawrev-21527	111	43	about	about	ADP
inlawrev-21527	111	44	a	a	DET
inlawrev-21527	111	45	client	client	NOUN
inlawrev-21527	111	46	’s	’s	PART
inlawrev-21527	111	47	adversarial	adversarial	ADJ
inlawrev-21527	111	48	party	party	NOUN
inlawrev-21527	111	49	gaining	gain	VERB
inlawrev-21527	111	50	leverage	leverage	NOUN
inlawrev-21527	111	51	in	in	ADP
inlawrev-21527	111	52	subsequent	subsequent	ADJ
inlawrev-21527	111	53	court	court	NOUN
inlawrev-21527	111	54	proceedings	proceeding	NOUN
inlawrev-21527	111	55	through	through	ADP
inlawrev-21527	111	56	exposure	exposure	NOUN
inlawrev-21527	111	57	of	of	ADP
inlawrev-21527	111	58	counsel	counsel	NOUN
inlawrev-21527	111	59	’s	’s	PART
inlawrev-21527	111	60	evaluation	evaluation	NOUN
inlawrev-21527	111	61	of	of	ADP
inlawrev-21527	111	62	a	a	DET
inlawrev-21527	111	63	client	client	NOUN
inlawrev-21527	111	64	’s	’s	PART
inlawrev-21527	111	65	liability	liability	NOUN
inlawrev-21527	111	66	in	in	ADP
inlawrev-21527	111	67	specific	specific	ADJ
inlawrev-21527	111	68	litigation	litigation	NOUN
inlawrev-21527	111	69	)	)	PUNCT
inlawrev-21527	111	70	.	.	PUNCT
inlawrev-21527	112	1	2017	2017	NUM
inlawrev-21527	112	2	]	]	PUNCT
inlawrev-21527	112	3	toeing	toe	VERB
inlawrev-21527	112	4	the	the	DET
inlawrev-21527	112	5	line	line	NOUN
inlawrev-21527	112	6	973	973	NUM
inlawrev-21527	112	7	in	in	ADP
inlawrev-21527	112	8	response	response	NOUN
inlawrev-21527	112	9	to	to	ADP
inlawrev-21527	112	10	auditors	auditor	NOUN
inlawrev-21527	112	11	’	’	PART
inlawrev-21527	112	12	legal	legal	ADJ
inlawrev-21527	112	13	letters	letter	NOUN
inlawrev-21527	112	14	,	,	PUNCT
inlawrev-21527	112	15	none	none	NOUN
inlawrev-21527	112	16	of	of	ADP
inlawrev-21527	112	17	which	which	PRON
inlawrev-21527	112	18	are	be	AUX
inlawrev-21527	112	19	unfounded	unfounded	ADJ
inlawrev-21527	112	20	.	.	PUNCT
inlawrev-21527	113	1	among	among	ADP
inlawrev-21527	113	2	the	the	DET
inlawrev-21527	113	3	most	most	ADV
inlawrev-21527	113	4	serious	serious	ADJ
inlawrev-21527	113	5	reservations	reservation	NOUN
inlawrev-21527	113	6	attorneys	attorney	NOUN
inlawrev-21527	113	7	have	have	AUX
inlawrev-21527	113	8	in	in	ADP
inlawrev-21527	113	9	disclosing	disclose	VERB
inlawrev-21527	113	10	information	information	NOUN
inlawrev-21527	113	11	to	to	ADP
inlawrev-21527	113	12	accountants	accountant	NOUN
inlawrev-21527	113	13	is	be	AUX
inlawrev-21527	113	14	the	the	DET
inlawrev-21527	113	15	concern	concern	NOUN
inlawrev-21527	113	16	that	that	SCONJ
inlawrev-21527	113	17	providing	provide	VERB
inlawrev-21527	113	18	information	information	NOUN
inlawrev-21527	113	19	to	to	ADP
inlawrev-21527	113	20	an	an	DET
inlawrev-21527	113	21	auditor	auditor	NOUN
inlawrev-21527	113	22	about	about	ADP
inlawrev-21527	113	23	a	a	DET
inlawrev-21527	113	24	client	client	NOUN
inlawrev-21527	113	25	might	might	AUX
inlawrev-21527	113	26	waive	waive	VERB
inlawrev-21527	113	27	the	the	DET
inlawrev-21527	113	28	attorney	attorney	NOUN
inlawrev-21527	113	29	-	-	PUNCT
inlawrev-21527	113	30	client	client	NOUN
inlawrev-21527	113	31	privilege	privilege	NOUN
inlawrev-21527	113	32	.	.	PUNCT
inlawrev-21527	114	1	the	the	DET
inlawrev-21527	114	2	attorney	attorney	NOUN
inlawrev-21527	114	3	-	-	PUNCT
inlawrev-21527	114	4	client	client	NOUN
inlawrev-21527	114	5	privilege	privilege	NOUN
inlawrev-21527	114	6	is	be	AUX
inlawrev-21527	114	7	a	a	DET
inlawrev-21527	114	8	fundamental29	fundamental29	NOUN
inlawrev-21527	114	9	principle	principle	NOUN
inlawrev-21527	114	10	that	that	PRON
inlawrev-21527	114	11	encourages	encourage	VERB
inlawrev-21527	114	12	clients	client	NOUN
inlawrev-21527	114	13	to	to	PART
inlawrev-21527	114	14	openly	openly	ADV
inlawrev-21527	114	15	discuss	discuss	VERB
inlawrev-21527	114	16	their	their	PRON
inlawrev-21527	114	17	legal	legal	ADJ
inlawrev-21527	114	18	issues	issue	NOUN
inlawrev-21527	114	19	with	with	ADP
inlawrev-21527	114	20	attorneys	attorney	NOUN
inlawrev-21527	114	21	with	with	ADP
inlawrev-21527	114	22	confidence	confidence	NOUN
inlawrev-21527	114	23	that	that	SCONJ
inlawrev-21527	114	24	the	the	DET
inlawrev-21527	114	25	client	client	NOUN
inlawrev-21527	114	26	’s	’s	PART
inlawrev-21527	114	27	complete	complete	ADJ
inlawrev-21527	114	28	confidentiality	confidentiality	NOUN
inlawrev-21527	114	29	will	will	AUX
inlawrev-21527	114	30	be	be	AUX
inlawrev-21527	114	31	maintained.30	maintained.30	VERB
inlawrev-21527	114	32	furthermore	furthermore	ADV
inlawrev-21527	114	33	,	,	PUNCT
inlawrev-21527	114	34	the	the	DET
inlawrev-21527	114	35	privilege	privilege	NOUN
inlawrev-21527	114	36	enriches	enrich	VERB
inlawrev-21527	114	37	legal	legal	ADJ
inlawrev-21527	114	38	compliance	compliance	NOUN
inlawrev-21527	114	39	,	,	PUNCT
inlawrev-21527	114	40	improves	improve	VERB
inlawrev-21527	114	41	the	the	DET
inlawrev-21527	114	42	justice	justice	NOUN
inlawrev-21527	114	43	system	system	NOUN
inlawrev-21527	114	44	’s	’s	PART
inlawrev-21527	114	45	efficacy	efficacy	NOUN
inlawrev-21527	114	46	,	,	PUNCT
inlawrev-21527	114	47	and	and	CCONJ
inlawrev-21527	114	48	augments	augment	VERB
inlawrev-21527	114	49	one	one	NUM
inlawrev-21527	114	50	’s	’s	PART
inlawrev-21527	114	51	constitutional	constitutional	ADJ
inlawrev-21527	114	52	rights	right	NOUN
inlawrev-21527	114	53	.	.	PUNCT
inlawrev-21527	115	1	because	because	SCONJ
inlawrev-21527	115	2	the31	the31	PROPN
inlawrev-21527	115	3	attorney	attorney	NOUN
inlawrev-21527	115	4	-	-	PUNCT
inlawrev-21527	115	5	client	client	NOUN
inlawrev-21527	115	6	privilege	privilege	NOUN
inlawrev-21527	115	7	is	be	AUX
inlawrev-21527	115	8	the	the	DET
inlawrev-21527	115	9	“	"	PUNCT
inlawrev-21527	115	10	backbone	backbone	NOUN
inlawrev-21527	115	11	of	of	ADP
inlawrev-21527	115	12	the	the	DET
inlawrev-21527	115	13	legal	legal	ADJ
inlawrev-21527	115	14	profession	profession	NOUN
inlawrev-21527	115	15	,	,	PUNCT
inlawrev-21527	115	16	”	"	PUNCT
inlawrev-21527	115	17	it	it	PRON
inlawrev-21527	115	18	is	be	AUX
inlawrev-21527	115	19	no32	no32	PROPN
inlawrev-21527	115	20	wonder	wonder	VERB
inlawrev-21527	115	21	that	that	SCONJ
inlawrev-21527	115	22	attorneys	attorney	NOUN
inlawrev-21527	115	23	are	be	AUX
inlawrev-21527	115	24	cautious	cautious	ADJ
inlawrev-21527	115	25	not	not	PART
inlawrev-21527	115	26	to	to	PART
inlawrev-21527	115	27	disclose	disclose	VERB
inlawrev-21527	115	28	too	too	ADV
inlawrev-21527	115	29	much	much	ADJ
inlawrev-21527	115	30	information	information	NOUN
inlawrev-21527	115	31	that	that	PRON
inlawrev-21527	115	32	might	might	AUX
inlawrev-21527	115	33	result	result	VERB
inlawrev-21527	115	34	in	in	ADP
inlawrev-21527	115	35	waiver	waiver	NOUN
inlawrev-21527	115	36	of	of	ADP
inlawrev-21527	115	37	the	the	DET
inlawrev-21527	115	38	privilege	privilege	NOUN
inlawrev-21527	115	39	.	.	PUNCT
inlawrev-21527	116	1	a	a	DET
inlawrev-21527	116	2	n	n	CCONJ
inlawrev-21527	116	3	additional	additional	ADJ
inlawrev-21527	116	4	crucial	crucial	ADJ
inlawrev-21527	116	5	implication	implication	NOUN
inlawrev-21527	116	6	of	of	ADP
inlawrev-21527	116	7	disclosing	disclose	VERB
inlawrev-21527	116	8	too	too	ADV
inlawrev-21527	116	9	much	much	ADJ
inlawrev-21527	116	10	to	to	ADP
inlawrev-21527	116	11	a	a	DET
inlawrev-21527	116	12	public	public	ADJ
inlawrev-21527	116	13	accountant	accountant	NOUN
inlawrev-21527	116	14	during	during	ADP
inlawrev-21527	116	15	an	an	DET
inlawrev-21527	116	16	audit	audit	NOUN
inlawrev-21527	116	17	is	be	AUX
inlawrev-21527	116	18	the	the	DET
inlawrev-21527	116	19	potential	potential	NOUN
inlawrev-21527	116	20	of	of	ADP
inlawrev-21527	116	21	waiving	waive	VERB
inlawrev-21527	116	22	work	work	NOUN
inlawrev-21527	116	23	-	-	PUNCT
inlawrev-21527	116	24	product	product	NOUN
inlawrev-21527	116	25	doctrine	doctrine	NOUN
inlawrev-21527	116	26	protections	protection	NOUN
inlawrev-21527	116	27	.	.	PUNCT
inlawrev-21527	117	1	the	the	DET
inlawrev-21527	117	2	work	work	NOUN
inlawrev-21527	117	3	-	-	PUNCT
inlawrev-21527	117	4	product	product	NOUN
inlawrev-21527	117	5	doctrine	doctrine	NOUN
inlawrev-21527	117	6	shields	shield	NOUN
inlawrev-21527	117	7	from	from	ADP
inlawrev-21527	117	8	discovery	discovery	PROPN
inlawrev-21527	117	9	a	a	DET
inlawrev-21527	117	10	lawyer’s33	lawyer’s33	NOUN
inlawrev-21527	117	11	thoughts	thought	NOUN
inlawrev-21527	117	12	,	,	PUNCT
inlawrev-21527	117	13	mental	mental	ADJ
inlawrev-21527	117	14	impressions	impression	NOUN
inlawrev-21527	117	15	,	,	PUNCT
inlawrev-21527	117	16	and	and	CCONJ
inlawrev-21527	117	17	private	private	ADJ
inlawrev-21527	117	18	memoranda	memoranda	NOUN
inlawrev-21527	117	19	while	while	SCONJ
inlawrev-21527	117	20	equipping	equip	VERB
inlawrev-21527	117	21	for	for	ADP
inlawrev-21527	117	22	trial.34	trial.34	NOUN
inlawrev-21527	117	23	lawyers	lawyer	NOUN
inlawrev-21527	117	24	fear	fear	VERB
inlawrev-21527	117	25	that	that	SCONJ
inlawrev-21527	117	26	waiving	waive	VERB
inlawrev-21527	117	27	this	this	DET
inlawrev-21527	117	28	privilege	privilege	NOUN
inlawrev-21527	117	29	would	would	AUX
inlawrev-21527	117	30	provide	provide	VERB
inlawrev-21527	117	31	fodder	fodder	NOUN
inlawrev-21527	117	32	to	to	ADP
inlawrev-21527	117	33	future	future	ADJ
inlawrev-21527	117	34	prospective	prospective	ADJ
inlawrev-21527	117	35	plaintiffs	plaintiff	NOUN
inlawrev-21527	117	36	who	who	PRON
inlawrev-21527	117	37	may	may	AUX
inlawrev-21527	117	38	sue	sue	VERB
inlawrev-21527	117	39	the	the	DET
inlawrev-21527	117	40	attorney	attorney	NOUN
inlawrev-21527	117	41	’s	’s	PART
inlawrev-21527	117	42	client	client	NOUN
inlawrev-21527	117	43	.	.	PUNCT
inlawrev-21527	118	1	because	because	SCONJ
inlawrev-21527	118	2	“	"	PUNCT
inlawrev-21527	118	3	[	[	X
inlawrev-21527	118	4	t]he	t]he	ADV
inlawrev-21527	118	5	lawyer’s35	lawyer’s35	ADJ
inlawrev-21527	118	6	duty	duty	NOUN
inlawrev-21527	118	7	is	be	AUX
inlawrev-21527	118	8	to	to	ADP
inlawrev-21527	118	9	the	the	DET
inlawrev-21527	118	10	client	client	NOUN
inlawrev-21527	118	11	and	and	CCONJ
inlawrev-21527	118	12	is	be	AUX
inlawrev-21527	118	13	private	private	ADJ
inlawrev-21527	118	14	in	in	ADP
inlawrev-21527	118	15	nature	nature	NOUN
inlawrev-21527	118	16	,	,	PUNCT
inlawrev-21527	118	17	”	"	PUNCT
inlawrev-21527	118	18	providing	provide	VERB
inlawrev-21527	118	19	ammunition	ammunition	NOUN
inlawrev-21527	118	20	to	to	PART
inlawrev-21527	118	21	future36	future36	VERB
inlawrev-21527	118	22	plaintiffs	plaintiff	NOUN
inlawrev-21527	118	23	against	against	ADP
inlawrev-21527	118	24	a	a	DET
inlawrev-21527	118	25	lawyer	lawyer	NOUN
inlawrev-21527	118	26	’s	’s	PART
inlawrev-21527	118	27	client	client	NOUN
inlawrev-21527	118	28	is	be	AUX
inlawrev-21527	118	29	a	a	DET
inlawrev-21527	118	30	risk	risk	NOUN
inlawrev-21527	118	31	m	m	VERB
inlawrev-21527	118	32	any	any	DET
inlawrev-21527	118	33	lawyers	lawyer	NOUN
inlawrev-21527	118	34	are	be	AUX
inlawrev-21527	118	35	understandably	understandably	ADV
inlawrev-21527	118	36	unwilling	unwilling	ADJ
inlawrev-21527	118	37	to	to	PART
inlawrev-21527	118	38	take	take	VERB
inlawrev-21527	118	39	.	.	PUNCT
inlawrev-21527	119	1	as	as	SCONJ
inlawrev-21527	119	2	detailed	detail	VERB
inlawrev-21527	119	3	by	by	ADP
inlawrev-21527	119	4	a	a	DET
inlawrev-21527	119	5	series	series	NOUN
inlawrev-21527	119	6	of	of	ADP
inlawrev-21527	119	7	cases	case	NOUN
inlawrev-21527	119	8	in	in	ADP
inlawrev-21527	119	9	part	part	NOUN
inlawrev-21527	119	10	iii	iii	NOUN
inlawrev-21527	119	11	of	of	ADP
inlawrev-21527	119	12	this	this	DET
inlawrev-21527	119	13	note	note	NOUN
inlawrev-21527	119	14	,	,	PUNCT
inlawrev-21527	119	15	attorneys	attorney	NOUN
inlawrev-21527	119	16	have	have	VERB
inlawrev-21527	119	17	good	good	ADJ
inlawrev-21527	119	18	reason	reason	NOUN
inlawrev-21527	119	19	to	to	PART
inlawrev-21527	119	20	fear	fear	VERB
inlawrev-21527	119	21	potentially	potentially	ADV
inlawrev-21527	119	22	waiving	waive	VERB
inlawrev-21527	119	23	attorney	attorney	NOUN
inlawrev-21527	119	24	-	-	PUNCT
inlawrev-21527	119	25	client	client	NOUN
inlawrev-21527	119	26	privilege	privilege	NOUN
inlawrev-21527	119	27	and	and	CCONJ
inlawrev-21527	119	28	the	the	DET
inlawrev-21527	119	29	work	work	NOUN
inlawrev-21527	119	30	product	product	NOUN
inlawrev-21527	119	31	doctrine	doctrine	NOUN
inlawrev-21527	119	32	through	through	ADP
inlawrev-21527	119	33	disclosures	disclosure	NOUN
inlawrev-21527	119	34	to	to	ADP
inlawrev-21527	119	35	independent	independent	ADJ
inlawrev-21527	119	36	auditors	auditor	NOUN
inlawrev-21527	119	37	.	.	PUNCT
inlawrev-21527	120	1	furthermore	furthermore	ADV
inlawrev-21527	120	2	,	,	PUNCT
inlawrev-21527	120	3	an	an	DET
inlawrev-21527	120	4	attorney	attorney	NOUN
inlawrev-21527	120	5	might	might	AUX
inlawrev-21527	120	6	apprehend	apprehend	VERB
inlawrev-21527	120	7	that	that	SCONJ
inlawrev-21527	120	8	disclosing	disclose	VERB
inlawrev-21527	120	9	too	too	ADV
inlawrev-21527	120	10	much	much	ADJ
inlawrev-21527	120	11	information	information	NOUN
inlawrev-21527	120	12	about	about	ADP
inlawrev-21527	120	13	a	a	DET
inlawrev-21527	120	14	client	client	NOUN
inlawrev-21527	120	15	’s	’s	PART
inlawrev-21527	120	16	pending	pende	VERB
inlawrev-21527	120	17	or	or	CCONJ
inlawrev-21527	120	18	unasserted	unasserte	VERB
inlawrev-21527	120	19	litigation	litigation	NOUN
inlawrev-21527	120	20	may	may	AUX
inlawrev-21527	120	21	considerably	considerably	ADV
inlawrev-21527	120	22	weaken	weaken	VERB
inlawrev-21527	120	23	the	the	DET
inlawrev-21527	120	24	chances	chance	NOUN
inlawrev-21527	120	25	that	that	SCONJ
inlawrev-21527	120	26	the	the	DET
inlawrev-21527	120	27	client	client	NOUN
inlawrev-21527	120	28	would	would	AUX
inlawrev-21527	120	29	be	be	AUX
inlawrev-21527	120	30	willing	willing	ADJ
inlawrev-21527	120	31	and	and	CCONJ
inlawrev-21527	120	32	able	able	ADJ
inlawrev-21527	120	33	to	to	PART
inlawrev-21527	120	34	communicate	communicate	VERB
inlawrev-21527	120	35	confidentially	confidentially	ADV
inlawrev-21527	120	36	in	in	ADP
inlawrev-21527	120	37	alternative	alternative	ADJ
inlawrev-21527	120	38	circumstances	circumstance	NOUN
inlawrev-21527	120	39	.	.	PUNCT
inlawrev-21527	121	1	damaging	damage	VERB
inlawrev-21527	121	2	a	a	DET
inlawrev-21527	121	3	client	client	NOUN
inlawrev-21527	121	4	’s	’s	PART
inlawrev-21527	121	5	perceived	perceive	VERB
inlawrev-21527	121	6	or37	or37	PROPN
inlawrev-21527	121	7	29	29	NUM
inlawrev-21527	121	8	.	.	PUNCT
inlawrev-21527	122	1	w.r	w.r	PROPN
inlawrev-21527	122	2	.	.	PROPN
inlawrev-21527	122	3	koprowski	koprowski	PROPN
inlawrev-21527	122	4	et	et	PROPN
inlawrev-21527	122	5	al	al	PROPN
inlawrev-21527	122	6	.	.	PROPN
inlawrev-21527	122	7	,	,	PUNCT
inlawrev-21527	122	8	financial	financial	ADJ
inlawrev-21527	122	9	statement	statement	NOUN
inlawrev-21527	122	10	reporting	reporting	NOUN
inlawrev-21527	122	11	of	of	ADP
inlawrev-21527	122	12	pending	pende	VERB
inlawrev-21527	122	13	litigation	litigation	NOUN
inlawrev-21527	122	14	:	:	PUNCT
inlawrev-21527	123	1	attorneys	attorney	NOUN
inlawrev-21527	123	2	,	,	PUNCT
inlawrev-21527	123	3	auditors	auditor	NOUN
inlawrev-21527	123	4	,	,	PUNCT
inlawrev-21527	123	5	and	and	CCONJ
inlawrev-21527	123	6	differences	difference	NOUN
inlawrev-21527	123	7	of	of	ADP
inlawrev-21527	123	8	opinions	opinion	NOUN
inlawrev-21527	123	9	,	,	PUNCT
inlawrev-21527	123	10	15	15	NUM
inlawrev-21527	123	11	fordham	fordham	PROPN
inlawrev-21527	123	12	j.	j.	PROPN
inlawrev-21527	123	13	corp	corp	PROPN
inlawrev-21527	123	14	.	.	PROPN
inlawrev-21527	123	15	&	&	CCONJ
inlawrev-21527	123	16	fin	fin	PROPN
inlawrev-21527	123	17	.	.	PUNCT
inlawrev-21527	124	1	l.	l.	PROPN
inlawrev-21527	124	2	439	439	NUM
inlawrev-21527	124	3	,	,	PUNCT
inlawrev-21527	124	4	448	448	NUM
inlawrev-21527	124	5	(	(	PUNCT
inlawrev-21527	124	6	2010	2010	NUM
inlawrev-21527	124	7	)	)	PUNCT
inlawrev-21527	124	8	(	(	PUNCT
inlawrev-21527	124	9	“	"	PUNCT
inlawrev-21527	124	10	[	[	X
inlawrev-21527	124	11	t]he	t]he	ADV
inlawrev-21527	124	12	[	[	X
inlawrev-21527	124	13	attorney	attorney	NOUN
inlawrev-21527	124	14	-	-	PUNCT
inlawrev-21527	124	15	client	client	NOUN
inlawrev-21527	124	16	]	]	PUNCT
inlawrev-21527	124	17	privilege	privilege	NOUN
inlawrev-21527	124	18	may	may	AUX
inlawrev-21527	124	19	be	be	AUX
inlawrev-21527	124	20	waived	waive	VERB
inlawrev-21527	124	21	if	if	SCONJ
inlawrev-21527	124	22	the	the	DET
inlawrev-21527	124	23	privileged	privileged	ADJ
inlawrev-21527	124	24	communications	communication	NOUN
inlawrev-21527	124	25	are	be	AUX
inlawrev-21527	124	26	made	make	VERB
inlawrev-21527	124	27	available	available	ADJ
inlawrev-21527	124	28	to	to	ADP
inlawrev-21527	124	29	a	a	DET
inlawrev-21527	124	30	third	third	ADJ
inlawrev-21527	124	31	party	party	NOUN
inlawrev-21527	124	32	outside	outside	ADP
inlawrev-21527	124	33	the	the	DET
inlawrev-21527	124	34	attorney	attorney	NOUN
inlawrev-21527	124	35	-	-	PUNCT
inlawrev-21527	124	36	client	client	NOUN
inlawrev-21527	124	37	relationship	relationship	NOUN
inlawrev-21527	124	38	.	.	PUNCT
inlawrev-21527	124	39	”	"	PUNCT
inlawrev-21527	124	40	)	)	PUNCT
inlawrev-21527	124	41	.	.	PUNCT
inlawrev-21527	125	1	30	30	NUM
inlawrev-21527	125	2	.	.	PUNCT
inlawrev-21527	126	1	i	i	PRON
inlawrev-21527	126	2	d.	d.	PROPN
inlawrev-21527	126	3	at	at	ADP
inlawrev-21527	126	4	447	447	NUM
inlawrev-21527	126	5	-	-	SYM
inlawrev-21527	126	6	48	48	NUM
inlawrev-21527	126	7	.	.	PUNCT
inlawrev-21527	127	1	31	31	NUM
inlawrev-21527	127	2	.	.	PUNCT
inlawrev-21527	128	1	aba	aba	PROPN
inlawrev-21527	128	2	task	task	PROPN
inlawrev-21527	128	3	force	force	NOUN
inlawrev-21527	128	4	on	on	ADP
inlawrev-21527	128	5	the	the	DET
inlawrev-21527	128	6	attorney	attorney	NOUN
inlawrev-21527	128	7	-	-	PUNCT
inlawrev-21527	128	8	client	client	NOUN
inlawrev-21527	128	9	privilege	privilege	NOUN
inlawrev-21527	128	10	,	,	PUNCT
inlawrev-21527	128	11	report	report	NOUN
inlawrev-21527	128	12	of	of	ADP
inlawrev-21527	128	13	the	the	DET
inlawrev-21527	128	14	american	american	PROPN
inlawrev-21527	128	15	bar	bar	PROPN
inlawrev-21527	128	16	association	association	PROPN
inlawrev-21527	128	17	's	's	PART
inlawrev-21527	128	18	task	task	NOUN
inlawrev-21527	128	19	force	force	NOUN
inlawrev-21527	128	20	on	on	ADP
inlawrev-21527	128	21	the	the	DET
inlawrev-21527	128	22	attorney	attorney	NOUN
inlawrev-21527	128	23	-	-	PUNCT
inlawrev-21527	128	24	client	client	NOUN
inlawrev-21527	128	25	privilege	privilege	NOUN
inlawrev-21527	128	26	,	,	PUNCT
inlawrev-21527	128	27	60	60	NUM
inlawrev-21527	128	28	bus	bus	NOUN
inlawrev-21527	128	29	law	law	NOUN
inlawrev-21527	128	30	.	.	PUNCT
inlawrev-21527	129	1	1029	1029	NUM
inlawrev-21527	129	2	,	,	PUNCT
inlawrev-21527	129	3	1037	1037	NUM
inlawrev-21527	129	4	(	(	PUNCT
inlawrev-21527	129	5	2005	2005	NUM
inlawrev-21527	129	6	)	)	PUNCT
inlawrev-21527	129	7	.	.	PUNCT
inlawrev-21527	130	1	32	32	NUM
inlawrev-21527	130	2	.	.	PUNCT
inlawrev-21527	131	1	jackie	jackie	PROPN
inlawrev-21527	131	2	unger	unger	PROPN
inlawrev-21527	131	3	,	,	PUNCT
inlawrev-21527	131	4	maintaining	maintain	VERB
inlawrev-21527	131	5	the	the	DET
inlawrev-21527	131	6	privilege	privilege	NOUN
inlawrev-21527	131	7	:	:	PUNCT
inlawrev-21527	131	8	a	a	DET
inlawrev-21527	131	9	refresher	refresher	NOUN
inlawrev-21527	131	10	on	on	ADP
inlawrev-21527	131	11	important	important	ADJ
inlawrev-21527	131	12	aspects	aspect	NOUN
inlawrev-21527	131	13	of	of	ADP
inlawrev-21527	131	14	the	the	DET
inlawrev-21527	131	15	attorney	attorney	NOUN
inlawrev-21527	131	16	-	-	PUNCT
inlawrev-21527	131	17	client	client	NOUN
inlawrev-21527	131	18	privilege	privilege	NOUN
inlawrev-21527	131	19	,	,	PUNCT
inlawrev-21527	131	20	am	be	AUX
inlawrev-21527	131	21	.	.	PUNCT
inlawrev-21527	132	1	b.	b.	PROPN
inlawrev-21527	132	2	ass’n	ass’n	PROPN
inlawrev-21527	132	3	,	,	PUNCT
inlawrev-21527	133	1	http://www.americanbar.org/publications/blt/2013/10/01	http://www.americanbar.org/publications/blt/2013/10/01	PROPN
inlawrev-21527	133	2	_	_	NOUN
inlawrev-21527	133	3	unger.html	unger.html	PROPN
inlawrev-21527	133	4	[	[	X
inlawrev-21527	133	5	http://perma.cc/s8af-32uu	http://perma.cc/s8af-32uu	ADP
inlawrev-21527	133	6	]	]	X
inlawrev-21527	133	7	(	(	PUNCT
inlawrev-21527	133	8	last	last	ADV
inlawrev-21527	133	9	visited	visit	VERB
inlawrev-21527	133	10	mar	mar	PROPN
inlawrev-21527	133	11	.	.	PROPN
inlawrev-21527	133	12	25	25	NUM
inlawrev-21527	133	13	,	,	PUNCT
inlawrev-21527	133	14	2017	2017	NUM
inlawrev-21527	133	15	)	)	PUNCT
inlawrev-21527	133	16	.	.	PUNCT
inlawrev-21527	134	1	33	33	NUM
inlawrev-21527	134	2	.	.	PUNCT
inlawrev-21527	135	1	koprowski	koprowski	VERB
inlawrev-21527	135	2	et	et	PROPN
inlawrev-21527	135	3	al	al	PROPN
inlawrev-21527	135	4	.	.	PROPN
inlawrev-21527	135	5	,	,	PUNCT
inlawrev-21527	135	6	supra	supra	PROPN
inlawrev-21527	135	7	note	note	PROPN
inlawrev-21527	135	8	29	29	NUM
inlawrev-21527	135	9	,	,	PUNCT
inlawrev-21527	135	10	at	at	ADP
inlawrev-21527	135	11	450	450	NUM
inlawrev-21527	135	12	(	(	PUNCT
inlawrev-21527	135	13	“	"	PUNCT
inlawrev-21527	135	14	like	like	ADP
inlawrev-21527	135	15	the	the	DET
inlawrev-21527	135	16	attorney	attorney	NOUN
inlawrev-21527	135	17	-	-	PUNCT
inlawrev-21527	135	18	client	client	NOUN
inlawrev-21527	135	19	privilege	privilege	NOUN
inlawrev-21527	135	20	,	,	PUNCT
inlawrev-21527	135	21	the	the	DET
inlawrev-21527	135	22	work	work	NOUN
inlawrev-21527	135	23	product	product	NOUN
inlawrev-21527	135	24	protection	protection	NOUN
inlawrev-21527	135	25	is	be	AUX
inlawrev-21527	135	26	subject	subject	ADJ
inlawrev-21527	135	27	to	to	ADP
inlawrev-21527	135	28	waiver	waiver	NOUN
inlawrev-21527	135	29	,	,	PUNCT
inlawrev-21527	135	30	but	but	CCONJ
inlawrev-21527	135	31	on	on	ADP
inlawrev-21527	135	32	a	a	DET
inlawrev-21527	135	33	more	more	ADV
inlawrev-21527	135	34	limited	limited	ADJ
inlawrev-21527	135	35	basis	basis	NOUN
inlawrev-21527	135	36	.	.	PUNCT
inlawrev-21527	135	37	”	"	PUNCT
inlawrev-21527	135	38	)	)	PUNCT
inlawrev-21527	135	39	.	.	PUNCT
inlawrev-21527	136	1	34	34	NUM
inlawrev-21527	136	2	.	.	PUNCT
inlawrev-21527	136	3	rigby	rigby	PROPN
inlawrev-21527	136	4	,	,	PUNCT
inlawrev-21527	136	5	supra	supra	PROPN
inlawrev-21527	136	6	note	note	PROPN
inlawrev-21527	136	7	17	17	NUM
inlawrev-21527	136	8	.	.	NOUN
inlawrev-21527	136	9	35	35	NUM
inlawrev-21527	136	10	.	.	PUNCT
inlawrev-21527	137	1	i	i	PRON
inlawrev-21527	137	2	d.	d.	PROPN
inlawrev-21527	137	3	36	36	NUM
inlawrev-21527	137	4	.	.	PUNCT
inlawrev-21527	138	1	john	john	PROPN
inlawrev-21527	138	2	w.	w.	PROPN
inlawrev-21527	138	3	allen	allen	PROPN
inlawrev-21527	138	4	,	,	PUNCT
inlawrev-21527	138	5	walking	walk	VERB
inlawrev-21527	138	6	through	through	ADP
inlawrev-21527	138	7	the	the	DET
inlawrev-21527	138	8	minefield	minefield	NOUN
inlawrev-21527	138	9	—	—	PUNCT
inlawrev-21527	138	10	ethical	ethical	ADJ
inlawrev-21527	138	11	and	and	CCONJ
inlawrev-21527	138	12	liability	liability	NOUN
inlawrev-21527	138	13	risks	risk	NOUN
inlawrev-21527	138	14	in	in	ADP
inlawrev-21527	138	15	auditor	auditor	NOUN
inlawrev-21527	138	16	response	response	NOUN
inlawrev-21527	138	17	letters	letter	NOUN
inlawrev-21527	138	18	,	,	PUNCT
inlawrev-21527	138	19	77	77	NUM
inlawrev-21527	138	20	-	-	PUNCT
inlawrev-21527	138	21	jan	jan	PROPN
inlawrev-21527	138	22	.	.	PROPN
inlawrev-21527	138	23	fla	fla	PROPN
inlawrev-21527	138	24	.	.	PUNCT
inlawrev-21527	139	1	b.	b.	PROPN
inlawrev-21527	139	2	j.	j.	PROPN
inlawrev-21527	139	3	10	10	PROPN
inlawrev-21527	139	4	,	,	PUNCT
inlawrev-21527	139	5	10	10	NUM
inlawrev-21527	139	6	(	(	PUNCT
inlawrev-21527	139	7	2003	2003	NUM
inlawrev-21527	139	8	)	)	PUNCT
inlawrev-21527	139	9	.	.	PUNCT
inlawrev-21527	140	1	37	37	NUM
inlawrev-21527	140	2	.	.	PUNCT
inlawrev-21527	140	3	am	be	AUX
inlawrev-21527	140	4	.	.	PUNCT
inlawrev-21527	141	1	bar	bar	NOUN
inlawrev-21527	141	2	ass’n	ass’n	NOUN
inlawrev-21527	141	3	,	,	PUNCT
inlawrev-21527	141	4	statement	statement	NOUN
inlawrev-21527	141	5	of	of	ADP
inlawrev-21527	141	6	policy	policy	NOUN
inlawrev-21527	141	7	regarding	regard	VERB
inlawrev-21527	141	8	lawyers	lawyer	NOUN
inlawrev-21527	141	9	’	'	PUNCT
inlawrev-21527	141	10	responses	response	NOUN
inlawrev-21527	141	11	to	to	ADP
inlawrev-21527	141	12	auditors	auditor	NOUN
inlawrev-21527	141	13	’	’	PART
inlawrev-21527	141	14	requests	request	NOUN
inlawrev-21527	141	15	for	for	ADP
inlawrev-21527	141	16	information	information	NOUN
inlawrev-21527	141	17	(	(	PUNCT
inlawrev-21527	141	18	1975	1975	NUM
inlawrev-21527	141	19	)	)	PUNCT
inlawrev-21527	141	20	,	,	PUNCT
inlawrev-21527	141	21	in	in	ADP
inlawrev-21527	141	22	am	am	NOUN
inlawrev-21527	141	23	.	.	PUNCT
inlawrev-21527	142	1	bar	bar	NOUN
inlawrev-21527	142	2	ass’n	ass’n	NOUN
inlawrev-21527	142	3	,	,	PUNCT
inlawrev-21527	142	4	auditor	auditor	NOUN
inlawrev-21527	142	5	’s	’s	PART
inlawrev-21527	142	6	letter	letter	NOUN
inlawrev-21527	142	7	handbook	handbook	PROPN
inlawrev-21527	142	8	pmbl	pmbl	NOUN
inlawrev-21527	142	9	.	.	PUNCT
inlawrev-21527	143	1	(	(	PUNCT
inlawrev-21527	143	2	2003	2003	NUM
inlawrev-21527	143	3	)	)	PUNCT
inlawrev-21527	144	1	[	[	X
inlawrev-21527	144	2	hereinafter	hereinafter	NOUN
inlawrev-21527	144	3	aba	aba	PROPN
inlawrev-21527	144	4	statement	statement	NOUN
inlawrev-21527	144	5	of	of	ADP
inlawrev-21527	144	6	policy	policy	NOUN
inlawrev-21527	144	7	]	]	PUNCT
inlawrev-21527	144	8	.	.	PUNCT
inlawrev-21527	145	1	974	974	NUM
inlawrev-21527	145	2	indiana	indiana	PROPN
inlawrev-21527	145	3	law	law	PROPN
inlawrev-21527	145	4	review	review	NOUN
inlawrev-21527	145	5	[	[	X
inlawrev-21527	145	6	vol	vol	NOUN
inlawrev-21527	145	7	.	.	PUNCT
inlawrev-21527	145	8	50:969	50:969	NUM
inlawrev-21527	145	9	actual	actual	ADJ
inlawrev-21527	145	10	attorney	attorney	NOUN
inlawrev-21527	145	11	-	-	PUNCT
inlawrev-21527	145	12	client	client	NOUN
inlawrev-21527	145	13	confidentiality	confidentiality	NOUN
inlawrev-21527	145	14	can	can	AUX
inlawrev-21527	145	15	lead	lead	VERB
inlawrev-21527	145	16	to	to	ADP
inlawrev-21527	145	17	“	"	PUNCT
inlawrev-21527	145	18	the	the	DET
inlawrev-21527	145	19	risk	risk	NOUN
inlawrev-21527	145	20	that	that	PRON
inlawrev-21527	145	21	corporations	corporation	NOUN
inlawrev-21527	145	22	and	and	CCONJ
inlawrev-21527	145	23	board	board	NOUN
inlawrev-21527	145	24	committees	committee	NOUN
inlawrev-21527	145	25	will	will	AUX
inlawrev-21527	145	26	severely	severely	ADV
inlawrev-21527	145	27	limit	limit	VERB
inlawrev-21527	145	28	the	the	DET
inlawrev-21527	145	29	scope	scope	NOUN
inlawrev-21527	145	30	of	of	ADP
inlawrev-21527	145	31	the	the	DET
inlawrev-21527	145	32	legal	legal	ADJ
inlawrev-21527	145	33	advice	advice	NOUN
inlawrev-21527	145	34	they	they	PRON
inlawrev-21527	145	35	seek	seek	VERB
inlawrev-21527	145	36	,	,	PUNCT
inlawrev-21527	145	37	or	or	CCONJ
inlawrev-21527	145	38	worse	bad	ADJ
inlawrev-21527	145	39	neglect	neglect	NOUN
inlawrev-21527	145	40	to	to	PART
inlawrev-21527	145	41	seek	seek	VERB
inlawrev-21527	145	42	it	it	PRON
inlawrev-21527	145	43	altogether	altogether	ADV
inlawrev-21527	145	44	.	.	PUNCT
inlawrev-21527	145	45	”	"	PUNCT
inlawrev-21527	146	1	such	such	DET
inlawrev-21527	146	2	a	a	DET
inlawrev-21527	146	3	result	result	NOUN
inlawrev-21527	146	4	is	be	AUX
inlawrev-21527	146	5	troubling	troubling	ADJ
inlawrev-21527	146	6	as	as	ADP
inlawrev-21527	146	7	our	our	PRON
inlawrev-21527	146	8	society	society	NOUN
inlawrev-21527	146	9	is38	is38	PROPN
inlawrev-21527	146	10	“	"	PUNCT
inlawrev-21527	146	11	structurally	structurally	ADV
inlawrev-21527	146	12	and	and	CCONJ
inlawrev-21527	146	13	legally	legally	ADV
inlawrev-21527	146	14	complex	complex	ADJ
inlawrev-21527	146	15	,	,	PUNCT
inlawrev-21527	146	16	”	"	PUNCT
inlawrev-21527	146	17	which	which	PRON
inlawrev-21527	146	18	makes	make	VERB
inlawrev-21527	146	19	competent	competent	ADJ
inlawrev-21527	146	20	legal	legal	ADJ
inlawrev-21527	146	21	guidance	guidance	NOUN
inlawrev-21527	146	22	indispensable.39	indispensable.39	NOUN
inlawrev-21527	146	23	another	another	DET
inlawrev-21527	146	24	concern	concern	NOUN
inlawrev-21527	146	25	lawyers	lawyer	NOUN
inlawrev-21527	146	26	face	face	VERB
inlawrev-21527	146	27	when	when	SCONJ
inlawrev-21527	146	28	responding	respond	VERB
inlawrev-21527	146	29	to	to	ADP
inlawrev-21527	146	30	audit	audit	NOUN
inlawrev-21527	146	31	inquiry	inquiry	NOUN
inlawrev-21527	146	32	letters	letter	NOUN
inlawrev-21527	146	33	is	be	AUX
inlawrev-21527	146	34	that	that	SCONJ
inlawrev-21527	146	35	adversaries	adversary	NOUN
inlawrev-21527	146	36	in	in	ADP
inlawrev-21527	146	37	lawsuits	lawsuit	NOUN
inlawrev-21527	146	38	might	might	AUX
inlawrev-21527	146	39	gain	gain	VERB
inlawrev-21527	146	40	an	an	DET
inlawrev-21527	146	41	advantage	advantage	NOUN
inlawrev-21527	146	42	in	in	ADP
inlawrev-21527	146	43	settlement	settlement	NOUN
inlawrev-21527	146	44	negotiations	negotiation	NOUN
inlawrev-21527	146	45	if	if	SCONJ
inlawrev-21527	146	46	an	an	DET
inlawrev-21527	146	47	attorney	attorney	NOUN
inlawrev-21527	146	48	discloses	disclose	VERB
inlawrev-21527	146	49	the	the	DET
inlawrev-21527	146	50	amount	amount	NOUN
inlawrev-21527	146	51	or	or	CCONJ
inlawrev-21527	146	52	range	range	NOUN
inlawrev-21527	146	53	of	of	ADP
inlawrev-21527	146	54	potential	potential	ADJ
inlawrev-21527	146	55	loss	loss	NOUN
inlawrev-21527	146	56	from	from	ADP
inlawrev-21527	146	57	the	the	DET
inlawrev-21527	146	58	ongoing	ongoing	ADJ
inlawrev-21527	146	59	civil	civil	ADJ
inlawrev-21527	146	60	action	action	NOUN
inlawrev-21527	146	61	.	.	PUNCT
inlawrev-21527	147	1	40	40	NUM
inlawrev-21527	148	1	[	[	X
inlawrev-21527	148	2	a]n	a]n	NOUN
inlawrev-21527	148	3	opponent	opponent	NOUN
inlawrev-21527	148	4	in	in	ADP
inlawrev-21527	148	5	litigation	litigation	NOUN
inlawrev-21527	148	6	can	can	AUX
inlawrev-21527	148	7	potentially	potentially	ADV
inlawrev-21527	148	8	gain	gain	VERB
inlawrev-21527	148	9	access	access	NOUN
inlawrev-21527	148	10	to	to	ADP
inlawrev-21527	148	11	significant	significant	ADJ
inlawrev-21527	148	12	information	information	NOUN
inlawrev-21527	148	13	about	about	ADP
inlawrev-21527	148	14	the	the	DET
inlawrev-21527	148	15	assessments	assessment	NOUN
inlawrev-21527	148	16	of	of	ADP
inlawrev-21527	148	17	an	an	DET
inlawrev-21527	148	18	enterprise	enterprise	NOUN
inlawrev-21527	148	19	,	,	PUNCT
inlawrev-21527	148	20	its	its	PRON
inlawrev-21527	148	21	auditor	auditor	NOUN
inlawrev-21527	148	22	,	,	PUNCT
inlawrev-21527	148	23	and	and	CCONJ
inlawrev-21527	148	24	its	its	PRON
inlawrev-21527	148	25	attorney	attorney	NOUN
inlawrev-21527	148	26	about	about	ADP
inlawrev-21527	148	27	the	the	DET
inlawrev-21527	148	28	enterprise	enterprise	NOUN
inlawrev-21527	148	29	’s	’s	PART
inlawrev-21527	148	30	exposure	exposure	NOUN
inlawrev-21527	148	31	in	in	ADP
inlawrev-21527	148	32	the	the	DET
inlawrev-21527	148	33	litigation	litigation	NOUN
inlawrev-21527	148	34	,	,	PUNCT
inlawrev-21527	148	35	potentially	potentially	ADV
inlawrev-21527	148	36	evidenced	evidence	VERB
inlawrev-21527	148	37	by	by	ADP
inlawrev-21527	148	38	amounts	amount	NOUN
inlawrev-21527	148	39	that	that	SCONJ
inlawrev-21527	148	40	the	the	DET
inlawrev-21527	148	41	enterprise	enterprise	NOUN
inlawrev-21527	148	42	has	have	AUX
inlawrev-21527	148	43	already	already	ADV
inlawrev-21527	148	44	accrued	accrue	VERB
inlawrev-21527	148	45	as	as	ADP
inlawrev-21527	148	46	an	an	DET
inlawrev-21527	148	47	expense	expense	NOUN
inlawrev-21527	148	48	,	,	PUNCT
inlawrev-21527	148	49	but	but	CCONJ
inlawrev-21527	148	50	not	not	PART
inlawrev-21527	148	51	yet	yet	ADV
inlawrev-21527	148	52	paid	pay	VERB
inlawrev-21527	148	53	,	,	PUNCT
inlawrev-21527	148	54	related	relate	VERB
inlawrev-21527	148	55	to	to	ADP
inlawrev-21527	148	56	the	the	DET
inlawrev-21527	148	57	underlying	underlie	VERB
inlawrev-21527	148	58	litigation.41	litigation.41	NOUN
inlawrev-21527	148	59	furthermore	furthermore	ADV
inlawrev-21527	148	60	,	,	PUNCT
inlawrev-21527	148	61	in	in	ADP
inlawrev-21527	148	62	pretrial	pretrial	ADJ
inlawrev-21527	148	63	negotiations	negotiation	NOUN
inlawrev-21527	148	64	,	,	PUNCT
inlawrev-21527	148	65	a	a	DET
inlawrev-21527	148	66	public	public	ADJ
inlawrev-21527	148	67	company	company	NOUN
inlawrev-21527	148	68	’s	’s	PART
inlawrev-21527	148	69	disclosure	disclosure	NOUN
inlawrev-21527	148	70	of	of	ADP
inlawrev-21527	148	71	litigation	litigation	NOUN
inlawrev-21527	148	72	“	"	PUNCT
inlawrev-21527	148	73	in	in	ADP
inlawrev-21527	148	74	its	its	PRON
inlawrev-21527	148	75	financial	financial	ADJ
inlawrev-21527	148	76	statement	statement	NOUN
inlawrev-21527	148	77	footnotes	footnote	NOUN
inlawrev-21527	148	78	or	or	CCONJ
inlawrev-21527	148	79	within	within	ADP
inlawrev-21527	148	80	the	the	DET
inlawrev-21527	148	81	‘	'	PUNCT
inlawrev-21527	148	82	m	m	NOUN
inlawrev-21527	148	83	anagement	anagement	NOUN
inlawrev-21527	148	84	’s	’s	PART
inlawrev-21527	148	85	discussion	discussion	NOUN
inlawrev-21527	148	86	and	and	CCONJ
inlawrev-21527	148	87	analysis	analysis	NOUN
inlawrev-21527	148	88	’	'	PUNCT
inlawrev-21527	148	89	portion	portion	NOUN
inlawrev-21527	148	90	of	of	ADP
inlawrev-21527	148	91	its	its	PRON
inlawrev-21527	148	92	sec	sec	PROPN
inlawrev-21527	148	93	filings	filing	NOUN
inlawrev-21527	148	94	may	may	AUX
inlawrev-21527	148	95	reveal	reveal	VERB
inlawrev-21527	148	96	the	the	DET
inlawrev-21527	148	97	amount	amount	NOUN
inlawrev-21527	148	98	for	for	ADP
inlawrev-21527	148	99	which	which	PRON
inlawrev-21527	148	100	it	it	PRON
inlawrev-21527	148	101	would	would	AUX
inlawrev-21527	148	102	be	be	AUX
inlawrev-21527	148	103	willing	willing	ADJ
inlawrev-21527	148	104	to	to	PART
inlawrev-21527	148	105	settle	settle	VERB
inlawrev-21527	148	106	or	or	CCONJ
inlawrev-21527	148	107	the	the	DET
inlawrev-21527	148	108	amount	amount	NOUN
inlawrev-21527	148	109	for	for	ADP
inlawrev-21527	148	110	which	which	PRON
inlawrev-21527	148	111	it	it	PRON
inlawrev-21527	148	112	already	already	ADV
inlawrev-21527	148	113	has	have	AUX
inlawrev-21527	148	114	provided	provide	VERB
inlawrev-21527	148	115	as	as	ADP
inlawrev-21527	148	116	a	a	DET
inlawrev-21527	148	117	reserve	reserve	NOUN
inlawrev-21527	148	118	against	against	ADP
inlawrev-21527	148	119	its	its	PRON
inlawrev-21527	148	120	profits	profit	NOUN
inlawrev-21527	148	121	.	.	PUNCT
inlawrev-21527	148	122	”	"	PUNCT
inlawrev-21527	149	1	w	w	NOUN
inlawrev-21527	149	2	hile	hile	VERB
inlawrev-21527	149	3	disclosing	disclose	VERB
inlawrev-21527	149	4	too	too	ADV
inlawrev-21527	149	5	much	much	ADJ
inlawrev-21527	149	6	to	to	ADP
inlawrev-21527	149	7	an	an	DET
inlawrev-21527	149	8	auditor	auditor	NOUN
inlawrev-21527	149	9	regarding	regard	VERB
inlawrev-21527	149	10	pending42	pending42	NOUN
inlawrev-21527	149	11	or	or	CCONJ
inlawrev-21527	149	12	threatened	threaten	VERB
inlawrev-21527	149	13	litigation	litigation	NOUN
inlawrev-21527	149	14	presents	present	VERB
inlawrev-21527	149	15	some	some	DET
inlawrev-21527	149	16	seriously	seriously	ADV
inlawrev-21527	149	17	negative	negative	ADJ
inlawrev-21527	149	18	implications	implication	NOUN
inlawrev-21527	149	19	,	,	PUNCT
inlawrev-21527	149	20	there	there	PRON
inlawrev-21527	149	21	is	be	VERB
inlawrev-21527	149	22	also	also	ADV
inlawrev-21527	149	23	an	an	DET
inlawrev-21527	149	24	assortment	assortment	NOUN
inlawrev-21527	149	25	of	of	ADP
inlawrev-21527	149	26	issues	issue	NOUN
inlawrev-21527	149	27	that	that	PRON
inlawrev-21527	149	28	underlie	underlie	ADV
inlawrev-21527	149	29	providing	provide	VERB
inlawrev-21527	149	30	too	too	ADV
inlawrev-21527	149	31	few	few	ADJ
inlawrev-21527	149	32	details	detail	NOUN
inlawrev-21527	149	33	in	in	ADP
inlawrev-21527	149	34	response	response	NOUN
inlawrev-21527	149	35	to	to	ADP
inlawrev-21527	149	36	an	an	DET
inlawrev-21527	149	37	auditor	auditor	NOUN
inlawrev-21527	149	38	’s	’s	PART
inlawrev-21527	149	39	request	request	NOUN
inlawrev-21527	149	40	.	.	PUNCT
inlawrev-21527	150	1	b.	b.	VERB
inlawrev-21527	150	2	the	the	DET
inlawrev-21527	150	3	harm	harm	NOUN
inlawrev-21527	150	4	in	in	ADP
inlawrev-21527	150	5	disclosing	disclose	VERB
inlawrev-21527	150	6	too	too	ADV
inlawrev-21527	150	7	little	little	ADJ
inlawrev-21527	150	8	in	in	ADP
inlawrev-21527	150	9	response	response	NOUN
inlawrev-21527	150	10	to	to	ADP
inlawrev-21527	150	11	auditors	auditor	NOUN
inlawrev-21527	150	12	if	if	SCONJ
inlawrev-21527	150	13	a	a	DET
inlawrev-21527	150	14	lawyer	lawyer	NOUN
inlawrev-21527	150	15	refuses	refuse	VERB
inlawrev-21527	150	16	to	to	PART
inlawrev-21527	150	17	provide	provide	VERB
inlawrev-21527	150	18	material	material	NOUN
inlawrev-21527	150	19	that	that	PRON
inlawrev-21527	150	20	a	a	DET
inlawrev-21527	150	21	public	public	ADJ
inlawrev-21527	150	22	accountant	accountant	NOUN
inlawrev-21527	150	23	requests	request	NOUN
inlawrev-21527	150	24	in	in	ADP
inlawrev-21527	150	25	her	her	PRON
inlawrev-21527	150	26	inquiry	inquiry	NOUN
inlawrev-21527	150	27	letter	letter	NOUN
inlawrev-21527	150	28	,	,	PUNCT
inlawrev-21527	150	29	a	a	DET
inlawrev-21527	150	30	scope	scope	NOUN
inlawrev-21527	150	31	limitation	limitation	NOUN
inlawrev-21527	150	32	of	of	ADP
inlawrev-21527	150	33	the	the	DET
inlawrev-21527	150	34	auditor	auditor	NOUN
inlawrev-21527	150	35	’s	’s	PART
inlawrev-21527	150	36	examination	examination	NOUN
inlawrev-21527	150	37	could	could	AUX
inlawrev-21527	150	38	preclude	preclude	VERB
inlawrev-21527	150	39	the43	the43	NOUN
inlawrev-21527	150	40	38	38	NUM
inlawrev-21527	150	41	.	.	PUNCT
inlawrev-21527	151	1	rigby	rigby	PROPN
inlawrev-21527	151	2	,	,	PUNCT
inlawrev-21527	151	3	supra	supra	PROPN
inlawrev-21527	151	4	note	note	PROPN
inlawrev-21527	151	5	17	17	NUM
inlawrev-21527	151	6	.	.	NOUN
inlawrev-21527	151	7	39	39	NUM
inlawrev-21527	151	8	.	.	PUNCT
inlawrev-21527	152	1	aba	aba	PROPN
inlawrev-21527	152	2	task	task	PROPN
inlawrev-21527	152	3	force	force	NOUN
inlawrev-21527	152	4	on	on	ADP
inlawrev-21527	152	5	the	the	DET
inlawrev-21527	152	6	attorney	attorney	NOUN
inlawrev-21527	152	7	-	-	PUNCT
inlawrev-21527	152	8	client	client	NOUN
inlawrev-21527	152	9	privilege	privilege	NOUN
inlawrev-21527	152	10	,	,	PUNCT
inlawrev-21527	152	11	supra	supra	PROPN
inlawrev-21527	152	12	note	note	NOUN
inlawrev-21527	152	13	31	31	NUM
inlawrev-21527	152	14	,	,	PUNCT
inlawrev-21527	152	15	at	at	ADP
inlawrev-21527	152	16	1037	1037	NUM
inlawrev-21527	152	17	-	-	SYM
inlawrev-21527	152	18	38	38	NUM
inlawrev-21527	152	19	.	.	PUNCT
inlawrev-21527	152	20	40	40	NUM
inlawrev-21527	152	21	.	.	PUNCT
inlawrev-21527	153	1	matthew	matthew	PROPN
inlawrev-21527	153	2	j.	j.	PROPN
inlawrev-21527	153	3	barrett	barrett	PROPN
inlawrev-21527	153	4	,	,	PUNCT
inlawrev-21527	153	5	opportunities	opportunity	NOUN
inlawrev-21527	153	6	for	for	ADP
inlawrev-21527	153	7	obtaining	obtain	VERB
inlawrev-21527	153	8	and	and	CCONJ
inlawrev-21527	153	9	using	use	VERB
inlawrev-21527	153	10	litigation	litigation	NOUN
inlawrev-21527	153	11	reserves	reserve	NOUN
inlawrev-21527	153	12	and	and	CCONJ
inlawrev-21527	153	13	disclosures	disclosure	NOUN
inlawrev-21527	153	14	,	,	PUNCT
inlawrev-21527	153	15	63	63	NUM
inlawrev-21527	153	16	ohio	ohio	PROPN
inlawrev-21527	153	17	st	st	PROPN
inlawrev-21527	153	18	.	.	PROPN
inlawrev-21527	153	19	l.j	l.j	PROPN
inlawrev-21527	153	20	.	.	PROPN
inlawrev-21527	153	21	1017	1017	NUM
inlawrev-21527	153	22	,	,	PUNCT
inlawrev-21527	153	23	1103	1103	NUM
inlawrev-21527	153	24	(	(	PUNCT
inlawrev-21527	153	25	2002	2002	NUM
inlawrev-21527	153	26	)	)	PUNCT
inlawrev-21527	153	27	.	.	PUNCT
inlawrev-21527	154	1	41	41	NUM
inlawrev-21527	154	2	.	.	PUNCT
inlawrev-21527	155	1	i	i	PRON
inlawrev-21527	155	2	d.	d.	PROPN
inlawrev-21527	155	3	42	42	NUM
inlawrev-21527	155	4	.	.	PUNCT
inlawrev-21527	156	1	james	james	PROPN
inlawrev-21527	156	2	s.	s.	PROPN
inlawrev-21527	156	3	johnson	johnson	PROPN
inlawrev-21527	156	4	,	,	PUNCT
inlawrev-21527	156	5	the	the	DET
inlawrev-21527	156	6	accountable	accountable	ADJ
inlawrev-21527	156	7	attorney	attorney	NOUN
inlawrev-21527	156	8	:	:	PUNCT
inlawrev-21527	156	9	a	a	DET
inlawrev-21527	156	10	proposal	proposal	NOUN
inlawrev-21527	156	11	to	to	PART
inlawrev-21527	156	12	revamp	revamp	VERB
inlawrev-21527	156	13	the	the	DET
inlawrev-21527	156	14	aba	aba	PROPN
inlawrev-21527	156	15	's	's	PART
inlawrev-21527	156	16	1976	1976	NUM
inlawrev-21527	156	17	statement	statement	NOUN
inlawrev-21527	156	18	of	of	ADP
inlawrev-21527	156	19	policy	policy	NOUN
inlawrev-21527	156	20	regarding	regard	VERB
inlawrev-21527	156	21	lawyers	lawyer	NOUN
inlawrev-21527	156	22	'	'	PART
inlawrev-21527	156	23	responses	response	NOUN
inlawrev-21527	156	24	to	to	ADP
inlawrev-21527	156	25	auditors	auditor	NOUN
inlawrev-21527	156	26	'	'	PART
inlawrev-21527	156	27	requests	request	NOUN
inlawrev-21527	156	28	for	for	ADP
inlawrev-21527	156	29	information	information	NOUN
inlawrev-21527	156	30	,	,	PUNCT
inlawrev-21527	156	31	14	14	NUM
inlawrev-21527	156	32	tex	tex	PROPN
inlawrev-21527	156	33	.	.	PROPN
inlawrev-21527	156	34	wesleyan	wesleyan	PROPN
inlawrev-21527	156	35	l.	l.	PROPN
inlawrev-21527	156	36	rev	rev	PROPN
inlawrev-21527	156	37	.	.	PROPN
inlawrev-21527	156	38	27	27	NUM
inlawrev-21527	156	39	,	,	PUNCT
inlawrev-21527	156	40	45	45	NUM
inlawrev-21527	156	41	(	(	PUNCT
inlawrev-21527	156	42	2007	2007	NUM
inlawrev-21527	156	43	)	)	PUNCT
inlawrev-21527	156	44	.	.	PUNCT
inlawrev-21527	157	1	43	43	NUM
inlawrev-21527	157	2	.	.	PUNCT
inlawrev-21527	158	1	an	an	DET
inlawrev-21527	158	2	auditor	auditor	NOUN
inlawrev-21527	158	3	can	can	AUX
inlawrev-21527	158	4	only	only	ADV
inlawrev-21527	158	5	express	express	VERB
inlawrev-21527	158	6	an	an	DET
inlawrev-21527	158	7	opinion	opinion	NOUN
inlawrev-21527	158	8	about	about	ADP
inlawrev-21527	158	9	the	the	DET
inlawrev-21527	158	10	accuracy	accuracy	NOUN
inlawrev-21527	158	11	of	of	ADP
inlawrev-21527	158	12	a	a	DET
inlawrev-21527	158	13	company	company	NOUN
inlawrev-21527	158	14	’s	’s	PART
inlawrev-21527	158	15	financial	financial	ADJ
inlawrev-21527	158	16	statements	statement	NOUN
inlawrev-21527	158	17	if	if	SCONJ
inlawrev-21527	158	18	she	she	PRON
inlawrev-21527	158	19	has	have	AUX
inlawrev-21527	158	20	been	be	AUX
inlawrev-21527	158	21	able	able	ADJ
inlawrev-21527	158	22	to	to	PART
inlawrev-21527	158	23	conduct	conduct	VERB
inlawrev-21527	158	24	all	all	DET
inlawrev-21527	158	25	the	the	DET
inlawrev-21527	158	26	proper	proper	ADJ
inlawrev-21527	158	27	procedures	procedure	NOUN
inlawrev-21527	158	28	and	and	CCONJ
inlawrev-21527	158	29	collect	collect	VERB
inlawrev-21527	158	30	all	all	DET
inlawrev-21527	158	31	the	the	DET
inlawrev-21527	158	32	audit	audit	NOUN
inlawrev-21527	158	33	evidence	evidence	NOUN
inlawrev-21527	158	34	she	she	PRON
inlawrev-21527	158	35	deems	deem	VERB
inlawrev-21527	158	36	necessary	necessary	ADJ
inlawrev-21527	158	37	under	under	ADP
inlawrev-21527	158	38	the	the	DET
inlawrev-21527	158	39	circumstances	circumstance	NOUN
inlawrev-21527	158	40	.	.	PUNCT
inlawrev-21527	159	1	modifications	modification	NOUN
inlawrev-21527	159	2	to	to	ADP
inlawrev-21527	159	3	the	the	DET
inlawrev-21527	159	4	opinion	opinion	NOUN
inlawrev-21527	159	5	in	in	ADP
inlawrev-21527	159	6	the	the	DET
inlawrev-21527	159	7	independent	independent	ADJ
inlawrev-21527	159	8	auditor	auditor	NOUN
inlawrev-21527	159	9	’s	’s	PART
inlawrev-21527	159	10	report	report	NOUN
inlawrev-21527	159	11	:	:	PUNCT
inlawrev-21527	159	12	circumstances	circumstance	NOUN
inlawrev-21527	159	13	when	when	SCONJ
inlawrev-21527	159	14	a	a	DET
inlawrev-21527	159	15	modification	modification	NOUN
inlawrev-21527	159	16	to	to	ADP
inlawrev-21527	159	17	the	the	DET
inlawrev-21527	159	18	auditor	auditor	NOUN
inlawrev-21527	159	19	’s	’s	PART
inlawrev-21527	159	20	opinion	opinion	NOUN
inlawrev-21527	159	21	is	be	AUX
inlawrev-21527	159	22	required	require	VERB
inlawrev-21527	159	23	—	—	PUNCT
inlawrev-21527	159	24	nature	nature	NOUN
inlawrev-21527	159	25	of	of	ADP
inlawrev-21527	159	26	an	an	DET
inlawrev-21527	159	27	inability	inability	NOUN
inlawrev-21527	159	28	to	to	PART
inlawrev-21527	159	29	obtain	obtain	VERB
inlawrev-21527	159	30	sufficient	sufficient	ADJ
inlawrev-21527	159	31	appropriate	appropriate	ADJ
inlawrev-21527	159	32	audit	audit	NOUN
inlawrev-21527	159	33	evidence	evidence	NOUN
inlawrev-21527	159	34	,	,	PUNCT
inlawrev-21527	159	35	clarified	clarify	VERB
inlawrev-21527	159	36	statements	statement	NOUN
inlawrev-21527	159	37	on	on	ADP
inlawrev-21527	159	38	auditing	auditing	NOUN
inlawrev-21527	159	39	standards	standard	NOUN
inlawrev-21527	159	40	,	,	PUNCT
inlawrev-21527	159	41	au	au	PROPN
inlawrev-21527	159	42	-	-	PROPN
inlawrev-21527	159	43	c	c	NOUN
inlawrev-21527	159	44	§	§	PROPN
inlawrev-21527	159	45	705	705	NUM
inlawrev-21527	159	46	¶	¶	NOUN
inlawrev-21527	159	47	.a8-.a12	.a8-.a12	PUNCT
inlawrev-21527	160	1	(	(	PUNCT
inlawrev-21527	160	2	am	be	AUX
inlawrev-21527	160	3	.	.	PUNCT
inlawrev-21527	160	4	inst	inst	PROPN
inlawrev-21527	160	5	.	.	PROPN
inlawrev-21527	160	6	of	of	ADP
inlawrev-21527	160	7	certified	certified	ADJ
inlawrev-21527	160	8	pub	pub	NOUN
inlawrev-21527	160	9	.	.	PUNCT
inlawrev-21527	161	1	accountants	accountant	NOUN
inlawrev-21527	161	2	2016	2016	NUM
inlawrev-21527	161	3	)	)	PUNCT
inlawrev-21527	161	4	.	.	PUNCT
inlawrev-21527	162	1	any	any	DET
inlawrev-21527	162	2	restrictions	restriction	NOUN
inlawrev-21527	162	3	on	on	ADP
inlawrev-21527	162	4	an	an	DET
inlawrev-21527	162	5	audit	audit	NOUN
inlawrev-21527	162	6	’s	’s	PART
inlawrev-21527	162	7	scope	scope	NOUN
inlawrev-21527	162	8	,	,	PUNCT
inlawrev-21527	162	9	such	such	ADJ
inlawrev-21527	162	10	as	as	ADP
inlawrev-21527	162	11	an	an	DET
inlawrev-21527	162	12	inability	inability	NOUN
inlawrev-21527	162	13	to	to	PART
inlawrev-21527	162	14	obtain	obtain	VERB
inlawrev-21527	162	15	adequate	adequate	ADJ
inlawrev-21527	162	16	accounting	accounting	NOUN
inlawrev-21527	162	17	records	record	NOUN
inlawrev-21527	162	18	or	or	CCONJ
inlawrev-21527	162	19	supporting	support	VERB
inlawrev-21527	162	20	audit	audit	NOUN
inlawrev-21527	162	21	evidence	evidence	NOUN
inlawrev-21527	162	22	for	for	ADP
inlawrev-21527	162	23	a	a	DET
inlawrev-21527	162	24	specific	specific	ADJ
inlawrev-21527	162	25	balance	balance	NOUN
inlawrev-21527	162	26	sheet	sheet	NOUN
inlawrev-21527	162	27	or	or	CCONJ
inlawrev-21527	162	28	income	income	NOUN
inlawrev-21527	162	29	statement	statement	NOUN
inlawrev-21527	162	30	item	item	NOUN
inlawrev-21527	162	31	,	,	PUNCT
inlawrev-21527	162	32	is	be	AUX
inlawrev-21527	162	33	referred	refer	VERB
inlawrev-21527	162	34	to	to	ADP
inlawrev-21527	162	35	as	as	ADP
inlawrev-21527	162	36	a	a	DET
inlawrev-21527	162	37	“	"	PUNCT
inlawrev-21527	162	38	scope	scope	NOUN
inlawrev-21527	162	39	limitation	limitation	NOUN
inlawrev-21527	162	40	.	.	PUNCT
inlawrev-21527	162	41	”	"	PUNCT
inlawrev-21527	163	1	see	see	VERB
inlawrev-21527	163	2	i	i	PRON
inlawrev-21527	163	3	d.	d.	PROPN
inlawrev-21527	163	4	2017	2017	NUM
inlawrev-21527	163	5	]	]	PUNCT
inlawrev-21527	163	6	toeing	toe	VERB
inlawrev-21527	163	7	the	the	DET
inlawrev-21527	163	8	line	line	NOUN
inlawrev-21527	163	9	975	975	NUM
inlawrev-21527	163	10	public	public	ADJ
inlawrev-21527	163	11	accountant	accountant	NOUN
inlawrev-21527	163	12	from	from	ADP
inlawrev-21527	163	13	issuing	issue	VERB
inlawrev-21527	163	14	a	a	DET
inlawrev-21527	163	15	clean	clean	ADJ
inlawrev-21527	163	16	(	(	PUNCT
inlawrev-21527	163	17	unmodified	unmodified	ADJ
inlawrev-21527	163	18	)	)	PUNCT
inlawrev-21527	163	19	opinion	opinion	NOUN
inlawrev-21527	163	20	.	.	PUNCT
inlawrev-21527	164	1	an	an	DET
inlawrev-21527	164	2	attorney44	attorney44	NOUN
inlawrev-21527	164	3	unquestionably	unquestionably	ADV
inlawrev-21527	164	4	wants	want	VERB
inlawrev-21527	164	5	to	to	PART
inlawrev-21527	164	6	avoid	avoid	VERB
inlawrev-21527	164	7	triggering	trigger	VERB
inlawrev-21527	164	8	the	the	DET
inlawrev-21527	164	9	auditor	auditor	NOUN
inlawrev-21527	164	10	to	to	PART
inlawrev-21527	164	11	issue	issue	VERB
inlawrev-21527	164	12	a	a	DET
inlawrev-21527	164	13	qualified	qualified	ADJ
inlawrev-21527	164	14	opinion	opinion	NOUN
inlawrev-21527	164	15	because	because	SCONJ
inlawrev-21527	164	16	the	the	DET
inlawrev-21527	164	17	prospect	prospect	NOUN
inlawrev-21527	164	18	a	a	DET
inlawrev-21527	164	19	qualified	qualified	ADJ
inlawrev-21527	164	20	audit	audit	NOUN
inlawrev-21527	164	21	opinion	opinion	NOUN
inlawrev-21527	164	22	or	or	CCONJ
inlawrev-21527	164	23	no	no	DET
inlawrev-21527	164	24	audit	audit	NOUN
inlawrev-21527	164	25	opinion	opinion	NOUN
inlawrev-21527	164	26	at	at	ADP
inlawrev-21527	164	27	all	all	ADV
inlawrev-21527	164	28	“	"	PUNCT
inlawrev-21527	164	29	is	be	AUX
inlawrev-21527	164	30	completely	completely	ADV
inlawrev-21527	164	31	untenable	untenable	ADJ
inlawrev-21527	164	32	given	give	VERB
inlawrev-21527	164	33	the	the	DET
inlawrev-21527	164	34	financial	financial	ADJ
inlawrev-21527	164	35	markets	market	NOUN
inlawrev-21527	164	36	’	'	PUNCT
inlawrev-21527	164	37	immediate	immediate	ADJ
inlawrev-21527	164	38	and	and	CCONJ
inlawrev-21527	164	39	devastating	devastating	ADJ
inlawrev-21527	164	40	reaction	reaction	NOUN
inlawrev-21527	164	41	to	to	ADP
inlawrev-21527	164	42	anything	anything	PRON
inlawrev-21527	164	43	short	short	ADJ
inlawrev-21527	164	44	of	of	ADP
inlawrev-21527	164	45	unqualified	unqualified	ADJ
inlawrev-21527	164	46	audit	audit	NOUN
inlawrev-21527	164	47	opinions	opinion	NOUN
inlawrev-21527	164	48	in	in	ADP
inlawrev-21527	164	49	the	the	DET
inlawrev-21527	164	50	post	post	ADJ
inlawrev-21527	164	51	-	-	ADJ
inlawrev-21527	164	52	enron	enron	ADJ
inlawrev-21527	164	53	world	world	NOUN
inlawrev-21527	164	54	.	.	PUNCT
inlawrev-21527	164	55	”	"	PUNCT
inlawrev-21527	165	1	these	these	DET
inlawrev-21527	165	2	potentially	potentially	ADV
inlawrev-21527	165	3	devastating	devastating	ADJ
inlawrev-21527	165	4	effects	effect	NOUN
inlawrev-21527	165	5	could	could	AUX
inlawrev-21527	165	6	include	include	VERB
inlawrev-21527	165	7	negatively	negatively	ADV
inlawrev-21527	165	8	affecting45	affecting45	VERB
inlawrev-21527	165	9	a	a	DET
inlawrev-21527	165	10	corporation	corporation	NOUN
inlawrev-21527	165	11	’s	’s	PART
inlawrev-21527	165	12	power	power	NOUN
inlawrev-21527	165	13	to	to	PART
inlawrev-21527	165	14	draw	draw	VERB
inlawrev-21527	165	15	investors	investor	NOUN
inlawrev-21527	165	16	,	,	PUNCT
inlawrev-21527	165	17	obtain	obtain	VERB
inlawrev-21527	165	18	loans	loan	NOUN
inlawrev-21527	165	19	,	,	PUNCT
inlawrev-21527	165	20	and	and	CCONJ
inlawrev-21527	165	21	even	even	ADV
inlawrev-21527	165	22	operate	operate	VERB
inlawrev-21527	165	23	a	a	DET
inlawrev-21527	165	24	financially	financially	ADV
inlawrev-21527	165	25	-	-	PUNCT
inlawrev-21527	165	26	viable	viable	ADJ
inlawrev-21527	165	27	business	business	NOUN
inlawrev-21527	165	28	.	.	PUNCT
inlawrev-21527	166	1	46	46	NUM
inlawrev-21527	166	2	additionally	additionally	ADV
inlawrev-21527	166	3	,	,	PUNCT
inlawrev-21527	166	4	not	not	PART
inlawrev-21527	166	5	disclosing	disclose	VERB
inlawrev-21527	166	6	enough	enough	ADJ
inlawrev-21527	166	7	information	information	NOUN
inlawrev-21527	166	8	concerning	concern	VERB
inlawrev-21527	166	9	pending	pende	VERB
inlawrev-21527	166	10	litigation	litigation	NOUN
inlawrev-21527	166	11	fails	fail	VERB
inlawrev-21527	166	12	to	to	PART
inlawrev-21527	166	13	provide	provide	VERB
inlawrev-21527	166	14	stockholders	stockholder	NOUN
inlawrev-21527	166	15	,	,	PUNCT
inlawrev-21527	166	16	prospective	prospective	ADJ
inlawrev-21527	166	17	investors	investor	NOUN
inlawrev-21527	166	18	,	,	PUNCT
inlawrev-21527	166	19	and	and	CCONJ
inlawrev-21527	166	20	the	the	DET
inlawrev-21527	166	21	public	public	NOUN
inlawrev-21527	166	22	-	-	PUNCT
inlawrev-21527	166	23	atlarge	atlarge	NOUN
inlawrev-21527	166	24	with	with	ADP
inlawrev-21527	166	25	enough	enough	ADJ
inlawrev-21527	166	26	information	information	NOUN
inlawrev-21527	166	27	regarding	regard	VERB
inlawrev-21527	166	28	the	the	DET
inlawrev-21527	166	29	financial	financial	ADJ
inlawrev-21527	166	30	state	state	NOUN
inlawrev-21527	166	31	of	of	ADP
inlawrev-21527	166	32	the	the	DET
inlawrev-21527	166	33	company	company	NOUN
inlawrev-21527	166	34	.	.	PUNCT
inlawrev-21527	167	1	texaco	texaco	PROPN
inlawrev-21527	167	2	,	,	PUNCT
inlawrev-21527	167	3	inc	inc	PROPN
inlawrev-21527	167	4	.	.	PROPN
inlawrev-21527	167	5	v.	v.	PROPN
inlawrev-21527	167	6	pennzoil	pennzoil	PROPN
inlawrev-21527	167	7	co.	co.	PROPN
inlawrev-21527	167	8	is	be	AUX
inlawrev-21527	167	9	an	an	DET
inlawrev-21527	167	10	example	example	NOUN
inlawrev-21527	167	11	of	of	ADP
inlawrev-21527	167	12	how	how	SCONJ
inlawrev-21527	167	13	lack	lack	NOUN
inlawrev-21527	167	14	of	of	ADP
inlawrev-21527	167	15	disclosure	disclosure	NOUN
inlawrev-21527	167	16	regarding	regard	VERB
inlawrev-21527	167	17	pending	pende	VERB
inlawrev-21527	167	18	litigation	litigation	NOUN
inlawrev-21527	167	19	can	can	AUX
inlawrev-21527	167	20	lead	lead	VERB
inlawrev-21527	167	21	to	to	ADP
inlawrev-21527	167	22	disastrous	disastrous	ADJ
inlawrev-21527	167	23	consequences	consequence	NOUN
inlawrev-21527	167	24	for	for	ADP
inlawrev-21527	167	25	investors	investor	NOUN
inlawrev-21527	167	26	.	.	PUNCT
inlawrev-21527	168	1	in	in	ADP
inlawrev-21527	168	2	texaco,47	texaco,47	PROPN
inlawrev-21527	168	3	pennzoil	pennzoil	PROPN
inlawrev-21527	168	4	sued	sue	VERB
inlawrev-21527	168	5	texaco	texaco	PROPN
inlawrev-21527	168	6	,	,	PUNCT
inlawrev-21527	168	7	alleging	allege	VERB
inlawrev-21527	168	8	that	that	SCONJ
inlawrev-21527	168	9	texaco	texaco	PROPN
inlawrev-21527	168	10	had	have	AUX
inlawrev-21527	168	11	tortiously	tortiously	ADV
inlawrev-21527	168	12	interfered	interfere	VERB
inlawrev-21527	168	13	with	with	ADP
inlawrev-21527	168	14	a	a	DET
inlawrev-21527	168	15	merger	merger	NOUN
inlawrev-21527	168	16	agreement	agreement	NOUN
inlawrev-21527	168	17	between	between	ADP
inlawrev-21527	168	18	pennzoil	pennzoil	PROPN
inlawrev-21527	168	19	and	and	CCONJ
inlawrev-21527	168	20	getty	getty	PROPN
inlawrev-21527	168	21	oil	oil	PROPN
inlawrev-21527	168	22	.	.	PUNCT
inlawrev-21527	169	1	the	the	DET
inlawrev-21527	169	2	jury	jury	NOUN
inlawrev-21527	169	3	awarded	award	VERB
inlawrev-21527	169	4	pennzoil48	pennzoil48	NOUN
inlawrev-21527	169	5	$	$	SYM
inlawrev-21527	169	6	10.53	10.53	NUM
inlawrev-21527	169	7	billion	billion	NUM
inlawrev-21527	169	8	in	in	ADP
inlawrev-21527	169	9	damages	damage	NOUN
inlawrev-21527	169	10	and	and	CCONJ
inlawrev-21527	169	11	eventually	eventually	ADV
inlawrev-21527	169	12	forced	force	VERB
inlawrev-21527	169	13	texaco	texaco	PROPN
inlawrev-21527	169	14	into	into	ADP
inlawrev-21527	169	15	bankruptcy49	bankruptcy49	NOUN
inlawrev-21527	169	16	protection.50	protection.50	PROPN
inlawrev-21527	169	17	in	in	ADP
inlawrev-21527	169	18	its	its	PRON
inlawrev-21527	169	19	disclosure	disclosure	NOUN
inlawrev-21527	169	20	to	to	ADP
inlawrev-21527	169	21	investors	investor	NOUN
inlawrev-21527	169	22	,	,	PUNCT
inlawrev-21527	169	23	texaco	texaco	PROPN
inlawrev-21527	169	24	did	do	AUX
inlawrev-21527	169	25	not	not	PART
inlawrev-21527	169	26	accrue	accrue	VERB
inlawrev-21527	169	27	a	a	DET
inlawrev-21527	169	28	single	single	ADJ
inlawrev-21527	169	29	dollar	dollar	NOUN
inlawrev-21527	169	30	of	of	ADP
inlawrev-21527	169	31	loss	loss	NOUN
inlawrev-21527	169	32	throughout	throughout	ADP
inlawrev-21527	169	33	the	the	DET
inlawrev-21527	169	34	entire	entire	ADJ
inlawrev-21527	169	35	contentious	contentious	ADJ
inlawrev-21527	169	36	legal	legal	ADJ
inlawrev-21527	169	37	battle	battle	NOUN
inlawrev-21527	169	38	.	.	PUNCT
inlawrev-21527	170	1	w	w	PROPN
inlawrev-21527	170	2	hile	hile	PROPN
inlawrev-21527	170	3	texaco	texaco	PROPN
inlawrev-21527	170	4	disclosed	disclose	VERB
inlawrev-21527	170	5	the51	the51	PROPN
inlawrev-21527	170	6	existence	existence	NOUN
inlawrev-21527	170	7	of	of	ADP
inlawrev-21527	170	8	a	a	DET
inlawrev-21527	170	9	lawsuit	lawsuit	NOUN
inlawrev-21527	170	10	by	by	ADP
inlawrev-21527	170	11	pennzoil	pennzoil	PROPN
inlawrev-21527	170	12	in	in	ADP
inlawrev-21527	170	13	its	its	PRON
inlawrev-21527	170	14	public	public	ADJ
inlawrev-21527	170	15	report	report	NOUN
inlawrev-21527	170	16	that	that	PRON
inlawrev-21527	170	17	immediately	immediately	ADV
inlawrev-21527	170	18	preceded	precede	VERB
inlawrev-21527	170	19	the	the	DET
inlawrev-21527	170	20	judgment	judgment	NOUN
inlawrev-21527	170	21	,	,	PUNCT
inlawrev-21527	170	22	texaco	texaco	PROPN
inlawrev-21527	170	23	underestimated	underestimate	VERB
inlawrev-21527	170	24	the	the	DET
inlawrev-21527	170	25	potential	potential	ADJ
inlawrev-21527	170	26	impact	impact	NOUN
inlawrev-21527	170	27	the	the	DET
inlawrev-21527	170	28	litigation	litigation	NOUN
inlawrev-21527	170	29	would	would	AUX
inlawrev-21527	170	30	have	have	VERB
inlawrev-21527	170	31	on	on	ADP
inlawrev-21527	170	32	the	the	DET
inlawrev-21527	170	33	financial	financial	ADJ
inlawrev-21527	170	34	stability	stability	NOUN
inlawrev-21527	170	35	of	of	ADP
inlawrev-21527	170	36	the	the	DET
inlawrev-21527	170	37	company	company	NOUN
inlawrev-21527	170	38	,	,	PUNCT
inlawrev-21527	170	39	stating	state	VERB
inlawrev-21527	170	40	:	:	PUNCT
inlawrev-21527	170	41	“	"	PUNCT
inlawrev-21527	170	42	w	w	NOUN
inlawrev-21527	170	43	hile	hile	NOUN
inlawrev-21527	170	44	it	it	PRON
inlawrev-21527	170	45	is	be	AUX
inlawrev-21527	170	46	impossible	impossible	ADJ
inlawrev-21527	170	47	to	to	PART
inlawrev-21527	170	48	ascertain	ascertain	VERB
inlawrev-21527	170	49	the	the	DET
inlawrev-21527	170	50	ultimate	ultimate	ADJ
inlawrev-21527	170	51	legal	legal	ADJ
inlawrev-21527	170	52	and	and	CCONJ
inlawrev-21527	170	53	financial	financial	ADJ
inlawrev-21527	170	54	liability	liability	NOUN
inlawrev-21527	170	55	.	.	PUNCT
inlawrev-21527	170	56	.	.	PUNCT
inlawrev-21527	170	57	.	.	PUNCT
inlawrev-21527	171	1	the	the	DET
inlawrev-21527	171	2	aggregate	aggregate	NOUN
inlawrev-21527	171	3	am	be	AUX
inlawrev-21527	171	4	ount	ount	NOUN
inlawrev-21527	171	5	of	of	ADP
inlawrev-21527	171	6	such	such	ADJ
inlawrev-21527	171	7	liability	liability	NOUN
inlawrev-21527	171	8	is	be	AUX
inlawrev-21527	171	9	not	not	PART
inlawrev-21527	171	10	anticipated	anticipate	VERB
inlawrev-21527	171	11	to	to	PART
inlawrev-21527	171	12	be	be	AUX
inlawrev-21527	171	13	materially	materially	ADV
inlawrev-21527	171	14	important	important	ADJ
inlawrev-21527	171	15	in	in	ADP
inlawrev-21527	171	16	relation	relation	NOUN
inlawrev-21527	171	17	to	to	ADP
inlawrev-21527	171	18	the	the	DET
inlawrev-21527	171	19	consolidated	consolidated	ADJ
inlawrev-21527	171	20	financial	financial	ADJ
inlawrev-21527	171	21	position	position	NOUN
inlawrev-21527	171	22	of	of	ADP
inlawrev-21527	171	23	the	the	DET
inlawrev-21527	171	24	company	company	NOUN
inlawrev-21527	171	25	and	and	CCONJ
inlawrev-21527	171	26	its	its	PRON
inlawrev-21527	171	27	subsidiaries	subsidiary	NOUN
inlawrev-21527	171	28	.	.	PUNCT
inlawrev-21527	171	29	”	"	PUNCT
inlawrev-21527	172	1	this	this	DET
inlawrev-21527	172	2	loss52	loss52	ADJ
inlawrev-21527	172	3	estimation	estimation	NOUN
inlawrev-21527	172	4	was	be	AUX
inlawrev-21527	172	5	grossly	grossly	ADV
inlawrev-21527	172	6	deficient	deficient	ADJ
inlawrev-21527	172	7	and	and	CCONJ
inlawrev-21527	172	8	ultimately	ultimately	ADV
inlawrev-21527	172	9	cost	cost	VERB
inlawrev-21527	172	10	the	the	DET
inlawrev-21527	172	11	company	company	NOUN
inlawrev-21527	172	12	and	and	CCONJ
inlawrev-21527	172	13	its	its	PRON
inlawrev-21527	172	14	investors	investor	NOUN
inlawrev-21527	172	15	severely	severely	ADV
inlawrev-21527	172	16	.	.	PUNCT
inlawrev-21527	173	1	kinetic	kinetic	ADJ
inlawrev-21527	173	2	concepts	concept	NOUN
inlawrev-21527	173	3	,	,	PUNCT
inlawrev-21527	173	4	inc	inc	PROPN
inlawrev-21527	173	5	.	.	PROPN
inlawrev-21527	174	1	v.	v.	PROPN
inlawrev-21527	174	2	hillenbrand	hillenbrand	PROPN
inlawrev-21527	174	3	industries	industry	NOUN
inlawrev-21527	174	4	,	,	PUNCT
inlawrev-21527	174	5	inc	inc	PROPN
inlawrev-21527	174	6	.	.	PROPN
inlawrev-21527	174	7	is	be	AUX
inlawrev-21527	174	8	another	another	DET
inlawrev-21527	174	9	example	example	NOUN
inlawrev-21527	175	1	of53	of53	PROPN
inlawrev-21527	175	2	44	44	NUM
inlawrev-21527	175	3	.	.	PUNCT
inlawrev-21527	176	1	an	an	DET
inlawrev-21527	176	2	“	"	PUNCT
inlawrev-21527	176	3	unmodified	unmodified	ADJ
inlawrev-21527	176	4	opinion	opinion	NOUN
inlawrev-21527	176	5	”	"	PUNCT
inlawrev-21527	176	6	is	be	AUX
inlawrev-21527	176	7	“	"	PUNCT
inlawrev-21527	176	8	the	the	DET
inlawrev-21527	176	9	opinion	opinion	NOUN
inlawrev-21527	176	10	expressed	express	VERB
inlawrev-21527	176	11	by	by	ADP
inlawrev-21527	176	12	the	the	DET
inlawrev-21527	176	13	auditor	auditor	NOUN
inlawrev-21527	176	14	when	when	SCONJ
inlawrev-21527	176	15	the	the	DET
inlawrev-21527	176	16	auditor	auditor	NOUN
inlawrev-21527	176	17	concludes	conclude	VERB
inlawrev-21527	176	18	that	that	SCONJ
inlawrev-21527	176	19	the	the	DET
inlawrev-21527	176	20	financial	financial	ADJ
inlawrev-21527	176	21	statements	statement	NOUN
inlawrev-21527	176	22	are	be	AUX
inlawrev-21527	176	23	presented	present	VERB
inlawrev-21527	176	24	fairly	fairly	ADV
inlawrev-21527	176	25	,	,	PUNCT
inlawrev-21527	176	26	in	in	ADP
inlawrev-21527	176	27	all	all	DET
inlawrev-21527	176	28	material	material	NOUN
inlawrev-21527	176	29	respects	respect	NOUN
inlawrev-21527	176	30	,	,	PUNCT
inlawrev-21527	176	31	in	in	ADP
inlawrev-21527	176	32	accordance	accordance	NOUN
inlawrev-21527	176	33	with	with	ADP
inlawrev-21527	176	34	the	the	DET
inlawrev-21527	176	35	applicable	applicable	ADJ
inlawrev-21527	176	36	financial	financial	ADJ
inlawrev-21527	176	37	reporting	reporting	NOUN
inlawrev-21527	176	38	framework	framework	NOUN
inlawrev-21527	176	39	.	.	PUNCT
inlawrev-21527	176	40	”	"	PUNCT
inlawrev-21527	177	1	forming	form	VERB
inlawrev-21527	177	2	an	an	DET
inlawrev-21527	177	3	opinion	opinion	NOUN
inlawrev-21527	177	4	and	and	CCONJ
inlawrev-21527	177	5	reporting	report	VERB
inlawrev-21527	177	6	on	on	ADP
inlawrev-21527	177	7	financial	financial	ADJ
inlawrev-21527	177	8	statements	statement	NOUN
inlawrev-21527	177	9	:	:	PUNCT
inlawrev-21527	177	10	definitions	definition	NOUN
inlawrev-21527	177	11	,	,	PUNCT
inlawrev-21527	177	12	clarified	clarify	VERB
inlawrev-21527	177	13	statements	statement	NOUN
inlawrev-21527	177	14	on	on	ADP
inlawrev-21527	177	15	auditing	auditing	NOUN
inlawrev-21527	177	16	standards	standard	NOUN
inlawrev-21527	177	17	,	,	PUNCT
inlawrev-21527	177	18	au	au	PROPN
inlawrev-21527	177	19	-	-	PROPN
inlawrev-21527	177	20	c	c	NOUN
inlawrev-21527	177	21	§	§	PROPN
inlawrev-21527	177	22	700	700	NUM
inlawrev-21527	177	23	¶	¶	NUM
inlawrev-21527	177	24	.11	.11	NUM
inlawrev-21527	177	25	(	(	PUNCT
inlawrev-21527	177	26	am	am	PROPN
inlawrev-21527	177	27	.	.	PUNCT
inlawrev-21527	177	28	inst	inst	PROPN
inlawrev-21527	177	29	.	.	PROPN
inlawrev-21527	177	30	of	of	ADP
inlawrev-21527	177	31	certified	certified	ADJ
inlawrev-21527	177	32	pub	pub	NOUN
inlawrev-21527	177	33	.	.	PUNCT
inlawrev-21527	178	1	accountants	accountant	NOUN
inlawrev-21527	178	2	2016	2016	NUM
inlawrev-21527	178	3	)	)	PUNCT
inlawrev-21527	178	4	.	.	PUNCT
inlawrev-21527	179	1	a	a	DET
inlawrev-21527	179	2	modified	modify	VERB
inlawrev-21527	179	3	opinion	opinion	NOUN
inlawrev-21527	179	4	includes	include	VERB
inlawrev-21527	179	5	“	"	PUNCT
inlawrev-21527	179	6	a	a	DET
inlawrev-21527	179	7	qualified	qualified	ADJ
inlawrev-21527	179	8	opinion	opinion	NOUN
inlawrev-21527	179	9	,	,	PUNCT
inlawrev-21527	179	10	an	an	DET
inlawrev-21527	179	11	adverse	adverse	ADJ
inlawrev-21527	179	12	opinion	opinion	NOUN
inlawrev-21527	179	13	,	,	PUNCT
inlawrev-21527	179	14	or	or	CCONJ
inlawrev-21527	179	15	a	a	DET
inlawrev-21527	179	16	disclaimer	disclaimer	NOUN
inlawrev-21527	179	17	of	of	ADP
inlawrev-21527	179	18	opinion	opinion	NOUN
inlawrev-21527	179	19	.	.	PUNCT
inlawrev-21527	179	20	”	"	PUNCT
inlawrev-21527	180	1	scope	scope	NOUN
inlawrev-21527	180	2	of	of	ADP
inlawrev-21527	180	3	this	this	DET
inlawrev-21527	180	4	section	section	NOUN
inlawrev-21527	180	5	,	,	PUNCT
inlawrev-21527	180	6	au	au	PROPN
inlawrev-21527	180	7	-	-	PROPN
inlawrev-21527	180	8	c	c	NOUN
inlawrev-21527	180	9	§	§	PROPN
inlawrev-21527	180	10	700	700	NUM
inlawrev-21527	180	11	¶	¶	NUM
inlawrev-21527	180	12	.03	.03	NUM
inlawrev-21527	180	13	.	.	PROPN
inlawrev-21527	181	1	45	45	NUM
inlawrev-21527	181	2	.	.	PUNCT
inlawrev-21527	181	3	amicus	amicus	PROPN
inlawrev-21527	181	4	brief	brief	NOUN
inlawrev-21527	181	5	of	of	ADP
inlawrev-21527	181	6	the	the	DET
inlawrev-21527	181	7	association	association	NOUN
inlawrev-21527	181	8	of	of	ADP
inlawrev-21527	181	9	corporate	corporate	ADJ
inlawrev-21527	181	10	counsel	counsel	NOUN
inlawrev-21527	181	11	(	(	PUNCT
inlawrev-21527	181	12	“	"	PUNCT
inlawrev-21527	181	13	acc	acc	PROPN
inlawrev-21527	181	14	”	"	PUNCT
inlawrev-21527	181	15	)	)	PUNCT
inlawrev-21527	181	16	in	in	ADP
inlawrev-21527	181	17	support	support	NOUN
inlawrev-21527	181	18	of	of	ADP
inlawrev-21527	181	19	relators	relator	NOUN
inlawrev-21527	181	20	’	'	PUNCT
inlawrev-21527	181	21	petition	petition	NOUN
inlawrev-21527	181	22	for	for	ADP
inlawrev-21527	181	23	writ	writ	NOUN
inlawrev-21527	181	24	of	of	ADP
inlawrev-21527	181	25	mandamus	mandamus	NOUN
inlawrev-21527	181	26	and	and	CCONJ
inlawrev-21527	181	27	brief	brief	ADJ
inlawrev-21527	181	28	on	on	ADP
inlawrev-21527	181	29	the	the	DET
inlawrev-21527	181	30	merits	merit	NOUN
inlawrev-21527	181	31	at	at	ADP
inlawrev-21527	181	32	*	*	NOUN
inlawrev-21527	181	33	8	8	NUM
inlawrev-21527	181	34	,	,	PUNCT
inlawrev-21527	181	35	no	no	INTJ
inlawrev-21527	181	36	.	.	PUNCT
inlawrev-21527	182	1	c2002459	c2002459	PROPN
inlawrev-21527	182	2	,	,	PUNCT
inlawrev-21527	182	3	in	in	ADP
inlawrev-21527	182	4	re	re	ADP
inlawrev-21527	182	5	stone	stone	NOUN
inlawrev-21527	182	6	&	&	CCONJ
inlawrev-21527	182	7	webster	webster	PROPN
inlawrev-21527	182	8	,	,	PUNCT
inlawrev-21527	182	9	inc	inc	PROPN
inlawrev-21527	182	10	.	.	PROPN
inlawrev-21527	182	11	,	,	PUNCT
inlawrev-21527	182	12	2006	2006	NUM
inlawrev-21527	182	13	wl	wl	NOUN
inlawrev-21527	182	14	655043	655043	NUM
inlawrev-21527	182	15	(	(	PUNCT
inlawrev-21527	182	16	tex	tex	PROPN
inlawrev-21527	182	17	.	.	PROPN
inlawrev-21527	182	18	jan	jan	PROPN
inlawrev-21527	182	19	.	.	PROPN
inlawrev-21527	182	20	27	27	NUM
inlawrev-21527	182	21	,	,	PUNCT
inlawrev-21527	182	22	2006	2006	NUM
inlawrev-21527	182	23	)	)	PUNCT
inlawrev-21527	182	24	(	(	PUNCT
inlawrev-21527	182	25	no	no	INTJ
inlawrev-21527	182	26	.	.	NOUN
inlawrev-21527	182	27	05	05	NUM
inlawrev-21527	182	28	-	-	PUNCT
inlawrev-21527	182	29	0552	0552	NUM
inlawrev-21527	182	30	)	)	PUNCT
inlawrev-21527	182	31	.	.	PUNCT
inlawrev-21527	183	1	46	46	NUM
inlawrev-21527	183	2	.	.	PUNCT
inlawrev-21527	184	1	barrett	barrett	PROPN
inlawrev-21527	184	2	,	,	PUNCT
inlawrev-21527	184	3	supra	supra	PROPN
inlawrev-21527	184	4	note	note	PROPN
inlawrev-21527	184	5	40	40	NUM
inlawrev-21527	184	6	,	,	PUNCT
inlawrev-21527	184	7	at	at	ADP
inlawrev-21527	184	8	1032	1032	NUM
inlawrev-21527	184	9	.	.	PUNCT
inlawrev-21527	185	1	47	47	NUM
inlawrev-21527	185	2	.	.	PUNCT
inlawrev-21527	186	1	see	see	VERB
inlawrev-21527	186	2	generally	generally	ADV
inlawrev-21527	186	3	729	729	NUM
inlawrev-21527	186	4	s.w.2d	s.w.2d	NUM
inlawrev-21527	186	5	768	768	NUM
inlawrev-21527	186	6	(	(	PUNCT
inlawrev-21527	186	7	tex	tex	PROPN
inlawrev-21527	186	8	.	.	PROPN
inlawrev-21527	186	9	app	app	PROPN
inlawrev-21527	186	10	.	.	PROPN
inlawrev-21527	186	11	1987	1987	NUM
inlawrev-21527	186	12	)	)	PUNCT
inlawrev-21527	186	13	.	.	PUNCT
inlawrev-21527	187	1	48	48	NUM
inlawrev-21527	187	2	.	.	PUNCT
inlawrev-21527	188	1	i	i	PRON
inlawrev-21527	188	2	d.	d.	PROPN
inlawrev-21527	188	3	at	at	ADP
inlawrev-21527	188	4	784	784	NUM
inlawrev-21527	188	5	.	.	PUNCT
inlawrev-21527	188	6	49	49	NUM
inlawrev-21527	188	7	.	.	PUNCT
inlawrev-21527	189	1	i	i	PRON
inlawrev-21527	189	2	d.	d.	PROPN
inlawrev-21527	189	3	50	50	NUM
inlawrev-21527	189	4	.	.	PUNCT
inlawrev-21527	190	1	yarbrough	yarbrough	PROPN
inlawrev-21527	190	2	,	,	PUNCT
inlawrev-21527	190	3	supra	supra	PROPN
inlawrev-21527	190	4	note	note	PROPN
inlawrev-21527	190	5	27	27	NUM
inlawrev-21527	190	6	,	,	PUNCT
inlawrev-21527	190	7	at	at	ADP
inlawrev-21527	190	8	756	756	NUM
inlawrev-21527	190	9	-	-	SYM
inlawrev-21527	190	10	57	57	NUM
inlawrev-21527	190	11	.	.	PUNCT
inlawrev-21527	190	12	51	51	NUM
inlawrev-21527	190	13	.	.	PUNCT
inlawrev-21527	191	1	i	i	PRON
inlawrev-21527	191	2	d.	d.	PROPN
inlawrev-21527	191	3	at	at	ADP
inlawrev-21527	191	4	757	757	NUM
inlawrev-21527	191	5	.	.	PUNCT
inlawrev-21527	192	1	52	52	NUM
inlawrev-21527	192	2	.	.	PUNCT
inlawrev-21527	193	1	texaco	texaco	PROPN
inlawrev-21527	193	2	inc	inc	PROPN
inlawrev-21527	193	3	.	.	PROPN
inlawrev-21527	193	4	,	,	PUNCT
inlawrev-21527	193	5	1984	1984	NUM
inlawrev-21527	193	6	annual	annual	ADJ
inlawrev-21527	193	7	report	report	NOUN
inlawrev-21527	193	8	,	,	PUNCT
inlawrev-21527	193	9	at	at	ADP
inlawrev-21527	193	10	note	note	NOUN
inlawrev-21527	193	11	16	16	NUM
inlawrev-21527	193	12	(	(	PUNCT
inlawrev-21527	193	13	1985	1985	NUM
inlawrev-21527	193	14	)	)	PUNCT
inlawrev-21527	193	15	.	.	PUNCT
inlawrev-21527	194	1	53	53	NUM
inlawrev-21527	194	2	.	.	NUM
inlawrev-21527	194	3	262	262	NUM
inlawrev-21527	194	4	f.	f.	PROPN
inlawrev-21527	194	5	supp	supp	PROPN
inlawrev-21527	194	6	.	.	PUNCT
inlawrev-21527	195	1	2d	2d	NOUN
inlawrev-21527	195	2	722	722	NUM
inlawrev-21527	195	3	(	(	PUNCT
inlawrev-21527	195	4	w.d	w.d	PROPN
inlawrev-21527	195	5	.	.	PUNCT
inlawrev-21527	196	1	tex	tex	PROPN
inlawrev-21527	196	2	.	.	PROPN
inlawrev-21527	196	3	2003	2003	NUM
inlawrev-21527	196	4	)	)	PUNCT
inlawrev-21527	196	5	.	.	PUNCT
inlawrev-21527	197	1	976	976	NUM
inlawrev-21527	197	2	indiana	indiana	PROPN
inlawrev-21527	197	3	law	law	PROPN
inlawrev-21527	197	4	review	review	NOUN
inlawrev-21527	198	1	[	[	X
inlawrev-21527	198	2	vol	vol	NOUN
inlawrev-21527	198	3	.	.	PUNCT
inlawrev-21527	198	4	50:969	50:969	NUM
inlawrev-21527	198	5	inadequate	inadequate	ADJ
inlawrev-21527	198	6	disclosures	disclosure	NOUN
inlawrev-21527	198	7	of	of	ADP
inlawrev-21527	198	8	pending	pende	VERB
inlawrev-21527	198	9	litigation	litigation	NOUN
inlawrev-21527	198	10	and	and	CCONJ
inlawrev-21527	198	11	the	the	DET
inlawrev-21527	198	12	negative	negative	ADJ
inlawrev-21527	198	13	impact	impact	NOUN
inlawrev-21527	198	14	on	on	ADP
inlawrev-21527	198	15	stockholders	stockholder	NOUN
inlawrev-21527	198	16	.	.	PUNCT
inlawrev-21527	199	1	kinetic	kinetic	ADJ
inlawrev-21527	199	2	concepts	concept	NOUN
inlawrev-21527	199	3	sued	sue	VERB
inlawrev-21527	199	4	hillenbrand	hillenbrand	NOUN
inlawrev-21527	199	5	for	for	ADP
inlawrev-21527	199	6	antitrust	antitrust	ADJ
inlawrev-21527	199	7	violations	violation	NOUN
inlawrev-21527	199	8	in	in	ADP
inlawrev-21527	199	9	conjunction	conjunction	NOUN
inlawrev-21527	199	10	with	with	ADP
inlawrev-21527	199	11	h	h	PROPN
inlawrev-21527	199	12	illenbrand	illenbrand	PROPN
inlawrev-21527	199	13	’s	’s	PART
inlawrev-21527	199	14	hospital	hospital	NOUN
inlawrev-21527	199	15	bed	bed	NOUN
inlawrev-21527	199	16	marketing	marketing	NOUN
inlawrev-21527	199	17	.	.	PUNCT
inlawrev-21527	200	1	hillenbrand	hillenbrand	PROPN
inlawrev-21527	200	2	settled	settle	VERB
inlawrev-21527	200	3	for54	for54	PROPN
inlawrev-21527	200	4	$	$	SYM
inlawrev-21527	200	5	250	250	NUM
inlawrev-21527	200	6	million	million	NUM
inlawrev-21527	200	7	despite	despite	SCONJ
inlawrev-21527	200	8	recording	record	VERB
inlawrev-21527	200	9	no	no	DET
inlawrev-21527	200	10	loss	loss	NOUN
inlawrev-21527	200	11	provision	provision	NOUN
inlawrev-21527	200	12	relative	relative	ADJ
inlawrev-21527	200	13	to	to	ADP
inlawrev-21527	200	14	damages	damage	NOUN
inlawrev-21527	200	15	sought	seek	VERB
inlawrev-21527	200	16	by	by	ADP
inlawrev-21527	200	17	kinetic	kinetic	ADJ
inlawrev-21527	200	18	concepts	concept	NOUN
inlawrev-21527	200	19	.	.	PUNCT
inlawrev-21527	201	1	in	in	ADP
inlawrev-21527	201	2	the	the	DET
inlawrev-21527	201	3	wake	wake	NOUN
inlawrev-21527	201	4	of	of	ADP
inlawrev-21527	201	5	such	such	DET
inlawrev-21527	201	6	a	a	DET
inlawrev-21527	201	7	costly	costly	ADJ
inlawrev-21527	201	8	lawsuit	lawsuit	NOUN
inlawrev-21527	201	9	settlement	settlement	NOUN
inlawrev-21527	201	10	,	,	PUNCT
inlawrev-21527	201	11	hillenbrand55	hillenbrand55	NOUN
inlawrev-21527	201	12	stockholders	stockholder	NOUN
inlawrev-21527	201	13	no	no	ADV
inlawrev-21527	201	14	doubt	doubt	ADV
inlawrev-21527	201	15	lost	lose	VERB
inlawrev-21527	201	16	large	large	ADJ
inlawrev-21527	201	17	profits	profit	NOUN
inlawrev-21527	201	18	,	,	PUNCT
inlawrev-21527	201	19	but	but	CCONJ
inlawrev-21527	201	20	also	also	ADV
inlawrev-21527	201	21	likely	likely	ADV
inlawrev-21527	201	22	lost	lose	VERB
inlawrev-21527	201	23	confidence	confidence	NOUN
inlawrev-21527	201	24	in	in	ADP
inlawrev-21527	201	25	the	the	DET
inlawrev-21527	201	26	company	company	NOUN
inlawrev-21527	201	27	’s	’s	PART
inlawrev-21527	201	28	integrity	integrity	NOUN
inlawrev-21527	201	29	in	in	ADP
inlawrev-21527	201	30	its	its	PRON
inlawrev-21527	201	31	presentation	presentation	NOUN
inlawrev-21527	201	32	of	of	ADP
inlawrev-21527	201	33	its	its	PRON
inlawrev-21527	201	34	financial	financial	ADJ
inlawrev-21527	201	35	statements	statement	NOUN
inlawrev-21527	201	36	.	.	PUNCT
inlawrev-21527	202	1	m	m	VERB
inlawrev-21527	202	2	oreover	oreover	ADJ
inlawrev-21527	202	3	,	,	PUNCT
inlawrev-21527	202	4	there	there	PRON
inlawrev-21527	202	5	is	be	VERB
inlawrev-21527	202	6	an	an	DET
inlawrev-21527	202	7	omnipresent	omnipresent	ADJ
inlawrev-21527	202	8	threat	threat	NOUN
inlawrev-21527	202	9	of	of	ADP
inlawrev-21527	202	10	exposure	exposure	NOUN
inlawrev-21527	202	11	of	of	ADP
inlawrev-21527	202	12	a	a	DET
inlawrev-21527	202	13	client	client	NOUN
inlawrev-21527	202	14	and	and	CCONJ
inlawrev-21527	202	15	attorney	attorney	NOUN
inlawrev-21527	202	16	to	to	ADP
inlawrev-21527	202	17	securities	security	NOUN
inlawrev-21527	202	18	law	law	NOUN
inlawrev-21527	202	19	violations	violation	NOUN
inlawrev-21527	202	20	when	when	SCONJ
inlawrev-21527	202	21	an	an	DET
inlawrev-21527	202	22	attorney	attorney	NOUN
inlawrev-21527	202	23	fails	fail	VERB
inlawrev-21527	202	24	to	to	PART
inlawrev-21527	202	25	divulge	divulge	VERB
inlawrev-21527	202	26	material	material	NOUN
inlawrev-21527	202	27	facts	fact	NOUN
inlawrev-21527	202	28	to	to	ADP
inlawrev-21527	202	29	a	a	DET
inlawrev-21527	202	30	public	public	ADJ
inlawrev-21527	202	31	accountant	accountant	NOUN
inlawrev-21527	202	32	during	during	ADP
inlawrev-21527	202	33	an	an	DET
inlawrev-21527	202	34	audit	audit	NOUN
inlawrev-21527	202	35	.	.	PUNCT
inlawrev-21527	203	1	for	for	ADP
inlawrev-21527	203	2	accountants	accountant	NOUN
inlawrev-21527	203	3	and	and	CCONJ
inlawrev-21527	203	4	lawyers	lawyer	NOUN
inlawrev-21527	203	5	working	work	VERB
inlawrev-21527	203	6	with56	with56	VERB
inlawrev-21527	203	7	public	public	ADJ
inlawrev-21527	203	8	companies	company	NOUN
inlawrev-21527	203	9	,	,	PUNCT
inlawrev-21527	203	10	there	there	PRON
inlawrev-21527	203	11	is	be	VERB
inlawrev-21527	203	12	serious	serious	ADJ
inlawrev-21527	203	13	danger	danger	NOUN
inlawrev-21527	203	14	of	of	ADP
inlawrev-21527	203	15	violating	violate	VERB
inlawrev-21527	203	16	the	the	DET
inlawrev-21527	203	17	antifraud	antifraud	PROPN
inlawrev-21527	203	18	provisions	provision	NOUN
inlawrev-21527	203	19	of	of	ADP
inlawrev-21527	203	20	the	the	DET
inlawrev-21527	203	21	federal	federal	PROPN
inlawrev-21527	203	22	securities	securities	PROPN
inlawrev-21527	203	23	act	act	PROPN
inlawrev-21527	203	24	,	,	PUNCT
inlawrev-21527	203	25	sec	sec	PROPN
inlawrev-21527	203	26	rule	rule	NOUN
inlawrev-21527	203	27	13b2	13b2	NUM
inlawrev-21527	203	28	-	-	SYM
inlawrev-21527	203	29	2(b	2(b	NUM
inlawrev-21527	203	30	)	)	PUNCT
inlawrev-21527	203	31	.	.	PUNCT
inlawrev-21527	204	1	sec	sec	PROPN
inlawrev-21527	204	2	rule	rule	NOUN
inlawrev-21527	204	3	13b2	13b2	NUM
inlawrev-21527	204	4	-	-	PUNCT
inlawrev-21527	204	5	2(b	2(b	NUM
inlawrev-21527	204	6	)	)	PUNCT
inlawrev-21527	204	7	proscribes57	proscribes57	NOUN
inlawrev-21527	204	8	attorneys	attorney	NOUN
inlawrev-21527	204	9	from	from	ADP
inlawrev-21527	204	10	providing	provide	VERB
inlawrev-21527	204	11	“	"	PUNCT
inlawrev-21527	204	12	an	an	DET
inlawrev-21527	204	13	auditor	auditor	NOUN
inlawrev-21527	204	14	with	with	ADP
inlawrev-21527	204	15	an	an	DET
inlawrev-21527	204	16	inaccurate	inaccurate	ADJ
inlawrev-21527	204	17	or	or	CCONJ
inlawrev-21527	204	18	misleading	misleading	ADJ
inlawrev-21527	204	19	legal	legal	ADJ
inlawrev-21527	204	20	analysis	analysis	NOUN
inlawrev-21527	204	21	.	.	PUNCT
inlawrev-21527	204	22	”	"	PUNCT
inlawrev-21527	205	1	“	"	PUNCT
inlawrev-21527	205	2	the	the	DET
inlawrev-21527	205	3	quality	quality	NOUN
inlawrev-21527	205	4	and	and	CCONJ
inlawrev-21527	205	5	usefulness	usefulness	NOUN
inlawrev-21527	205	6	of	of	ADP
inlawrev-21527	205	7	attorney	attorney	NOUN
inlawrev-21527	205	8	responses	response	NOUN
inlawrev-21527	205	9	to	to	ADP
inlawrev-21527	205	10	audit	audit	NOUN
inlawrev-21527	205	11	inquiries58	inquiries58	VERB
inlawrev-21527	205	12	is	be	AUX
inlawrev-21527	205	13	suspect	suspect	ADJ
inlawrev-21527	205	14	at	at	ADP
inlawrev-21527	205	15	best	well	ADV
inlawrev-21527	205	16	.	.	PUNCT
inlawrev-21527	206	1	o	o	NOUN
inlawrev-21527	206	2	ne	ne	PROPN
inlawrev-21527	206	3	com	com	PROPN
inlawrev-21527	206	4	mentator	mentator	PROPN
inlawrev-21527	206	5	has	have	AUX
inlawrev-21527	206	6	suggested	suggest	VERB
inlawrev-21527	206	7	that	that	SCONJ
inlawrev-21527	206	8	‘	'	PUNCT
inlawrev-21527	206	9	[	[	X
inlawrev-21527	206	10	i]n	i]n	ADJ
inlawrev-21527	206	11	most	most	ADJ
inlawrev-21527	206	12	instances	instance	NOUN
inlawrev-21527	206	13	,	,	PUNCT
inlawrev-21527	206	14	the	the	DET
inlawrev-21527	206	15	auditor	auditor	NOUN
inlawrev-21527	206	16	could	could	AUX
inlawrev-21527	206	17	.	.	PUNCT
inlawrev-21527	206	18	.	.	PUNCT
inlawrev-21527	206	19	.	.	PUNCT
inlawrev-21527	207	1	obtain	obtain	VERB
inlawrev-21527	207	2	more	more	ADJ
inlawrev-21527	207	3	information	information	NOUN
inlawrev-21527	207	4	just	just	ADV
inlawrev-21527	207	5	by	by	ADP
inlawrev-21527	207	6	reviewing	review	VERB
inlawrev-21527	207	7	the	the	DET
inlawrev-21527	207	8	pleadings	pleading	NOUN
inlawrev-21527	207	9	filed	file	VERB
inlawrev-21527	207	10	at	at	ADP
inlawrev-21527	207	11	the	the	DET
inlawrev-21527	207	12	local	local	ADJ
inlawrev-21527	207	13	courthouse	courthouse	NOUN
inlawrev-21527	207	14	.	.	PUNCT
inlawrev-21527	207	15	’”59	’”59	X
inlawrev-21527	207	16	as	as	ADP
inlawrev-21527	207	17	the	the	DET
inlawrev-21527	207	18	result	result	NOUN
inlawrev-21527	207	19	of	of	ADP
inlawrev-21527	207	20	the	the	DET
inlawrev-21527	207	21	competing	compete	VERB
inlawrev-21527	207	22	interests	interest	NOUN
inlawrev-21527	207	23	discussed	discuss	VERB
inlawrev-21527	207	24	above	above	ADV
inlawrev-21527	207	25	,	,	PUNCT
inlawrev-21527	207	26	the	the	DET
inlawrev-21527	207	27	current	current	ADJ
inlawrev-21527	207	28	system	system	NOUN
inlawrev-21527	207	29	of	of	ADP
inlawrev-21527	207	30	disclosure	disclosure	NOUN
inlawrev-21527	207	31	is	be	AUX
inlawrev-21527	207	32	failing	fail	VERB
inlawrev-21527	207	33	to	to	PART
inlawrev-21527	207	34	provide	provide	VERB
inlawrev-21527	207	35	transparency	transparency	NOUN
inlawrev-21527	207	36	.	.	PUNCT
inlawrev-21527	208	1	o	o	PROPN
inlawrev-21527	208	2	ne	ne	PROPN
inlawrev-21527	208	3	of	of	ADP
inlawrev-21527	208	4	the	the	DET
inlawrev-21527	208	5	principal	principal	ADJ
inlawrev-21527	208	6	objectives	objective	NOUN
inlawrev-21527	208	7	of	of	ADP
inlawrev-21527	208	8	the	the	DET
inlawrev-21527	208	9	sec	sec	PROPN
inlawrev-21527	208	10	’s	’s	PART
inlawrev-21527	208	11	disclosure	disclosure	NOUN
inlawrev-21527	208	12	requirements	requirement	NOUN
inlawrev-21527	208	13	is	be	AUX
inlawrev-21527	208	14	to	to	PART
inlawrev-21527	208	15	afford	afford	VERB
inlawrev-21527	208	16	current	current	ADJ
inlawrev-21527	208	17	and	and	CCONJ
inlawrev-21527	208	18	prospective	prospective	ADJ
inlawrev-21527	208	19	shareholders	shareholder	NOUN
inlawrev-21527	208	20	the	the	DET
inlawrev-21527	208	21	opportunity	opportunity	NOUN
inlawrev-21527	208	22	to	to	PART
inlawrev-21527	208	23	make	make	VERB
inlawrev-21527	208	24	informed	informed	ADJ
inlawrev-21527	208	25	investment	investment	NOUN
inlawrev-21527	208	26	decisions	decision	NOUN
inlawrev-21527	208	27	based	base	VERB
inlawrev-21527	208	28	on	on	ADP
inlawrev-21527	208	29	companies	company	NOUN
inlawrev-21527	208	30	’	'	PUNCT
inlawrev-21527	208	31	financial	financial	ADJ
inlawrev-21527	208	32	information	information	NOUN
inlawrev-21527	208	33	.	.	PUNCT
inlawrev-21527	209	1	currently	currently	ADV
inlawrev-21527	209	2	,	,	PUNCT
inlawrev-21527	209	3	however	however	ADV
inlawrev-21527	209	4	,	,	PUNCT
inlawrev-21527	209	5	the	the	DET
inlawrev-21527	209	6	framework	framework	NOUN
inlawrev-21527	209	7	through60	through60	NOUN
inlawrev-21527	209	8	which	which	PRON
inlawrev-21527	209	9	corporations	corporation	NOUN
inlawrev-21527	209	10	report	report	VERB
inlawrev-21527	209	11	contingent	contingent	ADJ
inlawrev-21527	209	12	liabilities	liability	NOUN
inlawrev-21527	209	13	fails	fail	VERB
inlawrev-21527	209	14	to	to	PART
inlawrev-21527	209	15	provide	provide	VERB
inlawrev-21527	209	16	this	this	DET
inlawrev-21527	209	17	ideal	ideal	NOUN
inlawrev-21527	209	18	in	in	ADP
inlawrev-21527	209	19	a	a	DET
inlawrev-21527	209	20	multitude	multitude	NOUN
inlawrev-21527	209	21	of	of	ADP
inlawrev-21527	209	22	ways.61	ways.61	PROPN
inlawrev-21527	209	23	ii	ii	PROPN
inlawrev-21527	209	24	.	.	PUNCT
inlawrev-21527	210	1	c	c	PROPN
inlawrev-21527	210	2	urrent	urrent	PROPN
inlawrev-21527	210	3	a	a	DET
inlawrev-21527	210	4	uthoritative	uthoritative	ADJ
inlawrev-21527	210	5	g	g	NOUN
inlawrev-21527	210	6	uidance	uidance	NOUN
inlawrev-21527	210	7	and	and	CCONJ
inlawrev-21527	210	8	inconsistencies	inconsistency	NOUN
inlawrev-21527	210	9	a	a	DET
inlawrev-21527	210	10	m	m	NOUN
inlawrev-21527	210	11	ong	ong	NOUN
inlawrev-21527	210	12	them	they	PRON
inlawrev-21527	210	13	a.	a.	PROPN
inlawrev-21527	210	14	financial	financial	PROPN
inlawrev-21527	210	15	accounting	accounting	PROPN
inlawrev-21527	210	16	standards	standards	PROPN
inlawrev-21527	210	17	board	board	NOUN
inlawrev-21527	210	18	(	(	PUNCT
inlawrev-21527	210	19	“	"	PUNCT
inlawrev-21527	210	20	fasb	fasb	NOUN
inlawrev-21527	210	21	”	"	PUNCT
inlawrev-21527	210	22	)	)	PUNCT
inlawrev-21527	210	23	the	the	DET
inlawrev-21527	210	24	fasb	fasb	PROPN
inlawrev-21527	210	25	’s	’s	PART
inlawrev-21527	210	26	accounting	accounting	NOUN
inlawrev-21527	210	27	standards	standard	NOUN
inlawrev-21527	210	28	codification	codification	NOUN
inlawrev-21527	210	29	requires	require	VERB
inlawrev-21527	210	30	disclosure	disclosure	NOUN
inlawrev-21527	210	31	of	of	ADP
inlawrev-21527	210	32	loss62	loss62	PROPN
inlawrev-21527	210	33	contingencies	contingency	NOUN
inlawrev-21527	210	34	.	.	PUNCT
inlawrev-21527	211	1	a	a	DET
inlawrev-21527	211	2	loss	loss	NOUN
inlawrev-21527	211	3	contingency	contingency	NOUN
inlawrev-21527	211	4	is	be	AUX
inlawrev-21527	211	5	defined	define	VERB
inlawrev-21527	211	6	as	as	ADP
inlawrev-21527	211	7	“	"	PUNCT
inlawrev-21527	211	8	[	[	X
inlawrev-21527	211	9	a]n	a]n	VERB
inlawrev-21527	211	10	existing	exist	VERB
inlawrev-21527	211	11	condition	condition	NOUN
inlawrev-21527	211	12	,	,	PUNCT
inlawrev-21527	211	13	situation	situation	NOUN
inlawrev-21527	211	14	,	,	PUNCT
inlawrev-21527	211	15	or	or	CCONJ
inlawrev-21527	211	16	set	set	NOUN
inlawrev-21527	211	17	of	of	ADP
inlawrev-21527	211	18	circumstances	circumstance	NOUN
inlawrev-21527	211	19	involving	involve	VERB
inlawrev-21527	211	20	uncertainty	uncertainty	NOUN
inlawrev-21527	211	21	as	as	ADP
inlawrev-21527	211	22	to	to	ADP
inlawrev-21527	211	23	a	a	DET
inlawrev-21527	211	24	possible	possible	ADJ
inlawrev-21527	211	25	loss	loss	NOUN
inlawrev-21527	211	26	to	to	ADP
inlawrev-21527	211	27	an	an	DET
inlawrev-21527	211	28	entity	entity	NOUN
inlawrev-21527	211	29	that	that	PRON
inlawrev-21527	211	30	will	will	AUX
inlawrev-21527	211	31	ultimately	ultimately	ADV
inlawrev-21527	211	32	be	be	AUX
inlawrev-21527	211	33	resolved	resolve	VERB
inlawrev-21527	211	34	when	when	SCONJ
inlawrev-21527	211	35	one	one	NUM
inlawrev-21527	211	36	or	or	CCONJ
inlawrev-21527	211	37	more	more	ADJ
inlawrev-21527	211	38	future	future	ADJ
inlawrev-21527	211	39	events	event	NOUN
inlawrev-21527	211	40	occur	occur	VERB
inlawrev-21527	211	41	or	or	CCONJ
inlawrev-21527	211	42	fail	fail	VERB
inlawrev-21527	211	43	to	to	ADP
inlawrev-21527	211	44	54	54	NUM
inlawrev-21527	211	45	.	.	PUNCT
inlawrev-21527	212	1	i	i	PRON
inlawrev-21527	212	2	d.	d.	PROPN
inlawrev-21527	212	3	at	at	ADP
inlawrev-21527	212	4	722	722	NUM
inlawrev-21527	212	5	.	.	PUNCT
inlawrev-21527	213	1	55	55	NUM
inlawrev-21527	213	2	.	.	PUNCT
inlawrev-21527	214	1	i	i	PRON
inlawrev-21527	214	2	d.	d.	PROPN
inlawrev-21527	214	3	at	at	ADP
inlawrev-21527	214	4	725	725	NUM
inlawrev-21527	214	5	.	.	PUNCT
inlawrev-21527	215	1	56	56	NUM
inlawrev-21527	215	2	.	.	PUNCT
inlawrev-21527	215	3	marc	marc	PROPN
inlawrev-21527	215	4	i.	i.	PROPN
inlawrev-21527	215	5	steinberg	steinberg	PROPN
inlawrev-21527	215	6	,	,	PUNCT
inlawrev-21527	215	7	the	the	DET
inlawrev-21527	215	8	corporate	corporate	ADJ
inlawrev-21527	215	9	/	/	SYM
inlawrev-21527	215	10	securities	security	NOUN
inlawrev-21527	215	11	attorney	attorney	NOUN
inlawrev-21527	215	12	as	as	ADP
inlawrev-21527	215	13	a	a	DET
inlawrev-21527	215	14	"	"	PUNCT
inlawrev-21527	215	15	moving	move	VERB
inlawrev-21527	215	16	target"—client	target"—client	NOUN
inlawrev-21527	215	17	fraud	fraud	NOUN
inlawrev-21527	215	18	dilemmas	dilemma	NOUN
inlawrev-21527	215	19	,	,	PUNCT
inlawrev-21527	215	20	46	46	NUM
inlawrev-21527	215	21	washburn	washburn	PROPN
inlawrev-21527	215	22	l.j	l.j	PROPN
inlawrev-21527	215	23	.	.	PROPN
inlawrev-21527	215	24	1	1	NUM
inlawrev-21527	215	25	,	,	PUNCT
inlawrev-21527	215	26	22	22	NUM
inlawrev-21527	215	27	(	(	PUNCT
inlawrev-21527	215	28	2006	2006	NUM
inlawrev-21527	215	29	)	)	PUNCT
inlawrev-21527	215	30	.	.	PUNCT
inlawrev-21527	216	1	57	57	NUM
inlawrev-21527	216	2	.	.	PUNCT
inlawrev-21527	217	1	i	i	PRON
inlawrev-21527	217	2	d.	d.	PROPN
inlawrev-21527	217	3	58	58	NUM
inlawrev-21527	217	4	.	.	PUNCT
inlawrev-21527	217	5	improper	improper	ADJ
inlawrev-21527	217	6	influence	influence	NOUN
inlawrev-21527	217	7	on	on	ADP
inlawrev-21527	217	8	conduct	conduct	NOUN
inlawrev-21527	217	9	of	of	ADP
inlawrev-21527	217	10	audits	audits	NOUN
inlawrev-21527	217	11	,	,	PUNCT
inlawrev-21527	217	12	exchange	exchange	NOUN
inlawrev-21527	217	13	act	act	NOUN
inlawrev-21527	217	14	release	release	VERB
inlawrev-21527	217	15	no	no	NOUN
inlawrev-21527	217	16	.	.	NOUN
inlawrev-21527	217	17	34	34	NUM
inlawrev-21527	217	18	-	-	SYM
inlawrev-21527	217	19	47890	47890	NUM
inlawrev-21527	217	20	,	,	PUNCT
inlawrev-21527	217	21	2003	2003	NUM
inlawrev-21527	217	22	wl	wl	SYM
inlawrev-21527	217	23	21148349	21148349	NUM
inlawrev-21527	217	24	(	(	PUNCT
inlawrev-21527	217	25	may	may	PROPN
inlawrev-21527	217	26	20	20	NUM
inlawrev-21527	217	27	,	,	PUNCT
inlawrev-21527	217	28	2003	2003	NUM
inlawrev-21527	217	29	)	)	PUNCT
inlawrev-21527	217	30	.	.	PUNCT
inlawrev-21527	218	1	59	59	NUM
inlawrev-21527	218	2	.	.	PUNCT
inlawrev-21527	218	3	yarbrough	yarbrough	PROPN
inlawrev-21527	218	4	,	,	PUNCT
inlawrev-21527	218	5	supra	supra	PROPN
inlawrev-21527	218	6	note	note	PROPN
inlawrev-21527	218	7	27	27	NUM
inlawrev-21527	218	8	,	,	PUNCT
inlawrev-21527	218	9	at	at	ADP
inlawrev-21527	218	10	753	753	NUM
inlawrev-21527	218	11	(	(	PUNCT
inlawrev-21527	218	12	quoting	quote	VERB
inlawrev-21527	218	13	anderson	anderson	PROPN
inlawrev-21527	218	14	,	,	PUNCT
inlawrev-21527	218	15	supra	supra	PROPN
inlawrev-21527	218	16	note	note	PROPN
inlawrev-21527	218	17	8	8	NUM
inlawrev-21527	218	18	,	,	PUNCT
inlawrev-21527	218	19	at	at	ADP
inlawrev-21527	218	20	144	144	NUM
inlawrev-21527	218	21	)	)	PUNCT
inlawrev-21527	218	22	.	.	PUNCT
inlawrev-21527	219	1	60	60	NUM
inlawrev-21527	219	2	.	.	PUNCT
inlawrev-21527	220	1	i	i	PRON
inlawrev-21527	220	2	d.	d.	PROPN
inlawrev-21527	220	3	61	61	NUM
inlawrev-21527	220	4	.	.	PUNCT
inlawrev-21527	221	1	i	i	PRON
inlawrev-21527	221	2	d.	d.	PROPN
inlawrev-21527	221	3	62	62	NUM
inlawrev-21527	221	4	.	.	PUNCT
inlawrev-21527	222	1	the	the	DET
inlawrev-21527	222	2	accounting	accounting	NOUN
inlawrev-21527	222	3	standards	standard	NOUN
inlawrev-21527	222	4	codification	codification	NOUN
inlawrev-21527	222	5	[	[	X
inlawrev-21527	222	6	hereinafter	hereinafter	NOUN
inlawrev-21527	222	7	asc	asc	PROPN
inlawrev-21527	222	8	]	]	PUNCT
inlawrev-21527	222	9	is	be	AUX
inlawrev-21527	222	10	fasb	fasb	NOUN
inlawrev-21527	222	11	’s	’s	PART
inlawrev-21527	222	12	authoritative	authoritative	ADJ
inlawrev-21527	222	13	guide	guide	NOUN
inlawrev-21527	222	14	to	to	ADP
inlawrev-21527	222	15	gaap	gaap	PROPN
inlawrev-21527	222	16	.	.	PUNCT
inlawrev-21527	223	1	2017	2017	NUM
inlawrev-21527	223	2	]	]	PUNCT
inlawrev-21527	223	3	toeing	toe	VERB
inlawrev-21527	223	4	the	the	DET
inlawrev-21527	223	5	line	line	NOUN
inlawrev-21527	223	6	977	977	NUM
inlawrev-21527	223	7	occur	occur	NOUN
inlawrev-21527	223	8	.	.	PUNCT
inlawrev-21527	223	9	”	"	PUNCT
inlawrev-21527	224	1	loss	loss	NOUN
inlawrev-21527	224	2	contingencies	contingency	NOUN
inlawrev-21527	224	3	that	that	PRON
inlawrev-21527	224	4	must	must	AUX
inlawrev-21527	224	5	be	be	AUX
inlawrev-21527	224	6	disclosed	disclose	VERB
inlawrev-21527	224	7	within	within	ADP
inlawrev-21527	224	8	the	the	DET
inlawrev-21527	224	9	financial63	financial63	ADJ
inlawrev-21527	224	10	statements	statement	NOUN
inlawrev-21527	224	11	include	include	VERB
inlawrev-21527	224	12	pending	pende	VERB
inlawrev-21527	224	13	or	or	CCONJ
inlawrev-21527	224	14	threatened	threaten	VERB
inlawrev-21527	224	15	litigation	litigation	NOUN
inlawrev-21527	224	16	and	and	CCONJ
inlawrev-21527	224	17	actual	actual	ADJ
inlawrev-21527	224	18	or	or	CCONJ
inlawrev-21527	224	19	possible	possible	ADJ
inlawrev-21527	224	20	claims	claim	NOUN
inlawrev-21527	224	21	and	and	CCONJ
inlawrev-21527	224	22	assessments.64	assessments.64	NOUN
inlawrev-21527	224	23	because	because	SCONJ
inlawrev-21527	224	24	“	"	PUNCT
inlawrev-21527	224	25	[	[	X
inlawrev-21527	224	26	a]n	a]n	NOUN
inlawrev-21527	224	27	auditor	auditor	NOUN
inlawrev-21527	224	28	ordinarily	ordinarily	ADV
inlawrev-21527	224	29	does	do	AUX
inlawrev-21527	224	30	not	not	PART
inlawrev-21527	224	31	possess	possess	VERB
inlawrev-21527	224	32	legal	legal	ADJ
inlawrev-21527	224	33	skills	skill	NOUN
inlawrev-21527	224	34	and	and	CCONJ
inlawrev-21527	224	35	,	,	PUNCT
inlawrev-21527	224	36	therefore	therefore	ADV
inlawrev-21527	224	37	,	,	PUNCT
inlawrev-21527	224	38	can	can	AUX
inlawrev-21527	224	39	not	not	PART
inlawrev-21527	224	40	make	make	VERB
inlawrev-21527	224	41	legal	legal	ADJ
inlawrev-21527	224	42	judgments	judgment	NOUN
inlawrev-21527	224	43	,	,	PUNCT
inlawrev-21527	224	44	”	"	PUNCT
inlawrev-21527	224	45	public	public	ADJ
inlawrev-21527	224	46	accountants	accountant	NOUN
inlawrev-21527	224	47	send	send	VERB
inlawrev-21527	224	48	audit	audit	NOUN
inlawrev-21527	224	49	legal	legal	ADJ
inlawrev-21527	224	50	letters	letter	NOUN
inlawrev-21527	224	51	to	to	ADP
inlawrev-21527	224	52	those	those	DET
inlawrev-21527	224	53	attorneys	attorney	NOUN
inlawrev-21527	224	54	with	with	ADP
inlawrev-21527	224	55	whom	whom	PRON
inlawrev-21527	224	56	the	the	DET
inlawrev-21527	224	57	client	client	NOUN
inlawrev-21527	224	58	’s	’s	PART
inlawrev-21527	224	59	management	management	NOUN
inlawrev-21527	224	60	conferred	confer	VERB
inlawrev-21527	224	61	during	during	ADP
inlawrev-21527	224	62	the	the	DET
inlawrev-21527	224	63	fiscal	fiscal	ADJ
inlawrev-21527	224	64	year.65	year.65	PROPN
inlawrev-21527	224	65	w	w	PROPN
inlawrev-21527	224	66	ithin	ithin	PROPN
inlawrev-21527	224	67	an	an	DET
inlawrev-21527	224	68	audit	audit	NOUN
inlawrev-21527	224	69	legal	legal	ADJ
inlawrev-21527	224	70	letter	letter	NOUN
inlawrev-21527	224	71	inquiry	inquiry	NOUN
inlawrev-21527	224	72	,	,	PUNCT
inlawrev-21527	224	73	a	a	DET
inlawrev-21527	224	74	public	public	ADJ
inlawrev-21527	224	75	accountant	accountant	NOUN
inlawrev-21527	224	76	must	must	AUX
inlawrev-21527	224	77	request	request	VERB
inlawrev-21527	224	78	specific	specific	ADJ
inlawrev-21527	224	79	information	information	NOUN
inlawrev-21527	224	80	regarding	regard	VERB
inlawrev-21527	224	81	any	any	DET
inlawrev-21527	224	82	pending	pende	VERB
inlawrev-21527	224	83	litigation	litigation	NOUN
inlawrev-21527	224	84	or	or	CCONJ
inlawrev-21527	224	85	unasserted	unasserted	ADJ
inlawrev-21527	224	86	claims	claim	NOUN
inlawrev-21527	224	87	,	,	PUNCT
inlawrev-21527	224	88	including66	including66	VERB
inlawrev-21527	224	89	“	"	PUNCT
inlawrev-21527	224	90	[	[	X
inlawrev-21527	224	91	a	a	X
inlawrev-21527	224	92	]	]	X
inlawrev-21527	224	93	description	description	NOUN
inlawrev-21527	224	94	of	of	ADP
inlawrev-21527	224	95	the	the	DET
inlawrev-21527	224	96	nature	nature	NOUN
inlawrev-21527	224	97	of	of	ADP
inlawrev-21527	224	98	the	the	DET
inlawrev-21527	224	99	m	m	NOUN
inlawrev-21527	224	100	atter	atter	NOUN
inlawrev-21527	224	101	,	,	PUNCT
inlawrev-21527	224	102	the	the	DET
inlawrev-21527	224	103	progress	progress	NOUN
inlawrev-21527	224	104	of	of	ADP
inlawrev-21527	224	105	the	the	DET
inlawrev-21527	224	106	case	case	NOUN
inlawrev-21527	224	107	to	to	ADP
inlawrev-21527	224	108	date	date	NOUN
inlawrev-21527	224	109	,	,	PUNCT
inlawrev-21527	224	110	and	and	CCONJ
inlawrev-21527	224	111	the	the	DET
inlawrev-21527	224	112	action	action	NOUN
inlawrev-21527	224	113	the	the	DET
inlawrev-21527	224	114	company	company	NOUN
inlawrev-21527	224	115	intends	intend	VERB
inlawrev-21527	224	116	to	to	PART
inlawrev-21527	224	117	take	take	VERB
inlawrev-21527	224	118	(	(	PUNCT
inlawrev-21527	224	119	for	for	ADP
inlawrev-21527	224	120	example	example	NOUN
inlawrev-21527	224	121	,	,	PUNCT
inlawrev-21527	224	122	to	to	PART
inlawrev-21527	224	123	contest	contest	VERB
inlawrev-21527	224	124	the	the	DET
inlawrev-21527	224	125	matter	matter	NOUN
inlawrev-21527	224	126	vigorously	vigorously	ADV
inlawrev-21527	224	127	or	or	CCONJ
inlawrev-21527	224	128	to	to	PART
inlawrev-21527	224	129	seek	seek	VERB
inlawrev-21527	224	130	an	an	DET
inlawrev-21527	224	131	out	out	ADJ
inlawrev-21527	224	132	-	-	PUNCT
inlawrev-21527	224	133	of	of	ADP
inlawrev-21527	224	134	-	-	PUNCT
inlawrev-21527	224	135	court	court	NOUN
inlawrev-21527	224	136	settlement	settlement	NOUN
inlawrev-21527	224	137	)	)	PUNCT
inlawrev-21527	224	138	.	.	PUNCT
inlawrev-21527	224	139	”	"	PUNCT
inlawrev-21527	225	1	additionally	additionally	ADV
inlawrev-21527	225	2	,	,	PUNCT
inlawrev-21527	225	3	the	the	DET
inlawrev-21527	225	4	auditor’s67	auditor’s67	NOUN
inlawrev-21527	225	5	inquiry	inquiry	NOUN
inlawrev-21527	225	6	letter	letter	NOUN
inlawrev-21527	225	7	asks	ask	VERB
inlawrev-21527	225	8	the	the	DET
inlawrev-21527	225	9	attorney	attorney	NOUN
inlawrev-21527	225	10	to	to	PART
inlawrev-21527	225	11	evaluate	evaluate	VERB
inlawrev-21527	225	12	the	the	DET
inlawrev-21527	225	13	probability	probability	NOUN
inlawrev-21527	225	14	of	of	ADP
inlawrev-21527	225	15	an	an	DET
inlawrev-21527	225	16	adverse	adverse	ADJ
inlawrev-21527	225	17	conclusion	conclusion	NOUN
inlawrev-21527	225	18	to	to	ADP
inlawrev-21527	225	19	a	a	DET
inlawrev-21527	225	20	pending	pende	VERB
inlawrev-21527	225	21	or	or	CCONJ
inlawrev-21527	225	22	threatened	threaten	VERB
inlawrev-21527	225	23	lawsuit	lawsuit	NOUN
inlawrev-21527	225	24	and	and	CCONJ
inlawrev-21527	225	25	,	,	PUNCT
inlawrev-21527	225	26	if	if	SCONJ
inlawrev-21527	225	27	possible	possible	ADJ
inlawrev-21527	225	28	,	,	PUNCT
inlawrev-21527	225	29	the	the	DET
inlawrev-21527	225	30	specific	specific	ADJ
inlawrev-21527	225	31	loss	loss	NOUN
inlawrev-21527	225	32	amount	amount	NOUN
inlawrev-21527	225	33	or	or	CCONJ
inlawrev-21527	225	34	a	a	DET
inlawrev-21527	225	35	range	range	NOUN
inlawrev-21527	225	36	of	of	ADP
inlawrev-21527	225	37	the	the	DET
inlawrev-21527	225	38	potential	potential	ADJ
inlawrev-21527	225	39	loss.68	loss.68	PROPN
inlawrev-21527	225	40	b.	b.	PROPN
inlawrev-21527	225	41	american	american	PROPN
inlawrev-21527	225	42	bar	bar	PROPN
inlawrev-21527	225	43	association	association	PROPN
inlawrev-21527	225	44	(	(	PUNCT
inlawrev-21527	225	45	“	"	PUNCT
inlawrev-21527	225	46	aba	aba	PROPN
inlawrev-21527	225	47	”	"	PUNCT
inlawrev-21527	225	48	)	)	PUNCT
inlawrev-21527	225	49	the	the	DET
inlawrev-21527	225	50	aba	aba	PROPN
inlawrev-21527	225	51	developed	develop	VERB
inlawrev-21527	225	52	guidelines	guideline	NOUN
inlawrev-21527	225	53	for	for	ADP
inlawrev-21527	225	54	responding	respond	VERB
inlawrev-21527	225	55	to	to	AUX
inlawrev-21527	225	56	audit	audit	NOUN
inlawrev-21527	225	57	inquiry	inquiry	NOUN
inlawrev-21527	225	58	letters	letter	NOUN
inlawrev-21527	225	59	on69	on69	PROPN
inlawrev-21527	225	60	d	d	PROPN
inlawrev-21527	225	61	ecember	ecember	PROPN
inlawrev-21527	225	62	8	8	NUM
inlawrev-21527	225	63	,	,	PUNCT
inlawrev-21527	225	64	1975	1975	NUM
inlawrev-21527	225	65	,	,	PUNCT
inlawrev-21527	225	66	called	call	VERB
inlawrev-21527	225	67	the	the	DET
inlawrev-21527	225	68	aba	aba	PROPN
inlawrev-21527	225	69	statement	statement	NOUN
inlawrev-21527	225	70	of	of	ADP
inlawrev-21527	225	71	policy	policy	NOUN
inlawrev-21527	225	72	regarding	regard	VERB
inlawrev-21527	225	73	lawyers	lawyer	NOUN
inlawrev-21527	225	74	’	'	PUNCT
inlawrev-21527	225	75	responses	response	NOUN
inlawrev-21527	225	76	to	to	ADP
inlawrev-21527	225	77	auditors	auditor	NOUN
inlawrev-21527	225	78	’	’	PART
inlawrev-21527	225	79	requests	request	NOUN
inlawrev-21527	225	80	for	for	ADP
inlawrev-21527	225	81	information	information	NOUN
inlawrev-21527	225	82	(	(	PUNCT
inlawrev-21527	225	83	the	the	DET
inlawrev-21527	225	84	“	"	PUNCT
inlawrev-21527	225	85	aba	aba	PROPN
inlawrev-21527	225	86	statement	statement	NOUN
inlawrev-21527	225	87	”	"	PUNCT
inlawrev-21527	225	88	)	)	PUNCT
inlawrev-21527	225	89	.	.	PUNCT
inlawrev-21527	226	1	the70	the70	AUX
inlawrev-21527	226	2	a	a	DET
inlawrev-21527	226	3	ba	ba	PROPN
inlawrev-21527	226	4	developed	develop	VERB
inlawrev-21527	226	5	the	the	DET
inlawrev-21527	226	6	aba	aba	PROPN
inlawrev-21527	226	7	statement	statement	NOUN
inlawrev-21527	226	8	to	to	PART
inlawrev-21527	226	9	act	act	VERB
inlawrev-21527	226	10	as	as	ADP
inlawrev-21527	226	11	a	a	DET
inlawrev-21527	226	12	“	"	PUNCT
inlawrev-21527	226	13	grand	grand	ADJ
inlawrev-21527	226	14	compromise	compromise	NOUN
inlawrev-21527	226	15	or	or	CCONJ
inlawrev-21527	226	16	treaty	treaty	NOUN
inlawrev-21527	226	17	”	"	PUNCT
inlawrev-21527	226	18	between	between	ADP
inlawrev-21527	226	19	attorneys	attorney	NOUN
inlawrev-21527	226	20	and	and	CCONJ
inlawrev-21527	226	21	certified	certify	VERB
inlawrev-21527	226	22	public	public	ADJ
inlawrev-21527	226	23	accountants	accountant	NOUN
inlawrev-21527	226	24	(	(	PUNCT
inlawrev-21527	226	25	cpas	cpas	PROPN
inlawrev-21527	226	26	)	)	PUNCT
inlawrev-21527	226	27	.	.	PUNCT
inlawrev-21527	227	1	the	the	DET
inlawrev-21527	227	2	aba	aba	PROPN
inlawrev-21527	227	3	statement71	statement71	VERB
inlawrev-21527	227	4	intends	intend	VERB
inlawrev-21527	227	5	to	to	PART
inlawrev-21527	227	6	assist	assist	VERB
inlawrev-21527	227	7	lawyers	lawyer	NOUN
inlawrev-21527	227	8	in	in	ADP
inlawrev-21527	227	9	providing	provide	VERB
inlawrev-21527	227	10	loss	loss	NOUN
inlawrev-21527	227	11	contingency	contingency	NOUN
inlawrev-21527	227	12	inform	inform	NOUN
inlawrev-21527	227	13	ation	ation	NOUN
inlawrev-21527	227	14	to	to	ADP
inlawrev-21527	227	15	public	public	ADJ
inlawrev-21527	227	16	63	63	NUM
inlawrev-21527	227	17	.	.	PUNCT
inlawrev-21527	228	1	loss	loss	NOUN
inlawrev-21527	228	2	contingency	contingency	NOUN
inlawrev-21527	228	3	,	,	PUNCT
inlawrev-21527	228	4	asc	asc	PROPN
inlawrev-21527	228	5	glossary	glossary	PROPN
inlawrev-21527	228	6	(	(	PUNCT
inlawrev-21527	228	7	2010	2010	NUM
inlawrev-21527	228	8	)	)	PUNCT
inlawrev-21527	228	9	.	.	PUNCT
inlawrev-21527	229	1	64	64	NUM
inlawrev-21527	229	2	.	.	PUNCT
inlawrev-21527	230	1	asc	asc	PROPN
inlawrev-21527	230	2	450	450	NUM
inlawrev-21527	230	3	-	-	SYM
inlawrev-21527	230	4	20	20	NUM
inlawrev-21527	230	5	(	(	PUNCT
inlawrev-21527	230	6	2010	2010	NUM
inlawrev-21527	230	7	)	)	PUNCT
inlawrev-21527	230	8	.	.	PUNCT
inlawrev-21527	231	1	65	65	NUM
inlawrev-21527	231	2	.	.	PUNCT
inlawrev-21527	232	1	audit	audit	NOUN
inlawrev-21527	232	2	evidence	evidence	NOUN
inlawrev-21527	232	3	—	—	PUNCT
inlawrev-21527	232	4	specific	specific	ADJ
inlawrev-21527	232	5	considerations	consideration	NOUN
inlawrev-21527	232	6	for	for	ADP
inlawrev-21527	232	7	selected	select	VERB
inlawrev-21527	232	8	items	item	NOUN
inlawrev-21527	232	9	:	:	PUNCT
inlawrev-21527	232	10	litigation	litigation	NOUN
inlawrev-21527	232	11	,	,	PUNCT
inlawrev-21527	232	12	claims	claim	NOUN
inlawrev-21527	232	13	,	,	PUNCT
inlawrev-21527	232	14	and	and	CCONJ
inlawrev-21527	232	15	assessments	assessment	NOUN
inlawrev-21527	232	16	—	—	PUNCT
inlawrev-21527	232	17	communication	communication	NOUN
inlawrev-21527	232	18	with	with	ADP
inlawrev-21527	232	19	the	the	DET
inlawrev-21527	232	20	entity	entity	NOUN
inlawrev-21527	232	21	’s	’s	PART
inlawrev-21527	232	22	legal	legal	ADJ
inlawrev-21527	232	23	counsel	counsel	NOUN
inlawrev-21527	232	24	,	,	PUNCT
inlawrev-21527	232	25	clarified	clarify	VERB
inlawrev-21527	232	26	statements	statement	NOUN
inlawrev-21527	232	27	on	on	ADP
inlawrev-21527	232	28	auditing	auditing	NOUN
inlawrev-21527	232	29	standards	standard	NOUN
inlawrev-21527	232	30	,	,	PUNCT
inlawrev-21527	232	31	au	au	PROPN
inlawrev-21527	232	32	-	-	PROPN
inlawrev-21527	232	33	c	c	NOUN
inlawrev-21527	232	34	§	§	PROPN
inlawrev-21527	232	35	501	501	NUM
inlawrev-21527	232	36	¶	¶	NOUN
inlawrev-21527	232	37	.a46	.a46	PUNCT
inlawrev-21527	233	1	(	(	PUNCT
inlawrev-21527	233	2	am	be	AUX
inlawrev-21527	233	3	.	.	PUNCT
inlawrev-21527	233	4	inst	inst	PROPN
inlawrev-21527	233	5	.	.	PROPN
inlawrev-21527	233	6	of	of	ADP
inlawrev-21527	233	7	certified	certified	ADJ
inlawrev-21527	233	8	pub	pub	NOUN
inlawrev-21527	233	9	.	.	PUNCT
inlawrev-21527	234	1	accountants	accountant	NOUN
inlawrev-21527	234	2	2016	2016	NUM
inlawrev-21527	234	3	)	)	PUNCT
inlawrev-21527	234	4	.	.	PUNCT
inlawrev-21527	235	1	66	66	NUM
inlawrev-21527	235	2	.	.	PUNCT
inlawrev-21527	236	1	see	see	VERB
inlawrev-21527	236	2	understanding	understanding	NOUN
inlawrev-21527	236	3	attorneys	attorney	NOUN
inlawrev-21527	236	4	’	'	PUNCT
inlawrev-21527	236	5	responses	response	NOUN
inlawrev-21527	236	6	to	to	ADP
inlawrev-21527	236	7	auditors	auditor	NOUN
inlawrev-21527	236	8	’	’	PART
inlawrev-21527	236	9	inquiries	inquiry	NOUN
inlawrev-21527	236	10	,	,	PUNCT
inlawrev-21527	236	11	free	free	ADJ
inlawrev-21527	236	12	libr	libr	NOUN
inlawrev-21527	236	13	.	.	PUNCT
inlawrev-21527	237	1	,	,	PUNCT
inlawrev-21527	237	2	http://www.thefreelibrary.com/understanding+attorneys'+responses+to+auditors'+inquiries.a011475622	http://www.thefreelibrary.com/understanding+attorneys'+responses+to+auditors'+inquiries.a011475622	VERB
inlawrev-21527	238	1	[	[	X
inlawrev-21527	238	2	http://perma.cc/w8yz-sw5	http://perma.cc/w8yz-sw5	NOUN
inlawrev-21527	238	3	g	g	NOUN
inlawrev-21527	238	4	]	]	PUNCT
inlawrev-21527	238	5	(	(	PUNCT
inlawrev-21527	238	6	last	last	ADV
inlawrev-21527	238	7	visited	visit	VERB
inlawrev-21527	238	8	mar	mar	PROPN
inlawrev-21527	238	9	.	.	PROPN
inlawrev-21527	238	10	26	26	NUM
inlawrev-21527	238	11	,	,	PUNCT
inlawrev-21527	238	12	2017	2017	NUM
inlawrev-21527	238	13	)	)	PUNCT
inlawrev-21527	238	14	(	(	PUNCT
inlawrev-21527	238	15	“	"	PUNCT
inlawrev-21527	238	16	unasserted	unasserted	ADJ
inlawrev-21527	238	17	claims	claim	NOUN
inlawrev-21527	238	18	arise	arise	VERB
inlawrev-21527	238	19	when	when	SCONJ
inlawrev-21527	238	20	events	event	NOUN
inlawrev-21527	238	21	have	have	AUX
inlawrev-21527	238	22	occurred	occur	VERB
inlawrev-21527	238	23	that	that	PRON
inlawrev-21527	238	24	may	may	AUX
inlawrev-21527	238	25	give	give	VERB
inlawrev-21527	238	26	rise	rise	NOUN
inlawrev-21527	238	27	to	to	ADP
inlawrev-21527	238	28	legal	legal	ADJ
inlawrev-21527	238	29	liability	liability	NOUN
inlawrev-21527	238	30	but	but	CCONJ
inlawrev-21527	238	31	no	no	DET
inlawrev-21527	238	32	litigation	litigation	NOUN
inlawrev-21527	238	33	has	have	AUX
inlawrev-21527	238	34	actually	actually	ADV
inlawrev-21527	238	35	been	be	AUX
inlawrev-21527	238	36	initiated	initiate	VERB
inlawrev-21527	238	37	or	or	CCONJ
inlawrev-21527	238	38	threatened	threaten	VERB
inlawrev-21527	238	39	or	or	CCONJ
inlawrev-21527	238	40	settlement	settlement	NOUN
inlawrev-21527	238	41	proposed	propose	VERB
inlawrev-21527	238	42	.	.	PUNCT
inlawrev-21527	239	1	for	for	ADP
inlawrev-21527	239	2	example	example	NOUN
inlawrev-21527	239	3	,	,	PUNCT
inlawrev-21527	239	4	a	a	DET
inlawrev-21527	239	5	company	company	NOUN
inlawrev-21527	239	6	might	might	AUX
inlawrev-21527	239	7	manufacture	manufacture	VERB
inlawrev-21527	239	8	a	a	DET
inlawrev-21527	239	9	product	product	NOUN
inlawrev-21527	239	10	that	that	PRON
inlawrev-21527	239	11	injures	injure	VERB
inlawrev-21527	239	12	consumers	consumer	NOUN
inlawrev-21527	239	13	over	over	ADP
inlawrev-21527	239	14	time	time	NOUN
inlawrev-21527	239	15	.	.	PUNCT
inlawrev-21527	240	1	this	this	PRON
inlawrev-21527	240	2	is	be	AUX
inlawrev-21527	240	3	an	an	DET
inlawrev-21527	240	4	unasserted	unasserted	ADJ
inlawrev-21527	240	5	claim	claim	NOUN
inlawrev-21527	240	6	until	until	SCONJ
inlawrev-21527	240	7	the	the	DET
inlawrev-21527	240	8	injuries	injury	NOUN
inlawrev-21527	240	9	are	be	AUX
inlawrev-21527	240	10	discovered	discover	VERB
inlawrev-21527	240	11	and	and	CCONJ
inlawrev-21527	240	12	legal	legal	ADJ
inlawrev-21527	240	13	action	action	NOUN
inlawrev-21527	240	14	initiated	initiate	VERB
inlawrev-21527	240	15	.	.	PUNCT
inlawrev-21527	240	16	”	"	PUNCT
inlawrev-21527	240	17	)	)	PUNCT
inlawrev-21527	240	18	.	.	PUNCT
inlawrev-21527	241	1	67	67	NUM
inlawrev-21527	241	2	.	.	PUNCT
inlawrev-21527	242	1	audit	audit	NOUN
inlawrev-21527	242	2	evidence	evidence	NOUN
inlawrev-21527	242	3	—	—	PUNCT
inlawrev-21527	242	4	specific	specific	ADJ
inlawrev-21527	242	5	considerations	consideration	NOUN
inlawrev-21527	242	6	for	for	ADP
inlawrev-21527	242	7	selected	select	VERB
inlawrev-21527	242	8	items	item	NOUN
inlawrev-21527	242	9	:	:	PUNCT
inlawrev-21527	242	10	litigation	litigation	NOUN
inlawrev-21527	242	11	,	,	PUNCT
inlawrev-21527	242	12	claims	claim	NOUN
inlawrev-21527	242	13	,	,	PUNCT
inlawrev-21527	242	14	and	and	CCONJ
inlawrev-21527	242	15	assessments	assessment	NOUN
inlawrev-21527	242	16	—	—	PUNCT
inlawrev-21527	242	17	communication	communication	NOUN
inlawrev-21527	242	18	with	with	ADP
inlawrev-21527	242	19	the	the	DET
inlawrev-21527	242	20	entity	entity	NOUN
inlawrev-21527	242	21	’s	’s	PART
inlawrev-21527	242	22	legal	legal	ADJ
inlawrev-21527	242	23	counsel	counsel	NOUN
inlawrev-21527	242	24	,	,	PUNCT
inlawrev-21527	242	25	clarified	clarify	VERB
inlawrev-21527	242	26	statements	statement	NOUN
inlawrev-21527	242	27	on	on	ADP
inlawrev-21527	242	28	auditing	auditing	NOUN
inlawrev-21527	242	29	standards	standard	NOUN
inlawrev-21527	242	30	,	,	PUNCT
inlawrev-21527	242	31	au	au	PROPN
inlawrev-21527	242	32	-	-	PROPN
inlawrev-21527	242	33	c	c	NOUN
inlawrev-21527	242	34	§	§	PROPN
inlawrev-21527	242	35	501	501	NUM
inlawrev-21527	242	36	¶	¶	NUM
inlawrev-21527	242	37	.22	.22	NUM
inlawrev-21527	242	38	(	(	PUNCT
inlawrev-21527	242	39	am	am	PROPN
inlawrev-21527	242	40	.	.	PUNCT
inlawrev-21527	242	41	inst	inst	PROPN
inlawrev-21527	242	42	.	.	PROPN
inlawrev-21527	243	1	of	of	ADP
inlawrev-21527	243	2	certified	certified	ADJ
inlawrev-21527	243	3	pub	pub	NOUN
inlawrev-21527	243	4	.	.	PUNCT
inlawrev-21527	244	1	accountants	accountant	NOUN
inlawrev-21527	244	2	2016	2016	NUM
inlawrev-21527	244	3	)	)	PUNCT
inlawrev-21527	244	4	.	.	PUNCT
inlawrev-21527	245	1	68	68	NUM
inlawrev-21527	245	2	.	.	PUNCT
inlawrev-21527	246	1	i	i	PRON
inlawrev-21527	246	2	d.	d.	PROPN
inlawrev-21527	246	3	69	69	NUM
inlawrev-21527	246	4	.	.	PUNCT
inlawrev-21527	247	1	since	since	SCONJ
inlawrev-21527	247	2	the	the	DET
inlawrev-21527	247	3	aba	aba	PROPN
inlawrev-21527	247	4	statement	statement	NOUN
inlawrev-21527	247	5	is	be	AUX
inlawrev-21527	247	6	merely	merely	ADV
inlawrev-21527	247	7	a	a	DET
inlawrev-21527	247	8	guide	guide	NOUN
inlawrev-21527	247	9	,	,	PUNCT
inlawrev-21527	247	10	attorneys	attorney	NOUN
inlawrev-21527	247	11	are	be	AUX
inlawrev-21527	247	12	not	not	PART
inlawrev-21527	247	13	required	require	VERB
inlawrev-21527	247	14	to	to	PART
inlawrev-21527	247	15	abide	abide	VERB
inlawrev-21527	247	16	by	by	ADP
inlawrev-21527	247	17	it	it	PRON
inlawrev-21527	247	18	.	.	PUNCT
inlawrev-21527	248	1	anderson	anderson	PROPN
inlawrev-21527	248	2	,	,	PUNCT
inlawrev-21527	248	3	supra	supra	PROPN
inlawrev-21527	248	4	note	note	PROPN
inlawrev-21527	248	5	8	8	NUM
inlawrev-21527	248	6	,	,	PUNCT
inlawrev-21527	248	7	at	at	ADP
inlawrev-21527	248	8	150	150	NUM
inlawrev-21527	248	9	.	.	PUNCT
inlawrev-21527	249	1	70	70	NUM
inlawrev-21527	249	2	.	.	PUNCT
inlawrev-21527	250	1	aba	aba	PROPN
inlawrev-21527	250	2	statement	statement	NOUN
inlawrev-21527	250	3	of	of	ADP
inlawrev-21527	250	4	policy	policy	NOUN
inlawrev-21527	250	5	,	,	PUNCT
inlawrev-21527	250	6	supra	supra	PROPN
inlawrev-21527	250	7	note	note	NOUN
inlawrev-21527	250	8	37	37	NUM
inlawrev-21527	250	9	.	.	PUNCT
inlawrev-21527	251	1	71	71	NUM
inlawrev-21527	251	2	.	.	PUNCT
inlawrev-21527	252	1	byron	byron	PROPN
inlawrev-21527	252	2	f.	f.	PROPN
inlawrev-21527	252	3	egan	egan	PROPN
inlawrev-21527	252	4	et	et	PROPN
inlawrev-21527	252	5	al	al	PROPN
inlawrev-21527	252	6	.	.	PROPN
inlawrev-21527	252	7	,	,	PUNCT
inlawrev-21527	252	8	how	how	SCONJ
inlawrev-21527	252	9	to	to	PART
inlawrev-21527	252	10	respond	respond	VERB
inlawrev-21527	252	11	to	to	ADP
inlawrev-21527	252	12	audit	audit	NOUN
inlawrev-21527	252	13	letters	letter	NOUN
inlawrev-21527	252	14	1	1	NUM
inlawrev-21527	252	15	(	(	PUNCT
inlawrev-21527	252	16	state	state	NOUN
inlawrev-21527	252	17	bar	bar	NOUN
inlawrev-21527	252	18	of	of	ADP
inlawrev-21527	252	19	tex	tex	PROPN
inlawrev-21527	252	20	.	.	PROPN
inlawrev-21527	252	21	cle	cle	PROPN
inlawrev-21527	252	22	tel	tel	PROPN
inlawrev-21527	252	23	.	.	PROPN
inlawrev-21527	252	24	seminar	seminar	NOUN
inlawrev-21527	252	25	,	,	PUNCT
inlawrev-21527	252	26	july	july	PROPN
inlawrev-21527	252	27	29	29	NUM
inlawrev-21527	252	28	,	,	PUNCT
inlawrev-21527	252	29	2005	2005	NUM
inlawrev-21527	252	30	)	)	PUNCT
inlawrev-21527	252	31	,	,	PUNCT
inlawrev-21527	252	32	http://images.jw.com/com/publications/503.pdf	http://images.jw.com/com/publications/503.pdf	X
inlawrev-21527	252	33	[	[	X
inlawrev-21527	252	34	https://perma.cc/pq8hwpx5	https://perma.cc/pq8hwpx5	X
inlawrev-21527	252	35	]	]	X
inlawrev-21527	252	36	.	.	PUNCT
inlawrev-21527	253	1	978	978	NUM
inlawrev-21527	253	2	indiana	indiana	PROPN
inlawrev-21527	253	3	law	law	PROPN
inlawrev-21527	253	4	review	review	NOUN
inlawrev-21527	254	1	[	[	X
inlawrev-21527	254	2	vol	vol	NOUN
inlawrev-21527	254	3	.	.	PUNCT
inlawrev-21527	255	1	50:969	50:969	NUM
inlawrev-21527	255	2	accountants	accountant	NOUN
inlawrev-21527	255	3	in	in	ADP
inlawrev-21527	255	4	their	their	PRON
inlawrev-21527	255	5	preparation	preparation	NOUN
inlawrev-21527	255	6	of	of	ADP
inlawrev-21527	255	7	a	a	DET
inlawrev-21527	255	8	client	client	NOUN
inlawrev-21527	255	9	’s	’s	PART
inlawrev-21527	255	10	financial	financial	ADJ
inlawrev-21527	255	11	statements	statement	NOUN
inlawrev-21527	255	12	while	while	SCONJ
inlawrev-21527	255	13	,	,	PUNCT
inlawrev-21527	255	14	in	in	ADP
inlawrev-21527	255	15	the	the	DET
inlawrev-21527	255	16	process	process	NOUN
inlawrev-21527	255	17	,	,	PUNCT
inlawrev-21527	255	18	minimizing	minimize	VERB
inlawrev-21527	255	19	the	the	DET
inlawrev-21527	255	20	chance	chance	NOUN
inlawrev-21527	255	21	of	of	ADP
inlawrev-21527	255	22	compromising	compromise	VERB
inlawrev-21527	255	23	the	the	DET
inlawrev-21527	255	24	attorney	attorney	NOUN
inlawrev-21527	255	25	-	-	PUNCT
inlawrev-21527	255	26	client	client	NOUN
inlawrev-21527	255	27	privilege.72	privilege.72	NOUN
inlawrev-21527	255	28	w	w	PROPN
inlawrev-21527	255	29	hile	hile	VERB
inlawrev-21527	255	30	the	the	DET
inlawrev-21527	255	31	aba	aba	PROPN
inlawrev-21527	255	32	statement	statement	NOUN
inlawrev-21527	255	33	attempts	attempt	VERB
inlawrev-21527	255	34	to	to	PART
inlawrev-21527	255	35	balance	balance	VERB
inlawrev-21527	255	36	the	the	DET
inlawrev-21527	255	37	interests	interest	NOUN
inlawrev-21527	255	38	of	of	ADP
inlawrev-21527	255	39	both	both	DET
inlawrev-21527	255	40	accountants	accountant	NOUN
inlawrev-21527	255	41	and	and	CCONJ
inlawrev-21527	255	42	attorneys	attorney	NOUN
inlawrev-21527	255	43	,	,	PUNCT
inlawrev-21527	255	44	its	its	PRON
inlawrev-21527	255	45	top	top	ADJ
inlawrev-21527	255	46	priority	priority	NOUN
inlawrev-21527	255	47	is	be	AUX
inlawrev-21527	255	48	to	to	PART
inlawrev-21527	255	49	conserve	conserve	VERB
inlawrev-21527	255	50	the	the	DET
inlawrev-21527	255	51	attorney	attorney	NOUN
inlawrev-21527	255	52	-	-	PUNCT
inlawrev-21527	255	53	client	client	NOUN
inlawrev-21527	255	54	privilege	privilege	NOUN
inlawrev-21527	255	55	and	and	CCONJ
inlawrev-21527	255	56	the	the	DET
inlawrev-21527	255	57	work	work	NOUN
inlawrev-21527	255	58	product	product	NOUN
inlawrev-21527	255	59	doctrine	doctrine	NOUN
inlawrev-21527	255	60	.	.	PUNCT
inlawrev-21527	256	1	this	this	DET
inlawrev-21527	256	2	fact	fact	NOUN
inlawrev-21527	256	3	has	have	AUX
inlawrev-21527	256	4	led	lead	VERB
inlawrev-21527	256	5	some	some	PRON
inlawrev-21527	256	6	to	to	PART
inlawrev-21527	256	7	conclude	conclude	VERB
inlawrev-21527	256	8	that73	that73	VERB
inlawrev-21527	256	9	the	the	DET
inlawrev-21527	256	10	aba	aba	PROPN
inlawrev-21527	256	11	statement	statement	NOUN
inlawrev-21527	256	12	is	be	AUX
inlawrev-21527	256	13	inconsequential	inconsequential	ADJ
inlawrev-21527	256	14	when	when	SCONJ
inlawrev-21527	256	15	it	it	PRON
inlawrev-21527	256	16	comes	come	VERB
inlawrev-21527	256	17	to	to	ADP
inlawrev-21527	256	18	assisting	assist	VERB
inlawrev-21527	256	19	public	public	ADJ
inlawrev-21527	256	20	accountants	accountant	NOUN
inlawrev-21527	256	21	accomplish	accomplish	VERB
inlawrev-21527	256	22	their	their	PRON
inlawrev-21527	256	23	disclosure	disclosure	NOUN
inlawrev-21527	256	24	objectives	objective	NOUN
inlawrev-21527	256	25	.	.	PUNCT
inlawrev-21527	257	1	the	the	DET
inlawrev-21527	257	2	a	a	DET
inlawrev-21527	257	3	ba	ba	PROPN
inlawrev-21527	257	4	statement74	statement74	NOUN
inlawrev-21527	257	5	contains	contain	VERB
inlawrev-21527	257	6	“	"	PUNCT
inlawrev-21527	257	7	a	a	DET
inlawrev-21527	257	8	preamble	preamble	NOUN
inlawrev-21527	257	9	that	that	PRON
inlawrev-21527	257	10	comes	come	VERB
inlawrev-21527	257	11	across	across	ADP
inlawrev-21527	257	12	as	as	ADP
inlawrev-21527	257	13	both	both	CCONJ
inlawrev-21527	257	14	cautionary	cautionary	ADJ
inlawrev-21527	257	15	and	and	CCONJ
inlawrev-21527	257	16	defensive	defensive	ADJ
inlawrev-21527	257	17	.	.	PUNCT
inlawrev-21527	257	18	”	"	PUNCT
inlawrev-21527	258	1	the75	the75	PROPN
inlawrev-21527	258	2	preamble	preamble	NOUN
inlawrev-21527	258	3	begins	begin	VERB
inlawrev-21527	258	4	by	by	ADP
inlawrev-21527	258	5	emphasizing	emphasize	VERB
inlawrev-21527	258	6	the	the	DET
inlawrev-21527	258	7	importance	importance	NOUN
inlawrev-21527	258	8	of	of	ADP
inlawrev-21527	258	9	the	the	DET
inlawrev-21527	258	10	attorney	attorney	NOUN
inlawrev-21527	258	11	-	-	PUNCT
inlawrev-21527	258	12	client	client	NOUN
inlawrev-21527	258	13	privilege	privilege	NOUN
inlawrev-21527	258	14	:	:	PUNCT
inlawrev-21527	258	15	“	"	PUNCT
inlawrev-21527	258	16	the	the	DET
inlawrev-21527	258	17	public	public	ADJ
inlawrev-21527	258	18	interest	interest	NOUN
inlawrev-21527	258	19	in	in	ADP
inlawrev-21527	258	20	protecting	protect	VERB
inlawrev-21527	258	21	the	the	DET
inlawrev-21527	258	22	confidentiality	confidentiality	NOUN
inlawrev-21527	258	23	of	of	ADP
inlawrev-21527	258	24	lawyer	lawyer	NOUN
inlawrev-21527	258	25	-	-	PUNCT
inlawrev-21527	258	26	client	client	NOUN
inlawrev-21527	258	27	communications	communication	NOUN
inlawrev-21527	258	28	is	be	AUX
inlawrev-21527	258	29	fundamental	fundamental	ADJ
inlawrev-21527	258	30	.	.	PUNCT
inlawrev-21527	258	31	”	"	PUNCT
inlawrev-21527	259	1	it	it	PRON
inlawrev-21527	259	2	goes	go	VERB
inlawrev-21527	259	3	on	on	ADP
inlawrev-21527	259	4	to	to	PART
inlawrev-21527	259	5	warn	warn	VERB
inlawrev-21527	259	6	of	of	ADP
inlawrev-21527	259	7	the	the	DET
inlawrev-21527	259	8	potential	potential	ADJ
inlawrev-21527	259	9	harm	harm	NOUN
inlawrev-21527	259	10	that76	that76	NOUN
inlawrev-21527	259	11	may	may	AUX
inlawrev-21527	259	12	befall	befall	VERB
inlawrev-21527	259	13	the	the	DET
inlawrev-21527	259	14	lawyer	lawyer	NOUN
inlawrev-21527	259	15	who	who	PRON
inlawrev-21527	259	16	discloses	disclose	VERB
inlawrev-21527	259	17	too	too	ADV
inlawrev-21527	259	18	much	much	ADJ
inlawrev-21527	259	19	information	information	NOUN
inlawrev-21527	259	20	about	about	ADP
inlawrev-21527	259	21	his	his	PRON
inlawrev-21527	259	22	client	client	NOUN
inlawrev-21527	259	23	to	to	ADP
inlawrev-21527	259	24	the	the	DET
inlawrev-21527	259	25	public	public	ADJ
inlawrev-21527	259	26	accountant	accountant	NOUN
inlawrev-21527	259	27	.	.	PUNCT
inlawrev-21527	260	1	the	the	DET
inlawrev-21527	260	2	aba	aba	PROPN
inlawrev-21527	260	3	statement	statement	NOUN
inlawrev-21527	260	4	cautions	caution	VERB
inlawrev-21527	260	5	that	that	SCONJ
inlawrev-21527	260	6	merely	merely	ADV
inlawrev-21527	260	7	divulging	divulge	VERB
inlawrev-21527	260	8	the77	the77	PROPN
inlawrev-21527	260	9	contents	content	NOUN
inlawrev-21527	260	10	of	of	ADP
inlawrev-21527	260	11	lawyer	lawyer	NOUN
inlawrev-21527	260	12	/	/	SYM
inlawrev-21527	260	13	client	client	NOUN
inlawrev-21527	260	14	communications	communication	NOUN
inlawrev-21527	260	15	to	to	ADP
inlawrev-21527	260	16	an	an	DET
inlawrev-21527	260	17	outside	outside	ADJ
inlawrev-21527	260	18	auditor	auditor	NOUN
inlawrev-21527	260	19	,	,	PUNCT
inlawrev-21527	260	20	even	even	ADV
inlawrev-21527	260	21	after	after	ADP
inlawrev-21527	260	22	obtaining	obtain	VERB
inlawrev-21527	260	23	client	client	NOUN
inlawrev-21527	260	24	consent	consent	NOUN
inlawrev-21527	260	25	,	,	PUNCT
inlawrev-21527	260	26	may	may	AUX
inlawrev-21527	260	27	“	"	PUNCT
inlawrev-21527	260	28	significantly	significantly	ADV
inlawrev-21527	260	29	impair	impair	VERB
inlawrev-21527	260	30	the	the	DET
inlawrev-21527	260	31	client	client	NOUN
inlawrev-21527	260	32	’s	’s	PART
inlawrev-21527	260	33	ability	ability	NOUN
inlawrev-21527	260	34	in	in	ADP
inlawrev-21527	260	35	other	other	ADJ
inlawrev-21527	260	36	contexts	context	NOUN
inlawrev-21527	260	37	to	to	PART
inlawrev-21527	260	38	maintain	maintain	VERB
inlawrev-21527	260	39	the	the	DET
inlawrev-21527	260	40	confidentiality	confidentiality	NOUN
inlawrev-21527	260	41	of	of	ADP
inlawrev-21527	260	42	such	such	ADJ
inlawrev-21527	260	43	communications	communication	NOUN
inlawrev-21527	260	44	.	.	PUNCT
inlawrev-21527	261	1	”78	”78	ADV
inlawrev-21527	261	2	the	the	DET
inlawrev-21527	261	3	aba	aba	PROPN
inlawrev-21527	261	4	statement	statement	NOUN
inlawrev-21527	261	5	recognizes	recognize	VERB
inlawrev-21527	261	6	that	that	SCONJ
inlawrev-21527	261	7	a	a	DET
inlawrev-21527	261	8	client	client	NOUN
inlawrev-21527	261	9	’s	’s	PART
inlawrev-21527	261	10	attorney	attorney	NOUN
inlawrev-21527	261	11	may	may	AUX
inlawrev-21527	261	12	be	be	AUX
inlawrev-21527	261	13	the	the	DET
inlawrev-21527	261	14	most	most	ADV
inlawrev-21527	261	15	reliable	reliable	ADJ
inlawrev-21527	261	16	source	source	NOUN
inlawrev-21527	261	17	from	from	ADP
inlawrev-21527	261	18	whom	whom	PRON
inlawrev-21527	261	19	to	to	PART
inlawrev-21527	261	20	obtain	obtain	VERB
inlawrev-21527	261	21	a	a	DET
inlawrev-21527	261	22	narrative	narrative	NOUN
inlawrev-21527	261	23	regarding	regard	VERB
inlawrev-21527	261	24	claims	claim	NOUN
inlawrev-21527	261	25	asserted	assert	VERB
inlawrev-21527	261	26	against	against	ADP
inlawrev-21527	261	27	the	the	DET
inlawrev-21527	261	28	client	client	NOUN
inlawrev-21527	261	29	;	;	PUNCT
inlawrev-21527	261	30	whether	whether	SCONJ
inlawrev-21527	261	31	the	the	DET
inlawrev-21527	261	32	client	client	NOUN
inlawrev-21527	261	33	plans	plan	VERB
inlawrev-21527	261	34	to	to	PART
inlawrev-21527	261	35	deny	deny	VERB
inlawrev-21527	261	36	,	,	PUNCT
inlawrev-21527	261	37	contest	contest	NOUN
inlawrev-21527	261	38	,	,	PUNCT
inlawrev-21527	261	39	or	or	CCONJ
inlawrev-21527	261	40	admit	admit	VERB
inlawrev-21527	261	41	specific	specific	ADJ
inlawrev-21527	261	42	pending	pende	VERB
inlawrev-21527	261	43	allegations	allegation	NOUN
inlawrev-21527	261	44	;	;	PUNCT
inlawrev-21527	261	45	and	and	CCONJ
inlawrev-21527	261	46	the	the	DET
inlawrev-21527	261	47	degree	degree	NOUN
inlawrev-21527	261	48	of	of	ADP
inlawrev-21527	261	49	exposure	exposure	NOUN
inlawrev-21527	261	50	a	a	DET
inlawrev-21527	261	51	client	client	NOUN
inlawrev-21527	261	52	faces	face	VERB
inlawrev-21527	261	53	in	in	ADP
inlawrev-21527	261	54	a	a	DET
inlawrev-21527	261	55	litigation	litigation	NOUN
inlawrev-21527	261	56	matter.79	matter.79	NOUN
inlawrev-21527	261	57	additionally	additionally	ADV
inlawrev-21527	261	58	,	,	PUNCT
inlawrev-21527	261	59	the	the	DET
inlawrev-21527	261	60	ab	ab	PROPN
inlawrev-21527	261	61	a	a	DET
inlawrev-21527	261	62	statement	statement	NOUN
inlawrev-21527	261	63	acknowledges	acknowledge	VERB
inlawrev-21527	261	64	the	the	DET
inlawrev-21527	261	65	importance	importance	NOUN
inlawrev-21527	261	66	of	of	ADP
inlawrev-21527	261	67	having	have	VERB
inlawrev-21527	261	68	accurate	accurate	ADJ
inlawrev-21527	261	69	and	and	CCONJ
inlawrev-21527	261	70	complete	complete	ADJ
inlawrev-21527	261	71	financial	financial	ADJ
inlawrev-21527	261	72	statements	statement	NOUN
inlawrev-21527	261	73	on	on	ADP
inlawrev-21527	261	74	which	which	PRON
inlawrev-21527	261	75	stockholders	stockholder	NOUN
inlawrev-21527	261	76	can	can	AUX
inlawrev-21527	261	77	rely.80	rely.80	VERB
inlawrev-21527	261	78	however	however	ADV
inlawrev-21527	261	79	,	,	PUNCT
inlawrev-21527	261	80	the	the	DET
inlawrev-21527	261	81	pream	pream	NOUN
inlawrev-21527	261	82	ble	ble	NOUN
inlawrev-21527	261	83	is	be	AUX
inlawrev-21527	261	84	explicit	explicit	ADJ
inlawrev-21527	261	85	that	that	SCONJ
inlawrev-21527	261	86	this	this	DET
inlawrev-21527	261	87	public	public	ADJ
inlawrev-21527	261	88	policy	policy	NOUN
inlawrev-21527	261	89	consideration	consideration	NOUN
inlawrev-21527	261	90	must	must	AUX
inlawrev-21527	261	91	not	not	PART
inlawrev-21527	261	92	undercut	undercut	VERB
inlawrev-21527	261	93	or	or	CCONJ
inlawrev-21527	261	94	weaken	weaken	VERB
inlawrev-21527	261	95	the	the	DET
inlawrev-21527	261	96	attorney	attorney	NOUN
inlawrev-21527	261	97	’s	’s	PART
inlawrev-21527	261	98	relationship	relationship	NOUN
inlawrev-21527	261	99	with	with	ADP
inlawrev-21527	261	100	his	his	PRON
inlawrev-21527	261	101	client	client	NOUN
inlawrev-21527	261	102	.	.	PUNCT
inlawrev-21527	262	1	81	81	NUM
inlawrev-21527	263	1	the	the	DET
inlawrev-21527	263	2	aba	aba	PROPN
inlawrev-21527	263	3	statement	statement	NOUN
inlawrev-21527	263	4	advises	advise	VERB
inlawrev-21527	263	5	counsel	counsel	VERB
inlawrev-21527	263	6	against	against	ADP
inlawrev-21527	263	7	expressing	express	VERB
inlawrev-21527	263	8	judgment	judgment	NOUN
inlawrev-21527	263	9	regarding	regard	VERB
inlawrev-21527	263	10	whether	whether	SCONJ
inlawrev-21527	263	11	an	an	DET
inlawrev-21527	263	12	attorney	attorney	NOUN
inlawrev-21527	263	13	forecasts	forecast	VERB
inlawrev-21527	263	14	an	an	DET
inlawrev-21527	263	15	adverse	adverse	ADJ
inlawrev-21527	263	16	result	result	NOUN
inlawrev-21527	263	17	in	in	ADP
inlawrev-21527	263	18	a	a	DET
inlawrev-21527	263	19	particular	particular	ADJ
inlawrev-21527	263	20	pending	pending	ADJ
inlawrev-21527	263	21	lawsuit	lawsuit	NOUN
inlawrev-21527	263	22	unless	unless	SCONJ
inlawrev-21527	263	23	the	the	DET
inlawrev-21527	263	24	predicted	predict	VERB
inlawrev-21527	263	25	outcome	outcome	NOUN
inlawrev-21527	263	26	is	be	AUX
inlawrev-21527	263	27	“	"	PUNCT
inlawrev-21527	263	28	probable	probable	ADJ
inlawrev-21527	263	29	”	"	PUNCT
inlawrev-21527	263	30	or	or	CCONJ
inlawrev-21527	263	31	“	"	PUNCT
inlawrev-21527	263	32	remote	remote	ADJ
inlawrev-21527	263	33	.	.	PUNCT
inlawrev-21527	263	34	”	"	PUNCT
inlawrev-21527	264	1	in	in	ADP
inlawrev-21527	264	2	regard	regard	NOUN
inlawrev-21527	264	3	to	to	ADP
inlawrev-21527	264	4	an82	an82	PROPN
inlawrev-21527	264	5	unasserted	unasserte	VERB
inlawrev-21527	264	6	claim	claim	NOUN
inlawrev-21527	264	7	,	,	PUNCT
inlawrev-21527	264	8	“	"	PUNCT
inlawrev-21527	264	9	where	where	SCONJ
inlawrev-21527	264	10	a	a	DET
inlawrev-21527	264	11	potential	potential	ADJ
inlawrev-21527	264	12	claimant	claimant	NOUN
inlawrev-21527	264	13	has	have	AUX
inlawrev-21527	264	14	not	not	PART
inlawrev-21527	264	15	manifested	manifest	VERB
inlawrev-21527	264	16	an	an	DET
inlawrev-21527	264	17	awareness	awareness	NOUN
inlawrev-21527	264	18	of	of	ADP
inlawrev-21527	264	19	the	the	DET
inlawrev-21527	264	20	potential	potential	ADJ
inlawrev-21527	264	21	claim	claim	NOUN
inlawrev-21527	264	22	,	,	PUNCT
inlawrev-21527	264	23	”	"	PUNCT
inlawrev-21527	264	24	disclosure	disclosure	NOUN
inlawrev-21527	264	25	is	be	AUX
inlawrev-21527	264	26	only	only	ADV
inlawrev-21527	264	27	compulsory	compulsory	ADJ
inlawrev-21527	264	28	if	if	SCONJ
inlawrev-21527	264	29	the	the	DET
inlawrev-21527	264	30	client	client	NOUN
inlawrev-21527	264	31	concludes	conclude	VERB
inlawrev-21527	264	32	“	"	PUNCT
inlawrev-21527	264	33	(	(	PUNCT
inlawrev-21527	264	34	i)83	i)83	PROPN
inlawrev-21527	264	35	72	72	NUM
inlawrev-21527	264	36	.	.	PUNCT
inlawrev-21527	265	1	i	i	PRON
inlawrev-21527	265	2	d.	d.	PROPN
inlawrev-21527	265	3	73	73	NUM
inlawrev-21527	265	4	.	.	PUNCT
inlawrev-21527	266	1	i	i	PRON
inlawrev-21527	266	2	d.	d.	PROPN
inlawrev-21527	266	3	at	at	ADP
inlawrev-21527	266	4	54	54	NUM
inlawrev-21527	266	5	;	;	PUNCT
inlawrev-21527	266	6	aba	aba	PROPN
inlawrev-21527	266	7	statement	statement	NOUN
inlawrev-21527	266	8	of	of	ADP
inlawrev-21527	266	9	policy	policy	NOUN
inlawrev-21527	266	10	,	,	PUNCT
inlawrev-21527	266	11	supra	supra	PROPN
inlawrev-21527	266	12	note	note	NOUN
inlawrev-21527	266	13	37	37	NUM
inlawrev-21527	266	14	.	.	PUNCT
inlawrev-21527	267	1	74	74	NUM
inlawrev-21527	267	2	.	.	PUNCT
inlawrev-21527	268	1	see	see	VERB
inlawrev-21527	268	2	egan	egan	PROPN
inlawrev-21527	268	3	et	et	PROPN
inlawrev-21527	268	4	al	al	PROPN
inlawrev-21527	268	5	.	.	PROPN
inlawrev-21527	268	6	,	,	PUNCT
inlawrev-21527	268	7	supra	supra	PROPN
inlawrev-21527	268	8	note	note	NOUN
inlawrev-21527	268	9	71	71	NUM
inlawrev-21527	268	10	.	.	PUNCT
inlawrev-21527	269	1	75	75	NUM
inlawrev-21527	269	2	.	.	PUNCT
inlawrev-21527	270	1	anderson	anderson	PROPN
inlawrev-21527	270	2	,	,	PUNCT
inlawrev-21527	270	3	supra	supra	PROPN
inlawrev-21527	270	4	note	note	PROPN
inlawrev-21527	270	5	8	8	NUM
inlawrev-21527	270	6	,	,	PUNCT
inlawrev-21527	270	7	at	at	ADP
inlawrev-21527	270	8	150	150	NUM
inlawrev-21527	270	9	.	.	PUNCT
inlawrev-21527	271	1	76	76	NUM
inlawrev-21527	271	2	.	.	PUNCT
inlawrev-21527	272	1	aba	aba	PROPN
inlawrev-21527	272	2	statement	statement	NOUN
inlawrev-21527	272	3	of	of	ADP
inlawrev-21527	272	4	policy	policy	NOUN
inlawrev-21527	272	5	,	,	PUNCT
inlawrev-21527	272	6	supra	supra	PROPN
inlawrev-21527	272	7	note	note	NOUN
inlawrev-21527	272	8	37	37	NUM
inlawrev-21527	272	9	.	.	PUNCT
inlawrev-21527	273	1	77	77	NUM
inlawrev-21527	273	2	.	.	PUNCT
inlawrev-21527	274	1	i	i	PRON
inlawrev-21527	274	2	d.	d.	PROPN
inlawrev-21527	274	3	78	78	NUM
inlawrev-21527	274	4	.	.	PUNCT
inlawrev-21527	275	1	i	i	PRON
inlawrev-21527	275	2	d.	d.	PROPN
inlawrev-21527	275	3	79	79	NUM
inlawrev-21527	275	4	.	.	PUNCT
inlawrev-21527	276	1	i	i	PRON
inlawrev-21527	276	2	d.	d.	PROPN
inlawrev-21527	276	3	80	80	NUM
inlawrev-21527	276	4	.	.	PUNCT
inlawrev-21527	277	1	i	i	PRON
inlawrev-21527	277	2	d.	d.	PROPN
inlawrev-21527	277	3	(	(	PUNCT
inlawrev-21527	277	4	“	"	PUNCT
inlawrev-21527	277	5	it	it	PRON
inlawrev-21527	277	6	is	be	AUX
inlawrev-21527	277	7	also	also	ADV
inlawrev-21527	277	8	recognized	recognize	VERB
inlawrev-21527	277	9	that	that	SCONJ
inlawrev-21527	277	10	our	our	PRON
inlawrev-21527	277	11	legal	legal	ADJ
inlawrev-21527	277	12	,	,	PUNCT
inlawrev-21527	277	13	political	political	ADJ
inlawrev-21527	277	14	and	and	CCONJ
inlawrev-21527	277	15	economic	economic	ADJ
inlawrev-21527	277	16	systems	system	NOUN
inlawrev-21527	277	17	depend	depend	VERB
inlawrev-21527	277	18	to	to	ADP
inlawrev-21527	277	19	an	an	DET
inlawrev-21527	277	20	important	important	ADJ
inlawrev-21527	277	21	extent	extent	NOUN
inlawrev-21527	277	22	on	on	ADP
inlawrev-21527	277	23	public	public	ADJ
inlawrev-21527	277	24	confidence	confidence	NOUN
inlawrev-21527	277	25	in	in	ADP
inlawrev-21527	277	26	published	publish	VERB
inlawrev-21527	277	27	financial	financial	ADJ
inlawrev-21527	277	28	statements	statement	NOUN
inlawrev-21527	277	29	.	.	PUNCT
inlawrev-21527	278	1	to	to	PART
inlawrev-21527	278	2	meet	meet	VERB
inlawrev-21527	278	3	this	this	DET
inlawrev-21527	278	4	need	need	NOUN
inlawrev-21527	278	5	the	the	DET
inlawrev-21527	278	6	accounting	accounting	NOUN
inlawrev-21527	278	7	profession	profession	NOUN
inlawrev-21527	278	8	must	must	AUX
inlawrev-21527	278	9	adopt	adopt	VERB
inlawrev-21527	278	10	and	and	CCONJ
inlawrev-21527	278	11	adhere	adhere	VERB
inlawrev-21527	278	12	to	to	ADP
inlawrev-21527	278	13	standards	standard	NOUN
inlawrev-21527	278	14	and	and	CCONJ
inlawrev-21527	278	15	procedures	procedure	NOUN
inlawrev-21527	278	16	that	that	PRON
inlawrev-21527	278	17	will	will	AUX
inlawrev-21527	278	18	command	command	VERB
inlawrev-21527	278	19	confidence	confidence	NOUN
inlawrev-21527	278	20	in	in	ADP
inlawrev-21527	278	21	the	the	DET
inlawrev-21527	278	22	auditing	auditing	NOUN
inlawrev-21527	278	23	process	process	NOUN
inlawrev-21527	278	24	.	.	PUNCT
inlawrev-21527	278	25	”	"	PUNCT
inlawrev-21527	278	26	)	)	PUNCT
inlawrev-21527	278	27	.	.	PUNCT
inlawrev-21527	279	1	81	81	NUM
inlawrev-21527	279	2	.	.	PUNCT
inlawrev-21527	280	1	anderson	anderson	PROPN
inlawrev-21527	280	2	,	,	PUNCT
inlawrev-21527	280	3	supra	supra	PROPN
inlawrev-21527	280	4	note	note	PROPN
inlawrev-21527	280	5	8	8	NUM
inlawrev-21527	280	6	,	,	PUNCT
inlawrev-21527	280	7	at	at	ADP
inlawrev-21527	280	8	151	151	NUM
inlawrev-21527	280	9	(	(	PUNCT
inlawrev-21527	280	10	citing	cite	VERB
inlawrev-21527	280	11	aba	aba	PROPN
inlawrev-21527	280	12	statement	statement	NOUN
inlawrev-21527	280	13	of	of	ADP
inlawrev-21527	280	14	policy	policy	NOUN
inlawrev-21527	280	15	,	,	PUNCT
inlawrev-21527	280	16	supra	supra	PROPN
inlawrev-21527	280	17	note	note	PROPN
inlawrev-21527	280	18	37	37	NUM
inlawrev-21527	280	19	)	)	PUNCT
inlawrev-21527	280	20	.	.	PUNCT
inlawrev-21527	281	1	82	82	NUM
inlawrev-21527	281	2	.	.	PUNCT
inlawrev-21527	282	1	aba	aba	PROPN
inlawrev-21527	282	2	statement	statement	NOUN
inlawrev-21527	282	3	of	of	ADP
inlawrev-21527	282	4	policy	policy	NOUN
inlawrev-21527	282	5	,	,	PUNCT
inlawrev-21527	282	6	supra	supra	PROPN
inlawrev-21527	282	7	note	note	PROPN
inlawrev-21527	282	8	37	37	NUM
inlawrev-21527	282	9	,	,	PUNCT
inlawrev-21527	282	10	at	at	ADP
inlawrev-21527	282	11	para	para	NOUN
inlawrev-21527	282	12	.	.	PUNCT
inlawrev-21527	283	1	5	5	NUM
inlawrev-21527	283	2	.	.	NUM
inlawrev-21527	283	3	83	83	NUM
inlawrev-21527	283	4	.	.	PUNCT
inlawrev-21527	284	1	marc	marc	PROPN
inlawrev-21527	284	2	i.	i.	PROPN
inlawrev-21527	284	3	steinberg	steinberg	PROPN
inlawrev-21527	284	4	,	,	PUNCT
inlawrev-21527	284	5	attorney	attorney	NOUN
inlawrev-21527	284	6	liability	liability	NOUN
inlawrev-21527	284	7	after	after	ADP
inlawrev-21527	284	8	sarbanes	sarbanes	PROPN
inlawrev-21527	284	9	-	-	PUNCT
inlawrev-21527	284	10	oxley	oxley	NOUN
inlawrev-21527	284	11	§	§	PROPN
inlawrev-21527	284	12	3.06	3.06	NUM
inlawrev-21527	284	13	(	(	PUNCT
inlawrev-21527	284	14	2005	2005	NUM
inlawrev-21527	284	15	)	)	PUNCT
inlawrev-21527	284	16	(	(	PUNCT
inlawrev-21527	284	17	citing	cite	VERB
inlawrev-21527	284	18	aba	aba	PROPN
inlawrev-21527	284	19	statement	statement	NOUN
inlawrev-21527	284	20	of	of	ADP
inlawrev-21527	284	21	policy	policy	NOUN
inlawrev-21527	284	22	,	,	PUNCT
inlawrev-21527	284	23	supra	supra	PROPN
inlawrev-21527	284	24	note	note	PROPN
inlawrev-21527	284	25	37	37	NUM
inlawrev-21527	284	26	,	,	PUNCT
inlawrev-21527	284	27	at	at	ADP
inlawrev-21527	284	28	para	para	NOUN
inlawrev-21527	284	29	.	.	PUNCT
inlawrev-21527	284	30	5	5	NUM
inlawrev-21527	284	31	)	)	PUNCT
inlawrev-21527	284	32	.	.	PUNCT
inlawrev-21527	285	1	2017	2017	NUM
inlawrev-21527	285	2	]	]	PUNCT
inlawrev-21527	285	3	toeing	toe	VERB
inlawrev-21527	285	4	the	the	DET
inlawrev-21527	285	5	line	line	NOUN
inlawrev-21527	285	6	979	979	NUM
inlawrev-21527	285	7	it	it	PRON
inlawrev-21527	285	8	is	be	AUX
inlawrev-21527	285	9	probable	probable	ADJ
inlawrev-21527	285	10	that	that	SCONJ
inlawrev-21527	285	11	a	a	DET
inlawrev-21527	285	12	claim	claim	NOUN
inlawrev-21527	285	13	will	will	AUX
inlawrev-21527	285	14	be	be	AUX
inlawrev-21527	285	15	asserted	assert	VERB
inlawrev-21527	285	16	,	,	PUNCT
inlawrev-21527	285	17	(	(	PUNCT
inlawrev-21527	285	18	ii	ii	NOUN
inlawrev-21527	285	19	)	)	PUNCT
inlawrev-21527	285	20	there	there	PRON
inlawrev-21527	285	21	is	be	VERB
inlawrev-21527	285	22	a	a	DET
inlawrev-21527	285	23	reasonable	reasonable	ADJ
inlawrev-21527	285	24	possibility	possibility	NOUN
inlawrev-21527	285	25	,	,	PUNCT
inlawrev-21527	285	26	if	if	SCONJ
inlawrev-21527	285	27	the	the	DET
inlawrev-21527	285	28	claim	claim	NOUN
inlawrev-21527	285	29	is	be	AUX
inlawrev-21527	285	30	in	in	ADP
inlawrev-21527	285	31	fact	fact	NOUN
inlawrev-21527	285	32	asserted	assert	VERB
inlawrev-21527	285	33	,	,	PUNCT
inlawrev-21527	285	34	that	that	SCONJ
inlawrev-21527	285	35	the	the	DET
inlawrev-21527	285	36	outcome	outcome	NOUN
inlawrev-21527	285	37	will	will	AUX
inlawrev-21527	285	38	be	be	AUX
inlawrev-21527	285	39	unfavorable	unfavorable	ADJ
inlawrev-21527	285	40	,	,	PUNCT
inlawrev-21527	285	41	and	and	CCONJ
inlawrev-21527	285	42	(	(	PUNCT
inlawrev-21527	285	43	iii	iii	X
inlawrev-21527	285	44	)	)	PUNCT
inlawrev-21527	285	45	the	the	DET
inlawrev-21527	285	46	liability	liability	NOUN
inlawrev-21527	285	47	resulting	result	VERB
inlawrev-21527	285	48	from	from	ADP
inlawrev-21527	285	49	such	such	ADJ
inlawrev-21527	285	50	unfavorable	unfavorable	ADJ
inlawrev-21527	285	51	outcome	outcome	NOUN
inlawrev-21527	285	52	would	would	AUX
inlawrev-21527	285	53	be	be	AUX
inlawrev-21527	285	54	material	material	ADJ
inlawrev-21527	285	55	to	to	ADP
inlawrev-21527	285	56	[	[	X
inlawrev-21527	285	57	the	the	DET
inlawrev-21527	285	58	company	company	NOUN
inlawrev-21527	285	59	’s	’s	PART
inlawrev-21527	285	60	]	]	PUNCT
inlawrev-21527	285	61	financial	financial	ADJ
inlawrev-21527	285	62	condition	condition	NOUN
inlawrev-21527	285	63	.	.	PUNCT
inlawrev-21527	285	64	”	"	PUNCT
inlawrev-21527	286	1	because	because	SCONJ
inlawrev-21527	286	2	the	the	DET
inlawrev-21527	286	3	a	a	DET
inlawrev-21527	286	4	ba	ba	PROPN
inlawrev-21527	286	5	statement	statement	NOUN
inlawrev-21527	286	6	allows	allow	VERB
inlawrev-21527	286	7	the	the	DET
inlawrev-21527	286	8	client84	client84	NOUN
inlawrev-21527	286	9	to	to	PART
inlawrev-21527	286	10	make	make	VERB
inlawrev-21527	286	11	the	the	DET
inlawrev-21527	286	12	ultimate	ultimate	ADJ
inlawrev-21527	286	13	decision	decision	NOUN
inlawrev-21527	286	14	to	to	PART
inlawrev-21527	286	15	divulge	divulge	VERB
inlawrev-21527	286	16	contingent	contingent	ADJ
inlawrev-21527	286	17	liabilities	liability	NOUN
inlawrev-21527	286	18	,	,	PUNCT
inlawrev-21527	286	19	nondisclosure	nondisclosure	NOUN
inlawrev-21527	286	20	is	be	AUX
inlawrev-21527	286	21	the	the	DET
inlawrev-21527	286	22	most	most	ADV
inlawrev-21527	286	23	probable	probable	ADJ
inlawrev-21527	286	24	result	result	NOUN
inlawrev-21527	286	25	.	.	PUNCT
inlawrev-21527	287	1	85	85	NUM
inlawrev-21527	287	2	c.	c.	PROPN
inlawrev-21527	287	3	securities	securities	PROPN
inlawrev-21527	287	4	and	and	CCONJ
inlawrev-21527	287	5	exchange	exchange	PROPN
inlawrev-21527	287	6	commission	commission	PROPN
inlawrev-21527	287	7	(	(	PUNCT
inlawrev-21527	287	8	“	"	PUNCT
inlawrev-21527	287	9	sec	sec	PROPN
inlawrev-21527	287	10	”	"	PUNCT
inlawrev-21527	287	11	)	)	PUNCT
inlawrev-21527	287	12	the	the	DET
inlawrev-21527	287	13	sarbanes	sarbanes	PROPN
inlawrev-21527	287	14	-	-	PUNCT
inlawrev-21527	287	15	oxley	oxley	ADJ
inlawrev-21527	287	16	act	act	NOUN
inlawrev-21527	287	17	of	of	ADP
inlawrev-21527	287	18	2002	2002	NUM
inlawrev-21527	287	19	(	(	PUNCT
inlawrev-21527	287	20	“	"	PUNCT
inlawrev-21527	287	21	sox	sox	X
inlawrev-21527	287	22	”	"	PUNCT
inlawrev-21527	287	23	)	)	PUNCT
inlawrev-21527	287	24	was	be	AUX
inlawrev-21527	287	25	promulgated	promulgate	VERB
inlawrev-21527	287	26	in	in	ADP
inlawrev-21527	287	27	response	response	NOUN
inlawrev-21527	287	28	to	to	ADP
inlawrev-21527	287	29	a	a	DET
inlawrev-21527	287	30	variety	variety	NOUN
inlawrev-21527	287	31	of	of	ADP
inlawrev-21527	287	32	corporate	corporate	ADJ
inlawrev-21527	287	33	governance	governance	NOUN
inlawrev-21527	287	34	scandals	scandal	NOUN
inlawrev-21527	287	35	,	,	PUNCT
inlawrev-21527	287	36	including	include	VERB
inlawrev-21527	287	37	those	those	PRON
inlawrev-21527	287	38	that	that	PRON
inlawrev-21527	287	39	occurred	occur	VERB
inlawrev-21527	287	40	at	at	ADP
inlawrev-21527	287	41	enron	enron	PROPN
inlawrev-21527	287	42	corp	corp	PROPN
inlawrev-21527	287	43	.	.	PROPN
inlawrev-21527	287	44	and	and	CCONJ
inlawrev-21527	287	45	w	w	PROPN
inlawrev-21527	287	46	orldcom	orldcom	PROPN
inlawrev-21527	287	47	inc	inc	PROPN
inlawrev-21527	287	48	.	.	PUNCT
inlawrev-21527	287	49	“	"	PUNCT
inlawrev-21527	287	50	‘	'	PUNCT
inlawrev-21527	287	51	[	[	X
inlawrev-21527	287	52	t]he	t]he	ADJ
inlawrev-21527	287	53	sarbanes	sarbane	NOUN
inlawrev-21527	287	54	-	-	PUNCT
inlawrev-21527	287	55	oxley	oxley	ADJ
inlawrev-21527	287	56	-	-	PUNCT
inlawrev-21527	287	57	created	create	VERB
inlawrev-21527	287	58	environment	environment	NOUN
inlawrev-21527	287	59	has86	has86	VERB
inlawrev-21527	287	60	upset	upset	VERB
inlawrev-21527	287	61	the	the	DET
inlawrev-21527	287	62	harmony	harmony	NOUN
inlawrev-21527	287	63	between	between	ADP
inlawrev-21527	287	64	required	require	VERB
inlawrev-21527	287	65	disclosure	disclosure	NOUN
inlawrev-21527	287	66	to	to	ADP
inlawrev-21527	287	67	auditors	auditor	NOUN
inlawrev-21527	287	68	and	and	CCONJ
inlawrev-21527	287	69	the	the	PRON
inlawrev-21527	287	70	.	.	PUNCT
inlawrev-21527	287	71	.	.	PUNCT
inlawrev-21527	287	72	.	.	PUNCT
inlawrev-21527	288	1	workproduct	workproduct	NOUN
inlawrev-21527	288	2	privilege	privilege	NOUN
inlawrev-21527	288	3	’	'	PUNCT
inlawrev-21527	288	4	and	and	CCONJ
inlawrev-21527	288	5	has	have	AUX
inlawrev-21527	288	6	threatened	threaten	VERB
inlawrev-21527	288	7	to	to	PART
inlawrev-21527	288	8	severely	severely	ADV
inlawrev-21527	288	9	affect	affect	VERB
inlawrev-21527	288	10	the	the	DET
inlawrev-21527	288	11	fragile	fragile	ADJ
inlawrev-21527	288	12	balance	balance	NOUN
inlawrev-21527	288	13	enjoyed	enjoy	VERB
inlawrev-21527	288	14	for	for	ADP
inlawrev-21527	288	15	nearly	nearly	ADV
inlawrev-21527	288	16	thirty	thirty	NUM
inlawrev-21527	288	17	years	year	NOUN
inlawrev-21527	288	18	between	between	ADP
inlawrev-21527	288	19	auditors	auditor	NOUN
inlawrev-21527	288	20	and	and	CCONJ
inlawrev-21527	288	21	attorneys	attorney	NOUN
inlawrev-21527	288	22	regarding	regard	VERB
inlawrev-21527	288	23	their	their	PRON
inlawrev-21527	288	24	responses	response	NOUN
inlawrev-21527	288	25	to	to	PART
inlawrev-21527	288	26	audit	audit	VERB
inlawrev-21527	288	27	inquiry	inquiry	NOUN
inlawrev-21527	288	28	letters	letter	NOUN
inlawrev-21527	288	29	.	.	PUNCT
inlawrev-21527	288	30	”	"	PUNCT
inlawrev-21527	289	1	sox	sox	PROPN
inlawrev-21527	289	2	established	establish	VERB
inlawrev-21527	289	3	the	the	DET
inlawrev-21527	289	4	public	public	ADJ
inlawrev-21527	289	5	company87	company87	NOUN
inlawrev-21527	289	6	accounting	accounting	NOUN
inlawrev-21527	289	7	oversight	oversight	NOUN
inlawrev-21527	289	8	board	board	NOUN
inlawrev-21527	289	9	(	(	PUNCT
inlawrev-21527	289	10	“	"	PUNCT
inlawrev-21527	289	11	pcaob	pcaob	NOUN
inlawrev-21527	289	12	”	"	PUNCT
inlawrev-21527	289	13	)	)	PUNCT
inlawrev-21527	289	14	,	,	PUNCT
inlawrev-21527	289	15	which	which	PRON
inlawrev-21527	289	16	is	be	AUX
inlawrev-21527	289	17	a	a	DET
inlawrev-21527	289	18	privately	privately	ADV
inlawrev-21527	289	19	run	run	VERB
inlawrev-21527	289	20	,	,	PUNCT
inlawrev-21527	289	21	non	non	ADJ
inlawrev-21527	289	22	-	-	ADJ
inlawrev-21527	289	23	profit	profit	ADJ
inlawrev-21527	289	24	corporation	corporation	NOUN
inlawrev-21527	289	25	whose	whose	DET
inlawrev-21527	289	26	mission	mission	NOUN
inlawrev-21527	289	27	is	be	AUX
inlawrev-21527	289	28	to	to	PART
inlawrev-21527	289	29	regulate	regulate	VERB
inlawrev-21527	289	30	and	and	CCONJ
inlawrev-21527	289	31	supervise	supervise	VERB
inlawrev-21527	289	32	public	public	ADJ
inlawrev-21527	289	33	company	company	NOUN
inlawrev-21527	289	34	auditors	auditor	NOUN
inlawrev-21527	289	35	and	and	CCONJ
inlawrev-21527	289	36	their	their	PRON
inlawrev-21527	289	37	conduct	conduct	NOUN
inlawrev-21527	289	38	.	.	PUNCT
inlawrev-21527	290	1	w	w	NOUN
inlawrev-21527	290	2	hile	hile	VERB
inlawrev-21527	290	3	the	the	DET
inlawrev-21527	290	4	pcaob	pcaob	NOUN
inlawrev-21527	290	5	performs	perform	VERB
inlawrev-21527	290	6	a	a	DET
inlawrev-21527	290	7	critical	critical	ADJ
inlawrev-21527	290	8	role	role	NOUN
inlawrev-21527	290	9	in	in	ADP
inlawrev-21527	290	10	helping	help	VERB
inlawrev-21527	290	11	regulate88	regulate88	VERB
inlawrev-21527	290	12	the	the	DET
inlawrev-21527	290	13	public	public	ADJ
inlawrev-21527	290	14	accounting	accounting	NOUN
inlawrev-21527	290	15	industry	industry	NOUN
inlawrev-21527	290	16	,	,	PUNCT
inlawrev-21527	290	17	the	the	DET
inlawrev-21527	290	18	pcaob	pcaob	NOUN
inlawrev-21527	290	19	’s	’s	PART
inlawrev-21527	290	20	stance	stance	NOUN
inlawrev-21527	290	21	on	on	ADP
inlawrev-21527	290	22	requiring	require	VERB
inlawrev-21527	290	23	detailed	detailed	ADJ
inlawrev-21527	290	24	documentation	documentation	NOUN
inlawrev-21527	290	25	in	in	ADP
inlawrev-21527	290	26	calculating	calculate	VERB
inlawrev-21527	290	27	and	and	CCONJ
inlawrev-21527	290	28	disclosing	disclose	VERB
inlawrev-21527	290	29	contingencies	contingency	NOUN
inlawrev-21527	290	30	threatens	threaten	VERB
inlawrev-21527	290	31	to	to	PART
inlawrev-21527	290	32	negatively	negatively	ADV
inlawrev-21527	290	33	affect	affect	VERB
inlawrev-21527	290	34	the	the	DET
inlawrev-21527	290	35	relationship	relationship	NOUN
inlawrev-21527	290	36	between	between	ADP
inlawrev-21527	290	37	cpas	cpa	NOUN
inlawrev-21527	290	38	and	and	CCONJ
inlawrev-21527	290	39	corporate	corporate	ADJ
inlawrev-21527	290	40	lawyers.89	lawyers.89	NOUN
inlawrev-21527	290	41	since	since	SCONJ
inlawrev-21527	290	42	congress	congress	PROPN
inlawrev-21527	290	43	’	'	PUNCT
inlawrev-21527	290	44	passage	passage	NOUN
inlawrev-21527	290	45	of	of	ADP
inlawrev-21527	290	46	sox	sox	PROPN
inlawrev-21527	290	47	,	,	PUNCT
inlawrev-21527	290	48	lawyers	lawyer	NOUN
inlawrev-21527	290	49	face	face	VERB
inlawrev-21527	290	50	a	a	DET
inlawrev-21527	290	51	m	m	NOUN
inlawrev-21527	290	52	ore	ore	NOUN
inlawrev-21527	290	53	uncertain	uncertain	ADJ
inlawrev-21527	290	54	landscape	landscape	NOUN
inlawrev-21527	290	55	when	when	SCONJ
inlawrev-21527	290	56	it	it	PRON
inlawrev-21527	290	57	comes	come	VERB
inlawrev-21527	290	58	to	to	ADP
inlawrev-21527	290	59	how	how	SCONJ
inlawrev-21527	290	60	they	they	PRON
inlawrev-21527	290	61	choose	choose	VERB
inlawrev-21527	290	62	to	to	PART
inlawrev-21527	290	63	balance	balance	VERB
inlawrev-21527	290	64	their	their	PRON
inlawrev-21527	290	65	responsibility	responsibility	NOUN
inlawrev-21527	290	66	to	to	PART
inlawrev-21527	290	67	accurately	accurately	ADV
inlawrev-21527	290	68	report	report	VERB
inlawrev-21527	290	69	client	client	NOUN
inlawrev-21527	290	70	information	information	NOUN
inlawrev-21527	290	71	to	to	ADP
inlawrev-21527	290	72	inquiring	inquire	VERB
inlawrev-21527	290	73	auditors	auditor	NOUN
inlawrev-21527	290	74	while	while	SCONJ
inlawrev-21527	290	75	remaining	remain	VERB
inlawrev-21527	290	76	loyal	loyal	ADJ
inlawrev-21527	290	77	to	to	ADP
inlawrev-21527	290	78	their	their	PRON
inlawrev-21527	290	79	84	84	NUM
inlawrev-21527	290	80	.	.	PUNCT
inlawrev-21527	291	1	steinberg	steinberg	PROPN
inlawrev-21527	291	2	,	,	PUNCT
inlawrev-21527	291	3	supra	supra	PROPN
inlawrev-21527	291	4	note	note	PROPN
inlawrev-21527	291	5	56	56	NUM
inlawrev-21527	291	6	,	,	PUNCT
inlawrev-21527	291	7	at	at	ADP
inlawrev-21527	291	8	23	23	NUM
inlawrev-21527	291	9	(	(	PUNCT
inlawrev-21527	291	10	quoting	quote	VERB
inlawrev-21527	291	11	aba	aba	PROPN
inlawrev-21527	291	12	statement	statement	NOUN
inlawrev-21527	291	13	of	of	ADP
inlawrev-21527	291	14	policy	policy	NOUN
inlawrev-21527	291	15	,	,	PUNCT
inlawrev-21527	291	16	supra	supra	PROPN
inlawrev-21527	291	17	note	note	PROPN
inlawrev-21527	291	18	37	37	NUM
inlawrev-21527	291	19	,	,	PUNCT
inlawrev-21527	291	20	at	at	ADP
inlawrev-21527	291	21	para	para	NOUN
inlawrev-21527	291	22	.	.	PROPN
inlawrev-21527	292	1	6	6	NUM
inlawrev-21527	292	2	n.3	n.3	NOUN
inlawrev-21527	292	3	)	)	PUNCT
inlawrev-21527	292	4	.	.	PUNCT
inlawrev-21527	293	1	85	85	NUM
inlawrev-21527	293	2	.	.	PUNCT
inlawrev-21527	294	1	i	i	PRON
inlawrev-21527	294	2	d.	d.	PROPN
inlawrev-21527	294	3	86	86	NUM
inlawrev-21527	294	4	.	.	PUNCT
inlawrev-21527	295	1	investigators	investigator	NOUN
inlawrev-21527	295	2	revealed	reveal	VERB
inlawrev-21527	295	3	in	in	ADP
inlawrev-21527	295	4	the	the	DET
inlawrev-21527	295	5	fall	fall	NOUN
inlawrev-21527	295	6	of	of	ADP
inlawrev-21527	295	7	2001	2001	NUM
inlawrev-21527	295	8	that	that	SCONJ
inlawrev-21527	295	9	enron	enron	PROPN
inlawrev-21527	295	10	had	have	AUX
inlawrev-21527	295	11	misrepresented	misrepresent	VERB
inlawrev-21527	295	12	its	its	PRON
inlawrev-21527	295	13	earnings	earning	NOUN
inlawrev-21527	295	14	and	and	CCONJ
inlawrev-21527	295	15	management	management	NOUN
inlawrev-21527	295	16	embezzled	embezzle	VERB
inlawrev-21527	295	17	money	money	NOUN
inlawrev-21527	295	18	from	from	ADP
inlawrev-21527	295	19	the	the	DET
inlawrev-21527	295	20	firm	firm	NOUN
inlawrev-21527	295	21	.	.	PUNCT
inlawrev-21527	296	1	rosemary	rosemary	ADJ
inlawrev-21527	296	2	peavler	peavler	NOUN
inlawrev-21527	296	3	,	,	PUNCT
inlawrev-21527	296	4	the	the	DET
inlawrev-21527	296	5	sarbanes	sarbanes	PROPN
inlawrev-21527	296	6	-	-	PUNCT
inlawrev-21527	296	7	oxley	oxley	ADJ
inlawrev-21527	296	8	act	act	NOUN
inlawrev-21527	296	9	and	and	CCONJ
inlawrev-21527	296	10	the	the	DET
inlawrev-21527	296	11	enron	enron	PROPN
inlawrev-21527	296	12	scandal	scandal	NOUN
inlawrev-21527	296	13	—	—	PUNCT
inlawrev-21527	296	14	why	why	SCONJ
inlawrev-21527	296	15	are	be	AUX
inlawrev-21527	296	16	they	they	PRON
inlawrev-21527	296	17	important	important	ADJ
inlawrev-21527	296	18	?	?	PUNCT
inlawrev-21527	296	19	,	,	PUNCT
inlawrev-21527	296	20	about	about	ADP
inlawrev-21527	296	21	money	money	NOUN
inlawrev-21527	296	22	(	(	PUNCT
inlawrev-21527	296	23	dec	dec	PROPN
inlawrev-21527	296	24	.	.	PROPN
inlawrev-21527	296	25	16	16	NUM
inlawrev-21527	296	26	,	,	PUNCT
inlawrev-21527	296	27	2014	2014	NUM
inlawrev-21527	296	28	)	)	PUNCT
inlawrev-21527	296	29	,	,	PUNCT
inlawrev-21527	296	30	http://bizfinance	http://bizfinance	NOUN
inlawrev-21527	296	31	.	.	PUNCT
inlawrev-21527	297	1	about.com/od/smallbusinessfinancefaqs/a/sarbanes-oxley-act-and-enron-scandal.htm	about.com/od/smallbusinessfinancefaqs/a/sarbanes-oxley-act-and-enron-scandal.htm	PROPN
inlawrev-21527	298	1	[	[	X
inlawrev-21527	298	2	http://perma.cc/3xda-8qgv	http://perma.cc/3xda-8qgv	X
inlawrev-21527	298	3	]	]	PUNCT
inlawrev-21527	298	4	.	.	PUNCT
inlawrev-21527	299	1	“	"	PUNCT
inlawrev-21527	299	2	eventually	eventually	ADV
inlawrev-21527	299	3	,	,	PUNCT
inlawrev-21527	299	4	the	the	DET
inlawrev-21527	299	5	company	company	NOUN
inlawrev-21527	299	6	went	go	VERB
inlawrev-21527	299	7	bankrupt	bankrupt	ADJ
inlawrev-21527	299	8	because	because	SCONJ
inlawrev-21527	299	9	of	of	ADP
inlawrev-21527	299	10	fraudulent	fraudulent	ADJ
inlawrev-21527	299	11	earnings	earning	NOUN
inlawrev-21527	299	12	reports	report	NOUN
inlawrev-21527	299	13	and	and	CCONJ
inlawrev-21527	299	14	embezzlement	embezzlement	NOUN
inlawrev-21527	299	15	.	.	PUNCT
inlawrev-21527	300	1	this	this	PRON
inlawrev-21527	300	2	was	be	AUX
inlawrev-21527	300	3	quite	quite	DET
inlawrev-21527	300	4	a	a	DET
inlawrev-21527	300	5	shock	shock	NOUN
inlawrev-21527	300	6	to	to	ADP
inlawrev-21527	300	7	the	the	DET
inlawrev-21527	300	8	american	american	ADJ
inlawrev-21527	300	9	financial	financial	ADJ
inlawrev-21527	300	10	system	system	NOUN
inlawrev-21527	300	11	as	as	SCONJ
inlawrev-21527	300	12	enron	enron	PROPN
inlawrev-21527	300	13	was	be	AUX
inlawrev-21527	300	14	seen	see	VERB
inlawrev-21527	300	15	as	as	ADP
inlawrev-21527	300	16	one	one	NUM
inlawrev-21527	300	17	of	of	ADP
inlawrev-21527	300	18	the	the	DET
inlawrev-21527	300	19	top	top	ADJ
inlawrev-21527	300	20	companies	company	NOUN
inlawrev-21527	300	21	in	in	ADP
inlawrev-21527	300	22	the	the	DET
inlawrev-21527	300	23	u.s	u.s	PROPN
inlawrev-21527	300	24	.	.	PROPN
inlawrev-21527	300	25	”	"	PUNCT
inlawrev-21527	301	1	i	i	PROPN
inlawrev-21527	301	2	d.	d.	PROPN
inlawrev-21527	301	3	worldcom	worldcom	PROPN
inlawrev-21527	301	4	perpetrated	perpetrate	VERB
inlawrev-21527	301	5	fraud	fraud	NOUN
inlawrev-21527	301	6	,	,	PUNCT
inlawrev-21527	301	7	making	make	VERB
inlawrev-21527	301	8	“	"	PUNCT
inlawrev-21527	301	9	$	$	SYM
inlawrev-21527	301	10	3.8	3.8	NUM
inlawrev-21527	301	11	billion	billion	NUM
inlawrev-21527	301	12	in	in	ADP
inlawrev-21527	301	13	questionable	questionable	ADJ
inlawrev-21527	301	14	accounting	accounting	NOUN
inlawrev-21527	301	15	entries	entry	NOUN
inlawrev-21527	301	16	that	that	PRON
inlawrev-21527	301	17	had	have	VERB
inlawrev-21527	301	18	the	the	DET
inlawrev-21527	301	19	effect	effect	NOUN
inlawrev-21527	301	20	of	of	ADP
inlawrev-21527	301	21	inflating	inflate	VERB
inlawrev-21527	301	22	worldcom	worldcom	PROPN
inlawrev-21527	301	23	’s	’s	PART
inlawrev-21527	301	24	earnings	earning	NOUN
inlawrev-21527	301	25	.	.	PUNCT
inlawrev-21527	301	26	”	"	PUNCT
inlawrev-21527	302	1	greg	greg	PROPN
inlawrev-21527	302	2	farrell	farrell	PROPN
inlawrev-21527	302	3	,	,	PUNCT
inlawrev-21527	302	4	worldcom	worldcom	PROPN
inlawrev-21527	302	5	’s	’s	PART
inlawrev-21527	302	6	whistle	whistle	NOUN
inlawrev-21527	302	7	-	-	PUNCT
inlawrev-21527	302	8	blower	blower	NOUN
inlawrev-21527	302	9	tells	tell	VERB
inlawrev-21527	302	10	her	her	PRON
inlawrev-21527	302	11	story	story	NOUN
inlawrev-21527	302	12	,	,	PUNCT
inlawrev-21527	302	13	abc	abc	PROPN
inlawrev-21527	302	14	news	news	PROPN
inlawrev-21527	302	15	(	(	PUNCT
inlawrev-21527	302	16	feb	feb	PROPN
inlawrev-21527	302	17	.	.	PROPN
inlawrev-21527	302	18	15	15	NUM
inlawrev-21527	302	19	,	,	PUNCT
inlawrev-21527	302	20	2008	2008	NUM
inlawrev-21527	302	21	)	)	PUNCT
inlawrev-21527	302	22	,	,	PUNCT
inlawrev-21527	302	23	http://abcnews.go.com/business/story?id=4295223&page=1	http://abcnews.go.com/business/story?id=4295223&page=1	PROPN
inlawrev-21527	302	24	[	[	X
inlawrev-21527	302	25	http://perma.cc/8e84-sudh	http://perma.cc/8e84-sudh	PROPN
inlawrev-21527	302	26	]	]	PUNCT
inlawrev-21527	302	27	.	.	PUNCT
inlawrev-21527	303	1	“	"	PUNCT
inlawrev-21527	303	2	the	the	DET
inlawrev-21527	303	3	company	company	NOUN
inlawrev-21527	303	4	filed	file	VERB
inlawrev-21527	303	5	for	for	ADP
inlawrev-21527	303	6	bankruptcy	bankruptcy	NOUN
inlawrev-21527	303	7	protection	protection	NOUN
inlawrev-21527	303	8	,	,	PUNCT
inlawrev-21527	303	9	wiping	wipe	VERB
inlawrev-21527	303	10	out	out	ADP
inlawrev-21527	303	11	its	its	PRON
inlawrev-21527	303	12	shareholders	shareholder	NOUN
inlawrev-21527	303	13	,	,	PUNCT
inlawrev-21527	303	14	and	and	CCONJ
inlawrev-21527	303	15	the	the	DET
inlawrev-21527	303	16	public	public	NOUN
inlawrev-21527	303	17	demanded	demand	VERB
inlawrev-21527	303	18	immediate	immediate	ADJ
inlawrev-21527	303	19	action	action	NOUN
inlawrev-21527	303	20	.	.	PUNCT
inlawrev-21527	304	1	congress	congress	PROPN
inlawrev-21527	304	2	complied	comply	VERB
inlawrev-21527	304	3	,	,	PUNCT
inlawrev-21527	304	4	passing	pass	VERB
inlawrev-21527	304	5	the	the	DET
inlawrev-21527	304	6	law	law	NOUN
inlawrev-21527	304	7	known	know	VERB
inlawrev-21527	304	8	as	as	ADP
inlawrev-21527	304	9	the	the	DET
inlawrev-21527	304	10	sarbanes	sarbanes	PROPN
inlawrev-21527	304	11	-	-	PUNCT
inlawrev-21527	304	12	oxley	oxley	PROPN
inlawrev-21527	304	13	act	act	NOUN
inlawrev-21527	304	14	.	.	PUNCT
inlawrev-21527	304	15	”	"	PUNCT
inlawrev-21527	305	1	i	i	PRON
inlawrev-21527	305	2	d.	d.	PROPN
inlawrev-21527	305	3	87	87	NUM
inlawrev-21527	305	4	.	.	PUNCT
inlawrev-21527	306	1	rigby	rigby	PROPN
inlawrev-21527	306	2	,	,	PUNCT
inlawrev-21527	306	3	supra	supra	PROPN
inlawrev-21527	306	4	note	note	PROPN
inlawrev-21527	306	5	17	17	NUM
inlawrev-21527	306	6	(	(	PUNCT
inlawrev-21527	306	7	quoting	quote	VERB
inlawrev-21527	306	8	peggy	peggy	PROPN
inlawrev-21527	306	9	a.	a.	PROPN
inlawrev-21527	306	10	heeg	heeg	PROPN
inlawrev-21527	306	11	,	,	PUNCT
inlawrev-21527	306	12	auditors	auditor	NOUN
inlawrev-21527	306	13	are	be	AUX
inlawrev-21527	306	14	increasingly	increasingly	ADV
inlawrev-21527	306	15	at	at	ADP
inlawrev-21527	306	16	odds	odd	NOUN
inlawrev-21527	306	17	with	with	ADP
inlawrev-21527	306	18	attorneys	attorney	NOUN
inlawrev-21527	306	19	,	,	PUNCT
inlawrev-21527	306	20	nat’l	nat’l	PROPN
inlawrev-21527	306	21	l.j	l.j	PROPN
inlawrev-21527	306	22	.	.	PROPN
inlawrev-21527	306	23	(	(	PUNCT
inlawrev-21527	306	24	2006	2006	NUM
inlawrev-21527	306	25	)	)	PUNCT
inlawrev-21527	306	26	)	)	PUNCT
inlawrev-21527	306	27	.	.	PUNCT
inlawrev-21527	307	1	88	88	NUM
inlawrev-21527	307	2	.	.	PUNCT
inlawrev-21527	308	1	i	i	PRON
inlawrev-21527	308	2	d.	d.	PROPN
inlawrev-21527	308	3	89	89	NUM
inlawrev-21527	308	4	.	.	PUNCT
inlawrev-21527	309	1	i	i	PRON
inlawrev-21527	309	2	d.	d.	PROPN
inlawrev-21527	309	3	980	980	NUM
inlawrev-21527	309	4	indiana	indiana	PROPN
inlawrev-21527	309	5	law	law	PROPN
inlawrev-21527	309	6	review	review	NOUN
inlawrev-21527	310	1	[	[	X
inlawrev-21527	310	2	vol	vol	NOUN
inlawrev-21527	310	3	.	.	PUNCT
inlawrev-21527	310	4	50:969	50:969	NUM
inlawrev-21527	310	5	publicly	publicly	ADV
inlawrev-21527	310	6	traded	trade	VERB
inlawrev-21527	310	7	clients	client	NOUN
inlawrev-21527	310	8	.	.	PUNCT
inlawrev-21527	311	1	specifically	specifically	ADV
inlawrev-21527	311	2	,	,	PUNCT
inlawrev-21527	311	3	attorneys	attorney	NOUN
inlawrev-21527	311	4	must	must	AUX
inlawrev-21527	311	5	navigate	navigate	VERB
inlawrev-21527	311	6	through	through	ADP
inlawrev-21527	311	7	§	§	PROPN
inlawrev-21527	311	8	§	§	PROPN
inlawrev-21527	311	9	303	303	NUM
inlawrev-21527	311	10	and90	and90	NOUN
inlawrev-21527	311	11	307	307	NUM
inlawrev-21527	311	12	of	of	ADP
inlawrev-21527	311	13	the	the	DET
inlawrev-21527	311	14	sarbanes	sarbanes	PROPN
inlawrev-21527	311	15	-	-	PUNCT
inlawrev-21527	311	16	oxley	oxley	ADJ
inlawrev-21527	311	17	act	act	NOUN
inlawrev-21527	311	18	of	of	ADP
inlawrev-21527	311	19	2002	2002	NUM
inlawrev-21527	311	20	,	,	PUNCT
inlawrev-21527	311	21	which	which	PRON
inlawrev-21527	311	22	increases	increase	VERB
inlawrev-21527	311	23	attorney	attorney	NOUN
inlawrev-21527	311	24	tensions	tension	NOUN
inlawrev-21527	311	25	when	when	SCONJ
inlawrev-21527	311	26	responding	respond	VERB
inlawrev-21527	311	27	to	to	AUX
inlawrev-21527	311	28	audit	audit	NOUN
inlawrev-21527	311	29	inquiry	inquiry	NOUN
inlawrev-21527	311	30	requests	request	NOUN
inlawrev-21527	311	31	.	.	PUNCT
inlawrev-21527	312	1	section	section	NOUN
inlawrev-21527	312	2	303	303	NUM
inlawrev-21527	312	3	directed	direct	VERB
inlawrev-21527	312	4	the	the	DET
inlawrev-21527	312	5	sec	sec	PROPN
inlawrev-21527	312	6	to	to	ADP
inlawrev-21527	312	7	adopt91	adopt91	NOUN
inlawrev-21527	312	8	rules	rule	NOUN
inlawrev-21527	312	9	to	to	ADP
inlawrev-21527	312	10	i	i	PRON
inlawrev-21527	312	11	m	m	PROPN
inlawrev-21527	312	12	plement	plement	NOUN
inlawrev-21527	312	13	§	§	PROPN
inlawrev-21527	312	14	303(a	303(a	PROPN
inlawrev-21527	312	15	)	)	PUNCT
inlawrev-21527	312	16	“	"	PUNCT
inlawrev-21527	312	17	to	to	PART
inlawrev-21527	312	18	ensure	ensure	VERB
inlawrev-21527	312	19	that	that	SCONJ
inlawrev-21527	312	20	management	management	NOUN
inlawrev-21527	312	21	makes	make	VERB
inlawrev-21527	312	22	open	open	ADJ
inlawrev-21527	312	23	and	and	CCONJ
inlawrev-21527	312	24	full	full	ADJ
inlawrev-21527	312	25	disclosures	disclosure	NOUN
inlawrev-21527	312	26	to	to	ADP
inlawrev-21527	312	27	,	,	PUNCT
inlawrev-21527	312	28	and	and	CCONJ
inlawrev-21527	312	29	has	have	VERB
inlawrev-21527	312	30	honest	honest	ADJ
inlawrev-21527	312	31	discussions	discussion	NOUN
inlawrev-21527	312	32	with	with	ADP
inlawrev-21527	312	33	,	,	PUNCT
inlawrev-21527	312	34	the	the	DET
inlawrev-21527	312	35	auditor	auditor	NOUN
inlawrev-21527	312	36	of	of	ADP
inlawrev-21527	312	37	the	the	DET
inlawrev-21527	312	38	issuer	issuer	NOUN
inlawrev-21527	312	39	’s	’s	PART
inlawrev-21527	312	40	financial	financial	ADJ
inlawrev-21527	312	41	statements	statement	NOUN
inlawrev-21527	312	42	.	.	PUNCT
inlawrev-21527	312	43	”	"	PUNCT
inlawrev-21527	313	1	in	in	ADP
inlawrev-21527	313	2	response	response	NOUN
inlawrev-21527	313	3	to	to	ADP
inlawrev-21527	313	4	the	the	DET
inlawrev-21527	313	5	directive	directive	NOUN
inlawrev-21527	313	6	,	,	PUNCT
inlawrev-21527	313	7	the	the	DET
inlawrev-21527	313	8	sec	sec	PROPN
inlawrev-21527	313	9	issued	issue	VERB
inlawrev-21527	313	10	rule	rule	NOUN
inlawrev-21527	313	11	13b2	13b2	NUM
inlawrev-21527	313	12	-	-	SYM
inlawrev-21527	313	13	92	92	NUM
inlawrev-21527	313	14	2(b)(1	2(b)(1	NUM
inlawrev-21527	313	15	)	)	PUNCT
inlawrev-21527	313	16	,	,	PUNCT
inlawrev-21527	313	17	which	which	PRON
inlawrev-21527	313	18	provides	provide	VERB
inlawrev-21527	313	19	:	:	PUNCT
inlawrev-21527	313	20	no	no	DET
inlawrev-21527	313	21	officer	officer	NOUN
inlawrev-21527	313	22	or	or	CCONJ
inlawrev-21527	313	23	director	director	NOUN
inlawrev-21527	313	24	of	of	ADP
inlawrev-21527	313	25	an	an	DET
inlawrev-21527	313	26	issuer	issuer	NOUN
inlawrev-21527	313	27	,	,	PUNCT
inlawrev-21527	313	28	or	or	CCONJ
inlawrev-21527	313	29	any	any	DET
inlawrev-21527	313	30	other	other	ADJ
inlawrev-21527	313	31	person	person	NOUN
inlawrev-21527	313	32	acting	act	VERB
inlawrev-21527	313	33	under	under	ADP
inlawrev-21527	313	34	the	the	DET
inlawrev-21527	313	35	direction	direction	NOUN
inlawrev-21527	313	36	thereof	thereof	ADV
inlawrev-21527	313	37	[	[	X
inlawrev-21527	313	38	i.e.	i.e.	X
inlawrev-21527	313	39	,	,	PUNCT
inlawrev-21527	313	40	the	the	DET
inlawrev-21527	313	41	attorney	attorney	NOUN
inlawrev-21527	313	42	]	]	PUNCT
inlawrev-21527	313	43	,	,	PUNCT
inlawrev-21527	313	44	shall	shall	AUX
inlawrev-21527	313	45	directly	directly	ADV
inlawrev-21527	313	46	or	or	CCONJ
inlawrev-21527	313	47	indirectly	indirectly	ADV
inlawrev-21527	313	48	take	take	VERB
inlawrev-21527	313	49	any	any	DET
inlawrev-21527	313	50	action	action	NOUN
inlawrev-21527	313	51	to	to	PART
inlawrev-21527	313	52	coerce	coerce	VERB
inlawrev-21527	313	53	,	,	PUNCT
inlawrev-21527	313	54	manipulate	manipulate	VERB
inlawrev-21527	313	55	,	,	PUNCT
inlawrev-21527	313	56	mislead	mislead	VERB
inlawrev-21527	313	57	,	,	PUNCT
inlawrev-21527	313	58	or	or	CCONJ
inlawrev-21527	313	59	fraudulently	fraudulently	ADV
inlawrev-21527	313	60	influence	influence	VERB
inlawrev-21527	313	61	any	any	DET
inlawrev-21527	313	62	independent	independent	ADJ
inlawrev-21527	313	63	public	public	ADJ
inlawrev-21527	313	64	or	or	CCONJ
inlawrev-21527	313	65	certified	certified	ADJ
inlawrev-21527	313	66	public	public	ADJ
inlawrev-21527	313	67	accountant	accountant	NOUN
inlawrev-21527	313	68	engaged	engage	VERB
inlawrev-21527	313	69	in	in	ADP
inlawrev-21527	313	70	the	the	DET
inlawrev-21527	313	71	performance	performance	NOUN
inlawrev-21527	313	72	of	of	ADP
inlawrev-21527	313	73	an	an	DET
inlawrev-21527	313	74	audit	audit	NOUN
inlawrev-21527	313	75	or	or	CCONJ
inlawrev-21527	313	76	review	review	NOUN
inlawrev-21527	313	77	of	of	ADP
inlawrev-21527	313	78	the	the	DET
inlawrev-21527	313	79	financial	financial	ADJ
inlawrev-21527	313	80	statements	statement	NOUN
inlawrev-21527	313	81	of	of	ADP
inlawrev-21527	313	82	that	that	DET
inlawrev-21527	313	83	issuer	issuer	NOUN
inlawrev-21527	313	84	that	that	PRON
inlawrev-21527	313	85	are	be	AUX
inlawrev-21527	313	86	required	require	VERB
inlawrev-21527	313	87	to	to	PART
inlawrev-21527	313	88	be	be	AUX
inlawrev-21527	313	89	filed	file	VERB
inlawrev-21527	313	90	with	with	ADP
inlawrev-21527	313	91	the	the	DET
inlawrev-21527	313	92	commission	commission	NOUN
inlawrev-21527	313	93	pursuant	pursuant	ADJ
inlawrev-21527	313	94	to	to	ADP
inlawrev-21527	313	95	this	this	DET
inlawrev-21527	313	96	subpart	subpart	NOUN
inlawrev-21527	313	97	or	or	CCONJ
inlawrev-21527	313	98	otherwise	otherwise	ADV
inlawrev-21527	313	99	if	if	SCONJ
inlawrev-21527	313	100	that	that	DET
inlawrev-21527	313	101	person	person	NOUN
inlawrev-21527	313	102	knew	know	VERB
inlawrev-21527	313	103	or	or	CCONJ
inlawrev-21527	313	104	should	should	AUX
inlawrev-21527	313	105	have	have	AUX
inlawrev-21527	313	106	known	know	VERB
inlawrev-21527	313	107	that	that	SCONJ
inlawrev-21527	313	108	such	such	ADJ
inlawrev-21527	313	109	action	action	NOUN
inlawrev-21527	313	110	,	,	PUNCT
inlawrev-21527	313	111	if	if	SCONJ
inlawrev-21527	313	112	successful	successful	ADJ
inlawrev-21527	313	113	,	,	PUNCT
inlawrev-21527	313	114	could	could	AUX
inlawrev-21527	313	115	result	result	VERB
inlawrev-21527	313	116	in	in	ADP
inlawrev-21527	313	117	rendering	render	VERB
inlawrev-21527	313	118	the	the	DET
inlawrev-21527	313	119	issuer	issuer	NOUN
inlawrev-21527	313	120	’s	’s	PART
inlawrev-21527	313	121	financial	financial	ADJ
inlawrev-21527	313	122	statements	statement	NOUN
inlawrev-21527	313	123	materially	materially	ADV
inlawrev-21527	313	124	misleading.93	misleading.93	NOUN
inlawrev-21527	313	125	in	in	ADP
inlawrev-21527	313	126	its	its	PRON
inlawrev-21527	313	127	comments	comment	NOUN
inlawrev-21527	313	128	upon	upon	SCONJ
inlawrev-21527	313	129	releasing	release	VERB
inlawrev-21527	313	130	this	this	DET
inlawrev-21527	313	131	rule	rule	NOUN
inlawrev-21527	313	132	,	,	PUNCT
inlawrev-21527	313	133	the	the	DET
inlawrev-21527	313	134	sec	sec	PROPN
inlawrev-21527	313	135	specifically	specifically	ADV
inlawrev-21527	313	136	mentioned	mention	VERB
inlawrev-21527	313	137	that	that	SCONJ
inlawrev-21527	313	138	“	"	PUNCT
inlawrev-21527	313	139	[	[	X
inlawrev-21527	313	140	p]roviding	p]rovide	VERB
inlawrev-21527	313	141	an	an	DET
inlawrev-21527	313	142	auditor	auditor	NOUN
inlawrev-21527	313	143	with	with	ADP
inlawrev-21527	313	144	inaccurate	inaccurate	ADJ
inlawrev-21527	313	145	or	or	CCONJ
inlawrev-21527	313	146	misleading	mislead	VERB
inlawrev-21527	313	147	legal	legal	ADJ
inlawrev-21527	313	148	analysis	analysis	NOUN
inlawrev-21527	313	149	”	"	PUNCT
inlawrev-21527	313	150	is	be	AUX
inlawrev-21527	313	151	an	an	DET
inlawrev-21527	313	152	example	example	NOUN
inlawrev-21527	313	153	of	of	ADP
inlawrev-21527	313	154	“	"	PUNCT
inlawrev-21527	313	155	actions	action	NOUN
inlawrev-21527	313	156	that	that	PRON
inlawrev-21527	313	157	improperly	improperly	ADV
inlawrev-21527	313	158	influence	influence	VERB
inlawrev-21527	313	159	an	an	DET
inlawrev-21527	313	160	auditor	auditor	NOUN
inlawrev-21527	313	161	”	"	PUNCT
inlawrev-21527	313	162	and	and	CCONJ
inlawrev-21527	313	163	could	could	AUX
inlawrev-21527	313	164	result	result	VERB
inlawrev-21527	313	165	in	in	ADP
inlawrev-21527	313	166	an	an	DET
inlawrev-21527	313	167	auditor	auditor	NOUN
inlawrev-21527	313	168	rendering	render	VERB
inlawrev-21527	313	169	materially	materially	ADV
inlawrev-21527	313	170	misleading	mislead	VERB
inlawrev-21527	313	171	financial	financial	ADJ
inlawrev-21527	313	172	statements.94	statements.94	PROPN
inlawrev-21527	313	173	sox	sox	PROPN
inlawrev-21527	313	174	§	§	PROPN
inlawrev-21527	313	175	307	307	NUM
inlawrev-21527	313	176	discusses	discuss	VERB
inlawrev-21527	313	177	standards	standard	NOUN
inlawrev-21527	313	178	of	of	ADP
inlawrev-21527	313	179	professional	professional	ADJ
inlawrev-21527	313	180	conduct	conduct	NOUN
inlawrev-21527	313	181	,	,	PUNCT
inlawrev-21527	313	182	mandating	mandate	VERB
inlawrev-21527	313	183	the	the	DET
inlawrev-21527	313	184	sec	sec	PROPN
inlawrev-21527	313	185	to	to	PART
inlawrev-21527	313	186	adopt	adopt	VERB
inlawrev-21527	313	187	rules	rule	NOUN
inlawrev-21527	313	188	of	of	ADP
inlawrev-21527	313	189	professional	professional	ADJ
inlawrev-21527	313	190	responsibility	responsibility	NOUN
inlawrev-21527	313	191	for	for	ADP
inlawrev-21527	313	192	attorneys	attorney	NOUN
inlawrev-21527	313	193	representing	represent	VERB
inlawrev-21527	313	194	public	public	ADJ
inlawrev-21527	313	195	companies	company	NOUN
inlawrev-21527	313	196	before	before	ADP
inlawrev-21527	313	197	the	the	DET
inlawrev-21527	313	198	sec	sec	PROPN
inlawrev-21527	313	199	.	.	PUNCT
inlawrev-21527	314	1	these	these	DET
inlawrev-21527	314	2	rules	rule	NOUN
inlawrev-21527	314	3	address	address	VERB
inlawrev-21527	314	4	attorney	attorney	NOUN
inlawrev-21527	314	5	reporting	reporting	NOUN
inlawrev-21527	314	6	requirements95	requirements95	NOUN
inlawrev-21527	314	7	when	when	SCONJ
inlawrev-21527	314	8	lawyers	lawyer	NOUN
inlawrev-21527	314	9	are	be	AUX
inlawrev-21527	314	10	aware	aware	ADJ
inlawrev-21527	314	11	of	of	ADP
inlawrev-21527	314	12	misconduct	misconduct	NOUN
inlawrev-21527	314	13	committed	commit	VERB
inlawrev-21527	314	14	by	by	ADP
inlawrev-21527	314	15	a	a	DET
inlawrev-21527	314	16	publicly	publicly	ADV
inlawrev-21527	314	17	traded	trade	VERB
inlawrev-21527	314	18	client	client	NOUN
inlawrev-21527	314	19	’s	’s	PART
inlawrev-21527	314	20	officers	officer	NOUN
inlawrev-21527	314	21	,	,	PUNCT
inlawrev-21527	314	22	directors	director	NOUN
inlawrev-21527	314	23	,	,	PUNCT
inlawrev-21527	314	24	or	or	CCONJ
inlawrev-21527	314	25	employees	employee	NOUN
inlawrev-21527	314	26	.	.	PUNCT
inlawrev-21527	315	1	the	the	DET
inlawrev-21527	315	2	rules	rule	NOUN
inlawrev-21527	315	3	contained	contain	VERB
inlawrev-21527	315	4	in	in	ADP
inlawrev-21527	315	5	part	part	NOUN
inlawrev-21527	315	6	205	205	NUM
inlawrev-21527	315	7	of	of	ADP
inlawrev-21527	315	8	the	the	DET
inlawrev-21527	315	9	code96	code96	NOUN
inlawrev-21527	315	10	of	of	ADP
inlawrev-21527	315	11	federal	federal	ADJ
inlawrev-21527	315	12	regulations	regulation	NOUN
inlawrev-21527	315	13	require	require	VERB
inlawrev-21527	315	14	that	that	SCONJ
inlawrev-21527	315	15	an	an	DET
inlawrev-21527	315	16	attorney	attorney	NOUN
inlawrev-21527	315	17	report	report	NOUN
inlawrev-21527	315	18	up	up	ADP
inlawrev-21527	315	19	the	the	DET
inlawrev-21527	315	20	chain	chain	NOUN
inlawrev-21527	315	21	of	of	ADP
inlawrev-21527	315	22	command	command	NOUN
inlawrev-21527	315	23	within	within	ADP
inlawrev-21527	315	24	the	the	DET
inlawrev-21527	315	25	company	company	NOUN
inlawrev-21527	315	26	when	when	SCONJ
inlawrev-21527	315	27	an	an	DET
inlawrev-21527	315	28	attorney	attorney	NOUN
inlawrev-21527	315	29	has	have	VERB
inlawrev-21527	315	30	“	"	PUNCT
inlawrev-21527	315	31	evidence	evidence	NOUN
inlawrev-21527	315	32	of	of	ADP
inlawrev-21527	315	33	a	a	DET
inlawrev-21527	315	34	material	material	NOUN
inlawrev-21527	315	35	violation	violation	NOUN
inlawrev-21527	315	36	”	"	PUNCT
inlawrev-21527	315	37	of	of	ADP
inlawrev-21527	315	38	securities	security	NOUN
inlawrev-21527	315	39	laws	law	NOUN
inlawrev-21527	315	40	or	or	CCONJ
inlawrev-21527	315	41	breach	breach	NOUN
inlawrev-21527	315	42	of	of	ADP
inlawrev-21527	315	43	fiduciary	fiduciary	ADJ
inlawrev-21527	315	44	duty	duty	NOUN
inlawrev-21527	315	45	or	or	CCONJ
inlawrev-21527	315	46	similar	similar	ADJ
inlawrev-21527	315	47	violations	violation	NOUN
inlawrev-21527	315	48	by	by	ADP
inlawrev-21527	315	49	the	the	DET
inlawrev-21527	315	50	public	public	ADJ
inlawrev-21527	315	51	company	company	NOUN
inlawrev-21527	315	52	.	.	PUNCT
inlawrev-21527	316	1	sox	sox	PROPN
inlawrev-21527	316	2	§	§	PROPN
inlawrev-21527	316	3	307	307	NUM
inlawrev-21527	316	4	does	do	AUX
inlawrev-21527	316	5	not	not	PART
inlawrev-21527	316	6	specifically	specifically	ADV
inlawrev-21527	316	7	discuss	discuss	VERB
inlawrev-21527	316	8	an	an	DET
inlawrev-21527	316	9	attorney	attorney	NOUN
inlawrev-21527	316	10	’s	’s	PART
inlawrev-21527	316	11	duty	duty	NOUN
inlawrev-21527	316	12	to	to	PART
inlawrev-21527	316	13	disclose97	disclose97	VERB
inlawrev-21527	316	14	loss	loss	NOUN
inlawrev-21527	316	15	contingencies	contingency	NOUN
inlawrev-21527	316	16	and	and	CCONJ
inlawrev-21527	316	17	how	how	SCONJ
inlawrev-21527	316	18	§	§	PROPN
inlawrev-21527	316	19	307	307	NUM
inlawrev-21527	316	20	might	might	AUX
inlawrev-21527	316	21	affect	affect	VERB
inlawrev-21527	316	22	the	the	DET
inlawrev-21527	316	23	work	work	NOUN
inlawrev-21527	316	24	-	-	PUNCT
inlawrev-21527	316	25	product	product	NOUN
inlawrev-21527	316	26	doctrine	doctrine	NOUN
inlawrev-21527	316	27	;	;	PUNCT
inlawrev-21527	316	28	however	however	ADV
inlawrev-21527	316	29	,	,	PUNCT
inlawrev-21527	316	30	“	"	PUNCT
inlawrev-21527	316	31	it	it	PRON
inlawrev-21527	316	32	does	do	AUX
inlawrev-21527	316	33	evidence	evidence	VERB
inlawrev-21527	316	34	a	a	DET
inlawrev-21527	316	35	position	position	NOUN
inlawrev-21527	316	36	regarding	regard	VERB
inlawrev-21527	316	37	confidentiality	confidentiality	NOUN
inlawrev-21527	316	38	and	and	CCONJ
inlawrev-21527	316	39	privileges	privilege	NOUN
inlawrev-21527	316	40	that	that	PRON
inlawrev-21527	316	41	is	be	AUX
inlawrev-21527	316	42	different	different	ADJ
inlawrev-21527	316	43	than	than	SCONJ
inlawrev-21527	316	44	that	that	PRON
inlawrev-21527	316	45	em	em	PRON
inlawrev-21527	316	46	braced	brace	VERB
inlawrev-21527	316	47	and	and	CCONJ
inlawrev-21527	316	48	respected	respect	VERB
inlawrev-21527	316	49	when	when	SCONJ
inlawrev-21527	316	50	the	the	DET
inlawrev-21527	316	51	[	[	X
inlawrev-21527	316	52	aba	aba	PROPN
inlawrev-21527	316	53	statement	statement	NOUN
inlawrev-21527	316	54	]	]	PUNCT
inlawrev-21527	316	55	was	be	AUX
inlawrev-21527	316	56	90	90	NUM
inlawrev-21527	316	57	.	.	PUNCT
inlawrev-21527	317	1	i	i	PRON
inlawrev-21527	317	2	d.	d.	PROPN
inlawrev-21527	317	3	91	91	NUM
inlawrev-21527	317	4	.	.	PUNCT
inlawrev-21527	318	1	steinberg	steinberg	PROPN
inlawrev-21527	318	2	,	,	PUNCT
inlawrev-21527	318	3	supra	supra	PROPN
inlawrev-21527	318	4	note	note	PROPN
inlawrev-21527	318	5	56	56	NUM
inlawrev-21527	318	6	,	,	PUNCT
inlawrev-21527	318	7	at	at	ADP
inlawrev-21527	318	8	23	23	NUM
inlawrev-21527	318	9	.	.	PUNCT
inlawrev-21527	319	1	92	92	NUM
inlawrev-21527	319	2	.	.	PUNCT
inlawrev-21527	319	3	improper	improper	ADJ
inlawrev-21527	319	4	influence	influence	NOUN
inlawrev-21527	319	5	on	on	ADP
inlawrev-21527	319	6	conduct	conduct	NOUN
inlawrev-21527	319	7	of	of	ADP
inlawrev-21527	319	8	audits	audits	NOUN
inlawrev-21527	319	9	,	,	PUNCT
inlawrev-21527	319	10	exchange	exchange	NOUN
inlawrev-21527	319	11	act	act	NOUN
inlawrev-21527	319	12	release	release	VERB
inlawrev-21527	319	13	no	no	NOUN
inlawrev-21527	319	14	.	.	NOUN
inlawrev-21527	319	15	34	34	NUM
inlawrev-21527	319	16	-	-	SYM
inlawrev-21527	319	17	47890	47890	NUM
inlawrev-21527	319	18	,	,	PUNCT
inlawrev-21527	319	19	2003	2003	NUM
inlawrev-21527	319	20	wl	wl	SYM
inlawrev-21527	319	21	21148349	21148349	NUM
inlawrev-21527	319	22	(	(	PUNCT
inlawrev-21527	319	23	may	may	PROPN
inlawrev-21527	319	24	20	20	NUM
inlawrev-21527	319	25	,	,	PUNCT
inlawrev-21527	319	26	2003	2003	NUM
inlawrev-21527	319	27	)	)	PUNCT
inlawrev-21527	319	28	.	.	PUNCT
inlawrev-21527	320	1	93	93	NUM
inlawrev-21527	320	2	.	.	PUNCT
inlawrev-21527	321	1	securities	security	NOUN
inlawrev-21527	321	2	exchange	exchange	PROPN
inlawrev-21527	321	3	act	act	NOUN
inlawrev-21527	321	4	of	of	ADP
inlawrev-21527	321	5	1934	1934	NUM
inlawrev-21527	321	6	,	,	PUNCT
inlawrev-21527	321	7	17	17	NUM
inlawrev-21527	321	8	c.f.r	c.f.r	NOUN
inlawrev-21527	321	9	.	.	PUNCT
inlawrev-21527	322	1	§	§	PROPN
inlawrev-21527	322	2	240.13b2	240.13b2	NUM
inlawrev-21527	322	3	-	-	PUNCT
inlawrev-21527	322	4	2(b)(1	2(b)(1	NUM
inlawrev-21527	322	5	)	)	PUNCT
inlawrev-21527	322	6	(	(	PUNCT
inlawrev-21527	322	7	2016	2016	NUM
inlawrev-21527	322	8	)	)	PUNCT
inlawrev-21527	322	9	(	(	PUNCT
inlawrev-21527	322	10	emphasis	emphasis	NOUN
inlawrev-21527	322	11	added	add	VERB
inlawrev-21527	322	12	)	)	PUNCT
inlawrev-21527	322	13	.	.	PUNCT
inlawrev-21527	323	1	94	94	NUM
inlawrev-21527	323	2	.	.	PUNCT
inlawrev-21527	324	1	improper	improper	ADJ
inlawrev-21527	324	2	influence	influence	NOUN
inlawrev-21527	324	3	on	on	ADP
inlawrev-21527	324	4	conduct	conduct	NOUN
inlawrev-21527	324	5	of	of	ADP
inlawrev-21527	324	6	audits	audits	NOUN
inlawrev-21527	324	7	,	,	PUNCT
inlawrev-21527	324	8	exchange	exchange	NOUN
inlawrev-21527	324	9	act	act	NOUN
inlawrev-21527	324	10	release	release	VERB
inlawrev-21527	324	11	no	no	NOUN
inlawrev-21527	324	12	.	.	NOUN
inlawrev-21527	324	13	34	34	NUM
inlawrev-21527	324	14	-	-	SYM
inlawrev-21527	324	15	46685	46685	NUM
inlawrev-21527	324	16	,	,	PUNCT
inlawrev-21527	324	17	2002	2002	NUM
inlawrev-21527	324	18	wl	wl	SYM
inlawrev-21527	324	19	31356568	31356568	NUM
inlawrev-21527	324	20	(	(	PUNCT
inlawrev-21527	324	21	oct	oct	PROPN
inlawrev-21527	324	22	.	.	PROPN
inlawrev-21527	324	23	18	18	NUM
inlawrev-21527	324	24	,	,	PUNCT
inlawrev-21527	324	25	2002	2002	NUM
inlawrev-21527	324	26	)	)	PUNCT
inlawrev-21527	324	27	.	.	PUNCT
inlawrev-21527	325	1	95	95	NUM
inlawrev-21527	325	2	.	.	PUNCT
inlawrev-21527	326	1	see	see	VERB
inlawrev-21527	326	2	17	17	NUM
inlawrev-21527	326	3	c.f.r	c.f.r	NOUN
inlawrev-21527	326	4	.	.	PUNCT
inlawrev-21527	327	1	§	§	PROPN
inlawrev-21527	327	2	205	205	NUM
inlawrev-21527	327	3	.	.	PUNCT
inlawrev-21527	327	4	96	96	NUM
inlawrev-21527	327	5	.	.	PUNCT
inlawrev-21527	328	1	rigby	rigby	PROPN
inlawrev-21527	328	2	,	,	PUNCT
inlawrev-21527	328	3	supra	supra	PROPN
inlawrev-21527	328	4	note	note	PROPN
inlawrev-21527	328	5	17	17	NUM
inlawrev-21527	328	6	.	.	PUNCT
inlawrev-21527	329	1	97	97	NUM
inlawrev-21527	329	2	.	.	PUNCT
inlawrev-21527	330	1	implementation	implementation	NOUN
inlawrev-21527	330	2	of	of	ADP
inlawrev-21527	330	3	standards	standard	NOUN
inlawrev-21527	330	4	of	of	ADP
inlawrev-21527	330	5	professional	professional	ADJ
inlawrev-21527	330	6	conduct	conduct	NOUN
inlawrev-21527	330	7	for	for	ADP
inlawrev-21527	330	8	attorneys	attorney	NOUN
inlawrev-21527	330	9	,	,	PUNCT
inlawrev-21527	330	10	exchange	exchange	NOUN
inlawrev-21527	330	11	act	act	PROPN
inlawrev-21527	330	12	release	release	PROPN
inlawrev-21527	330	13	nos	nos	NOUN
inlawrev-21527	330	14	.	.	PROPN
inlawrev-21527	330	15	33	33	NUM
inlawrev-21527	330	16	-	-	SYM
inlawrev-21527	330	17	8185	8185	NUM
inlawrev-21527	330	18	;	;	PUNCT
inlawrev-21527	330	19	34	34	NUM
inlawrev-21527	330	20	-	-	SYM
inlawrev-21527	330	21	47276	47276	NUM
inlawrev-21527	330	22	,	,	PUNCT
inlawrev-21527	330	23	2003	2003	NUM
inlawrev-21527	330	24	wl	wl	X
inlawrev-21527	330	25	193527	193527	NUM
inlawrev-21527	330	26	(	(	PUNCT
inlawrev-21527	330	27	jan	jan	PROPN
inlawrev-21527	330	28	.	.	PROPN
inlawrev-21527	330	29	29	29	NUM
inlawrev-21527	330	30	,	,	PUNCT
inlawrev-21527	330	31	2003	2003	NUM
inlawrev-21527	330	32	)	)	PUNCT
inlawrev-21527	330	33	.	.	PUNCT
inlawrev-21527	331	1	2017	2017	NUM
inlawrev-21527	331	2	]	]	PUNCT
inlawrev-21527	331	3	toeing	toe	VERB
inlawrev-21527	331	4	the	the	DET
inlawrev-21527	331	5	line	line	NOUN
inlawrev-21527	331	6	981	981	NUM
inlawrev-21527	331	7	[	[	X
inlawrev-21527	331	8	published	publish	VERB
inlawrev-21527	331	9	]	]	PUNCT
inlawrev-21527	331	10	.	.	PUNCT
inlawrev-21527	331	11	”	"	PUNCT
inlawrev-21527	332	1	98	98	NUM
inlawrev-21527	332	2	further	far	ADV
inlawrev-21527	332	3	,	,	PUNCT
inlawrev-21527	332	4	in	in	ADP
inlawrev-21527	332	5	m	m	PROPN
inlawrev-21527	332	6	ay	ay	NOUN
inlawrev-21527	332	7	2004	2004	NUM
inlawrev-21527	332	8	,	,	PUNCT
inlawrev-21527	332	9	the	the	DET
inlawrev-21527	332	10	deputy	deputy	ADJ
inlawrev-21527	332	11	chief	chief	ADJ
inlawrev-21527	332	12	accountant	accountant	NOUN
inlawrev-21527	332	13	of	of	ADP
inlawrev-21527	332	14	the	the	DET
inlawrev-21527	332	15	sec	sec	PROPN
inlawrev-21527	332	16	gave	give	VERB
inlawrev-21527	332	17	a	a	DET
inlawrev-21527	332	18	speech	speech	NOUN
inlawrev-21527	332	19	reflecting	reflect	VERB
inlawrev-21527	332	20	the	the	DET
inlawrev-21527	332	21	sec	sec	PROPN
inlawrev-21527	332	22	’s	’s	PART
inlawrev-21527	332	23	stance	stance	NOUN
inlawrev-21527	332	24	on	on	ADP
inlawrev-21527	332	25	disclosure	disclosure	NOUN
inlawrev-21527	332	26	of	of	ADP
inlawrev-21527	332	27	loss	loss	NOUN
inlawrev-21527	332	28	contingencies	contingency	NOUN
inlawrev-21527	332	29	.	.	PUNCT
inlawrev-21527	333	1	the	the	DET
inlawrev-21527	333	2	part99	part99	NOUN
inlawrev-21527	333	3	specifically	specifically	ADV
inlawrev-21527	333	4	dealing	deal	VERB
inlawrev-21527	333	5	with	with	ADP
inlawrev-21527	333	6	pending	pende	VERB
inlawrev-21527	333	7	litigation	litigation	NOUN
inlawrev-21527	333	8	stated	state	VERB
inlawrev-21527	333	9	:	:	PUNCT
inlawrev-21527	333	10	vague	vague	ADJ
inlawrev-21527	333	11	or	or	CCONJ
inlawrev-21527	333	12	overly	overly	ADV
inlawrev-21527	333	13	broad	broad	ADJ
inlawrev-21527	333	14	disclosures	disclosure	NOUN
inlawrev-21527	333	15	that	that	PRON
inlawrev-21527	333	16	speak	speak	VERB
inlawrev-21527	333	17	merely	merely	ADV
inlawrev-21527	333	18	to	to	ADP
inlawrev-21527	333	19	litigation	litigation	NOUN
inlawrev-21527	333	20	,	,	PUNCT
inlawrev-21527	333	21	tax	tax	NOUN
inlawrev-21527	333	22	,	,	PUNCT
inlawrev-21527	333	23	or	or	CCONJ
inlawrev-21527	333	24	other	other	ADJ
inlawrev-21527	333	25	risks	risk	NOUN
inlawrev-21527	333	26	in	in	ADP
inlawrev-21527	333	27	general	general	ADJ
inlawrev-21527	333	28	,	,	PUNCT
inlawrev-21527	333	29	without	without	ADP
inlawrev-21527	333	30	providing	provide	VERB
inlawrev-21527	333	31	any	any	DET
inlawrev-21527	333	32	information	information	NOUN
inlawrev-21527	333	33	about	about	ADP
inlawrev-21527	333	34	the	the	DET
inlawrev-21527	333	35	specific	specific	ADJ
inlawrev-21527	333	36	loss	loss	NOUN
inlawrev-21527	333	37	contingencies	contingency	NOUN
inlawrev-21527	333	38	being	be	AUX
inlawrev-21527	333	39	evaluated	evaluate	VERB
inlawrev-21527	333	40	are	be	AUX
inlawrev-21527	333	41	not	not	PART
inlawrev-21527	333	42	sufficient	sufficient	ADJ
inlawrev-21527	333	43	.	.	PUNCT
inlawrev-21527	334	1	registrants	registrant	NOUN
inlawrev-21527	334	2	and	and	CCONJ
inlawrev-21527	334	3	their	their	PRON
inlawrev-21527	334	4	auditors	auditor	NOUN
inlawrev-21527	334	5	and	and	CCONJ
inlawrev-21527	334	6	attorneys	attorney	NOUN
inlawrev-21527	334	7	should	should	AUX
inlawrev-21527	334	8	be	be	AUX
inlawrev-21527	334	9	critically	critically	ADV
inlawrev-21527	334	10	assessing	assess	VERB
inlawrev-21527	334	11	the	the	DET
inlawrev-21527	334	12	claims	claim	NOUN
inlawrev-21527	334	13	against	against	ADP
inlawrev-21527	334	14	the	the	DET
inlawrev-21527	334	15	company	company	NOUN
inlawrev-21527	334	16	,	,	PUNCT
inlawrev-21527	334	17	and	and	CCONJ
inlawrev-21527	334	18	registrants	registrant	NOUN
inlawrev-21527	334	19	should	should	AUX
inlawrev-21527	334	20	provide	provide	VERB
inlawrev-21527	334	21	disclosures	disclosure	NOUN
inlawrev-21527	334	22	that	that	PRON
inlawrev-21527	334	23	discuss	discuss	VERB
inlawrev-21527	334	24	the	the	DET
inlawrev-21527	334	25	nature	nature	NOUN
inlawrev-21527	334	26	of	of	ADP
inlawrev-21527	334	27	the	the	DET
inlawrev-21527	334	28	claim	claim	NOUN
inlawrev-21527	334	29	,	,	PUNCT
inlawrev-21527	334	30	and	and	CCONJ
inlawrev-21527	334	31	the	the	DET
inlawrev-21527	334	32	possible	possible	ADJ
inlawrev-21527	334	33	range	range	NOUN
inlawrev-21527	334	34	of	of	ADP
inlawrev-21527	334	35	losses	loss	NOUN
inlawrev-21527	334	36	for	for	ADP
inlawrev-21527	334	37	any	any	DET
inlawrev-21527	334	38	claim	claim	NOUN
inlawrev-21527	334	39	where	where	SCONJ
inlawrev-21527	334	40	the	the	DET
inlawrev-21527	334	41	maximum	maximum	ADJ
inlawrev-21527	334	42	reasonably	reasonably	ADV
inlawrev-21527	334	43	possible	possible	ADJ
inlawrev-21527	334	44	loss	loss	NOUN
inlawrev-21527	334	45	is	be	AUX
inlawrev-21527	334	46	material	material	ADJ
inlawrev-21527	334	47	.	.	PUNCT
inlawrev-21527	334	48	.	.	PUNCT
inlawrev-21527	334	49	.	.	PUNCT
inlawrev-21527	334	50	.	.	PUNCT
inlawrev-21527	335	1	i	i	PRON
inlawrev-21527	335	2	find	find	VERB
inlawrev-21527	335	3	it	it	PRON
inlawrev-21527	335	4	somewhat	somewhat	ADV
inlawrev-21527	335	5	surprising	surprising	ADJ
inlawrev-21527	335	6	the	the	DET
inlawrev-21527	335	7	number	number	NOUN
inlawrev-21527	335	8	of	of	ADP
inlawrev-21527	335	9	instances	instance	NOUN
inlawrev-21527	335	10	where	where	SCONJ
inlawrev-21527	335	11	zero	zero	NUM
inlawrev-21527	335	12	is	be	AUX
inlawrev-21527	335	13	considered	consider	VERB
inlawrev-21527	335	14	the	the	DET
inlawrev-21527	335	15	low	low	ADJ
inlawrev-21527	335	16	end	end	NOUN
inlawrev-21527	335	17	of	of	ADP
inlawrev-21527	335	18	a	a	DET
inlawrev-21527	335	19	range	range	NOUN
inlawrev-21527	335	20	with	with	ADP
inlawrev-21527	335	21	no	no	DET
inlawrev-21527	335	22	number	number	NOUN
inlawrev-21527	335	23	more	more	ADV
inlawrev-21527	335	24	likely	likely	ADJ
inlawrev-21527	335	25	than	than	ADP
inlawrev-21527	335	26	any	any	DET
inlawrev-21527	335	27	other	other	ADJ
inlawrev-21527	335	28	right	right	ADV
inlawrev-21527	335	29	up	up	ADV
inlawrev-21527	335	30	until	until	SCONJ
inlawrev-21527	335	31	a	a	DET
inlawrev-21527	335	32	large	large	ADJ
inlawrev-21527	335	33	settlement	settlement	NOUN
inlawrev-21527	335	34	is	be	AUX
inlawrev-21527	335	35	announced	announce	VERB
inlawrev-21527	335	36	.	.	PUNCT
inlawrev-21527	336	1	interestingly	interestingly	ADV
inlawrev-21527	336	2	,	,	PUNCT
inlawrev-21527	336	3	these	these	DET
inlawrev-21527	336	4	situations	situation	NOUN
inlawrev-21527	336	5	are	be	AUX
inlawrev-21527	336	6	also	also	ADV
inlawrev-21527	336	7	often	often	ADV
inlawrev-21527	336	8	the	the	DET
inlawrev-21527	336	9	ones	one	NOUN
inlawrev-21527	336	10	for	for	ADP
inlawrev-21527	336	11	which	which	PRON
inlawrev-21527	336	12	no	no	DET
inlawrev-21527	336	13	significant	significant	ADJ
inlawrev-21527	336	14	disclosure	disclosure	NOUN
inlawrev-21527	336	15	has	have	AUX
inlawrev-21527	336	16	been	be	AUX
inlawrev-21527	336	17	made	make	VERB
inlawrev-21527	336	18	in	in	ADP
inlawrev-21527	336	19	the	the	DET
inlawrev-21527	336	20	financial	financial	ADJ
inlawrev-21527	336	21	statement	statement	NOUN
inlawrev-21527	336	22	before	before	SCONJ
inlawrev-21527	336	23	the	the	DET
inlawrev-21527	336	24	settlement	settlement	NOUN
inlawrev-21527	336	25	is	be	AUX
inlawrev-21527	336	26	announced.100	announced.100	ADV
inlawrev-21527	336	27	these	these	DET
inlawrev-21527	336	28	comments	comment	NOUN
inlawrev-21527	336	29	reflect	reflect	VERB
inlawrev-21527	336	30	the	the	DET
inlawrev-21527	336	31	sec	sec	PROPN
inlawrev-21527	336	32	’s	’s	PART
inlawrev-21527	336	33	push	push	NOUN
inlawrev-21527	336	34	for	for	ADP
inlawrev-21527	336	35	greater	great	ADJ
inlawrev-21527	336	36	transparency	transparency	NOUN
inlawrev-21527	336	37	in	in	ADP
inlawrev-21527	336	38	lawyers	lawyer	NOUN
inlawrev-21527	336	39	’	'	PUNCT
inlawrev-21527	336	40	responses	response	NOUN
inlawrev-21527	336	41	to	to	ADP
inlawrev-21527	336	42	auditors	auditor	NOUN
inlawrev-21527	336	43	’	’	PART
inlawrev-21527	336	44	inquiries	inquiry	NOUN
inlawrev-21527	336	45	and	and	CCONJ
inlawrev-21527	336	46	the	the	DET
inlawrev-21527	336	47	skepticism	skepticism	NOUN
inlawrev-21527	336	48	surrounding	surround	VERB
inlawrev-21527	336	49	instances	instance	NOUN
inlawrev-21527	336	50	in101	in101	PROPN
inlawrev-21527	336	51	which	which	PRON
inlawrev-21527	336	52	lawyers	lawyer	NOUN
inlawrev-21527	336	53	fail	fail	VERB
inlawrev-21527	336	54	to	to	PART
inlawrev-21527	336	55	provide	provide	VERB
inlawrev-21527	336	56	a	a	DET
inlawrev-21527	336	57	possible	possible	ADJ
inlawrev-21527	336	58	range	range	NOUN
inlawrev-21527	336	59	of	of	ADP
inlawrev-21527	336	60	losses	loss	NOUN
inlawrev-21527	336	61	for	for	ADP
inlawrev-21527	336	62	a	a	DET
inlawrev-21527	336	63	particular	particular	ADJ
inlawrev-21527	336	64	claim	claim	NOUN
inlawrev-21527	336	65	.	.	PUNCT
inlawrev-21527	337	1	d.	d.	PROPN
inlawrev-21527	337	2	discrepancies	discrepancie	VERB
inlawrev-21527	337	3	a	a	DET
inlawrev-21527	337	4	conflicting	conflicting	ADJ
inlawrev-21527	337	5	set	set	NOUN
inlawrev-21527	337	6	of	of	ADP
inlawrev-21527	337	7	professional	professional	ADJ
inlawrev-21527	337	8	standards	standard	NOUN
inlawrev-21527	337	9	guides	guide	VERB
inlawrev-21527	337	10	accountants	accountant	NOUN
inlawrev-21527	337	11	and	and	CCONJ
inlawrev-21527	337	12	lawyers.102	lawyers.102	ADP
inlawrev-21527	337	13	w	w	PROPN
inlawrev-21527	337	14	ith	ith	ADJ
inlawrev-21527	337	15	respect	respect	NOUN
inlawrev-21527	337	16	to	to	ADP
inlawrev-21527	337	17	the	the	DET
inlawrev-21527	337	18	disclosure	disclosure	NOUN
inlawrev-21527	337	19	of	of	ADP
inlawrev-21527	337	20	contingent	contingent	ADJ
inlawrev-21527	337	21	liabilities	liability	NOUN
inlawrev-21527	337	22	,	,	PUNCT
inlawrev-21527	337	23	“	"	PUNCT
inlawrev-21527	337	24	the	the	DET
inlawrev-21527	337	25	accounting	accounting	NOUN
inlawrev-21527	337	26	and	and	CCONJ
inlawrev-21527	337	27	auditing	auditing	NOUN
inlawrev-21527	337	28	standards	standard	NOUN
inlawrev-21527	337	29	that	that	PRON
inlawrev-21527	337	30	guide	guide	VERB
inlawrev-21527	337	31	auditors	auditor	NOUN
inlawrev-21527	337	32	and	and	CCONJ
inlawrev-21527	337	33	the	the	DET
inlawrev-21527	337	34	professional	professional	ADJ
inlawrev-21527	337	35	standards	standard	NOUN
inlawrev-21527	337	36	that	that	PRON
inlawrev-21527	337	37	guide	guide	VERB
inlawrev-21527	337	38	attorneys	attorney	NOUN
inlawrev-21527	337	39	have	have	AUX
inlawrev-21527	337	40	been	be	AUX
inlawrev-21527	337	41	at	at	ADP
inlawrev-21527	337	42	odds	odd	NOUN
inlawrev-21527	337	43	for	for	ADP
inlawrev-21527	337	44	the	the	DET
inlawrev-21527	337	45	past	past	ADJ
inlawrev-21527	337	46	thirty	thirty	NUM
inlawrev-21527	337	47	years	year	NOUN
inlawrev-21527	337	48	.	.	PUNCT
inlawrev-21527	337	49	”	"	PUNCT
inlawrev-21527	337	50	determining	determine	VERB
inlawrev-21527	337	51	the103	the103	ADJ
inlawrev-21527	337	52	likelihood	likelihood	NOUN
inlawrev-21527	337	53	that	that	SCONJ
inlawrev-21527	337	54	a	a	DET
inlawrev-21527	337	55	particular	particular	ADJ
inlawrev-21527	337	56	claim	claim	NOUN
inlawrev-21527	337	57	will	will	AUX
inlawrev-21527	337	58	result	result	VERB
inlawrev-21527	337	59	in	in	ADP
inlawrev-21527	337	60	a	a	DET
inlawrev-21527	337	61	loss	loss	NOUN
inlawrev-21527	337	62	is	be	AUX
inlawrev-21527	337	63	one	one	NUM
inlawrev-21527	337	64	such	such	ADJ
inlawrev-21527	337	65	discrepancy	discrepancy	NOUN
inlawrev-21527	337	66	between	between	ADP
inlawrev-21527	337	67	the	the	DET
inlawrev-21527	337	68	respective	respective	ADJ
inlawrev-21527	337	69	standards	standard	NOUN
inlawrev-21527	337	70	by	by	ADP
inlawrev-21527	337	71	which	which	PRON
inlawrev-21527	337	72	each	each	DET
inlawrev-21527	337	73	professional	professional	NOUN
inlawrev-21527	337	74	is	be	AUX
inlawrev-21527	337	75	expected	expect	VERB
inlawrev-21527	337	76	to	to	PART
inlawrev-21527	337	77	abide	abide	VERB
inlawrev-21527	337	78	.	.	PUNCT
inlawrev-21527	338	1	104	104	NUM
inlawrev-21527	338	2	attorneys	attorney	NOUN
inlawrev-21527	338	3	and	and	CCONJ
inlawrev-21527	338	4	cpas	cpa	NOUN
inlawrev-21527	338	5	agree	agree	VERB
inlawrev-21527	338	6	that	that	SCONJ
inlawrev-21527	338	7	pending	pende	VERB
inlawrev-21527	338	8	or	or	CCONJ
inlawrev-21527	338	9	threatened	threatened	ADJ
inlawrev-21527	338	10	lawsuits	lawsuit	NOUN
inlawrev-21527	338	11	should	should	AUX
inlawrev-21527	338	12	be	be	AUX
inlawrev-21527	338	13	accrued	accrue	VERB
inlawrev-21527	338	14	for	for	ADP
inlawrev-21527	338	15	when	when	SCONJ
inlawrev-21527	338	16	an	an	DET
inlawrev-21527	338	17	unfavorable	unfavorable	ADJ
inlawrev-21527	338	18	outcome	outcome	NOUN
inlawrev-21527	338	19	to	to	ADP
inlawrev-21527	338	20	the	the	DET
inlawrev-21527	338	21	company	company	NOUN
inlawrev-21527	338	22	is	be	AUX
inlawrev-21527	338	23	“	"	PUNCT
inlawrev-21527	338	24	probable	probable	ADJ
inlawrev-21527	338	25	”	"	PUNCT
inlawrev-21527	338	26	and105	and105	PROPN
inlawrev-21527	338	27	98	98	NUM
inlawrev-21527	338	28	.	.	PUNCT
inlawrev-21527	339	1	rigby	rigby	PROPN
inlawrev-21527	339	2	,	,	PUNCT
inlawrev-21527	339	3	supra	supra	PROPN
inlawrev-21527	339	4	note	note	PROPN
inlawrev-21527	339	5	17	17	NUM
inlawrev-21527	339	6	.	.	PUNCT
inlawrev-21527	340	1	99	99	NUM
inlawrev-21527	340	2	.	.	PUNCT
inlawrev-21527	341	1	former	former	ADJ
inlawrev-21527	341	2	deputy	deputy	ADJ
inlawrev-21527	341	3	chief	chief	ADJ
inlawrev-21527	341	4	accountant	accountant	NOUN
inlawrev-21527	341	5	scott	scott	PROPN
inlawrev-21527	341	6	a.	a.	PROPN
inlawrev-21527	341	7	taub	taub	PROPN
inlawrev-21527	341	8	,	,	PUNCT
inlawrev-21527	341	9	sec	sec	PROPN
inlawrev-21527	341	10	.	.	PROPN
inlawrev-21527	341	11	&	&	CCONJ
inlawrev-21527	341	12	exch	exch	PROPN
inlawrev-21527	341	13	.	.	PUNCT
inlawrev-21527	342	1	comm’n	comm’n	PROPN
inlawrev-21527	342	2	office	office	NOUN
inlawrev-21527	342	3	of	of	ADP
inlawrev-21527	342	4	the	the	DET
inlawrev-21527	342	5	chief	chief	ADJ
inlawrev-21527	342	6	accountant	accountant	NOUN
inlawrev-21527	342	7	,	,	PUNCT
inlawrev-21527	342	8	remarks	remark	NOUN
inlawrev-21527	342	9	at	at	ADP
inlawrev-21527	342	10	the	the	DET
inlawrev-21527	342	11	university	university	PROPN
inlawrev-21527	342	12	of	of	ADP
inlawrev-21527	342	13	southern	southern	PROPN
inlawrev-21527	342	14	california	california	PROPN
inlawrev-21527	342	15	leventhal	leventhal	PROPN
inlawrev-21527	342	16	school	school	PROPN
inlawrev-21527	342	17	of	of	ADP
inlawrev-21527	342	18	accounting	account	VERB
inlawrev-21527	342	19	sec	sec	PROPN
inlawrev-21527	342	20	and	and	CCONJ
inlawrev-21527	342	21	financial	financial	ADJ
inlawrev-21527	342	22	reporting	reporting	NOUN
inlawrev-21527	342	23	conference	conference	NOUN
inlawrev-21527	342	24	(	(	PUNCT
inlawrev-21527	342	25	may	may	PROPN
inlawrev-21527	342	26	27	27	NUM
inlawrev-21527	342	27	,	,	PUNCT
inlawrev-21527	342	28	2004	2004	NUM
inlawrev-21527	342	29	)	)	PUNCT
inlawrev-21527	342	30	.	.	PUNCT
inlawrev-21527	343	1	100	100	NUM
inlawrev-21527	343	2	.	.	PUNCT
inlawrev-21527	344	1	i	i	PRON
inlawrev-21527	344	2	d.	d.	PROPN
inlawrev-21527	344	3	101	101	NUM
inlawrev-21527	344	4	.	.	PUNCT
inlawrev-21527	345	1	johnson	johnson	PROPN
inlawrev-21527	345	2	,	,	PUNCT
inlawrev-21527	345	3	supra	supra	PROPN
inlawrev-21527	345	4	note	note	PROPN
inlawrev-21527	345	5	42	42	NUM
inlawrev-21527	345	6	,	,	PUNCT
inlawrev-21527	345	7	at	at	ADP
inlawrev-21527	345	8	34	34	NUM
inlawrev-21527	345	9	.	.	NOUN
inlawrev-21527	345	10	102	102	NUM
inlawrev-21527	345	11	.	.	PUNCT
inlawrev-21527	346	1	accountants	accountant	NOUN
inlawrev-21527	346	2	’	'	PUNCT
inlawrev-21527	346	3	professional	professional	ADJ
inlawrev-21527	346	4	guideline	guideline	NOUN
inlawrev-21527	346	5	relevant	relevant	ADJ
inlawrev-21527	346	6	to	to	ADP
inlawrev-21527	346	7	pending	pende	VERB
inlawrev-21527	346	8	litigation	litigation	NOUN
inlawrev-21527	346	9	is	be	AUX
inlawrev-21527	346	10	asc	asc	PROPN
inlawrev-21527	346	11	450	450	NUM
inlawrev-21527	346	12	—	—	PUNCT
inlawrev-21527	346	13	accounting	account	VERB
inlawrev-21527	346	14	for	for	ADP
inlawrev-21527	346	15	contingencies	contingency	NOUN
inlawrev-21527	346	16	(	(	PUNCT
inlawrev-21527	346	17	which	which	PRON
inlawrev-21527	346	18	is	be	AUX
inlawrev-21527	346	19	the	the	DET
inlawrev-21527	346	20	successor	successor	NOUN
inlawrev-21527	346	21	to	to	ADP
inlawrev-21527	346	22	the	the	DET
inlawrev-21527	346	23	statement	statement	NOUN
inlawrev-21527	346	24	of	of	ADP
inlawrev-21527	346	25	financial	financial	ADJ
inlawrev-21527	346	26	accounting	accounting	NOUN
inlawrev-21527	346	27	standards	standard	NOUN
inlawrev-21527	346	28	no	no	INTJ
inlawrev-21527	346	29	.	.	NOUN
inlawrev-21527	346	30	5	5	NUM
inlawrev-21527	346	31	)	)	PUNCT
inlawrev-21527	346	32	.	.	PUNCT
inlawrev-21527	347	1	lawyers	lawyer	NOUN
inlawrev-21527	347	2	’	'	PUNCT
inlawrev-21527	347	3	professional	professional	ADJ
inlawrev-21527	347	4	guideline	guideline	NOUN
inlawrev-21527	347	5	relevant	relevant	ADJ
inlawrev-21527	347	6	to	to	ADP
inlawrev-21527	347	7	pending	pende	VERB
inlawrev-21527	347	8	litigation	litigation	NOUN
inlawrev-21527	347	9	is	be	AUX
inlawrev-21527	347	10	the	the	DET
inlawrev-21527	347	11	aba	aba	PROPN
inlawrev-21527	347	12	statement	statement	NOUN
inlawrev-21527	347	13	of	of	ADP
inlawrev-21527	347	14	policy	policy	NOUN
inlawrev-21527	347	15	,	,	PUNCT
inlawrev-21527	347	16	supra	supra	PROPN
inlawrev-21527	347	17	note	note	NOUN
inlawrev-21527	347	18	37	37	NUM
inlawrev-21527	347	19	.	.	NOUN
inlawrev-21527	347	20	103	103	NUM
inlawrev-21527	347	21	.	.	PUNCT
inlawrev-21527	348	1	koprowski	koprowski	VERB
inlawrev-21527	348	2	et	et	PROPN
inlawrev-21527	348	3	al	al	PROPN
inlawrev-21527	348	4	.	.	PROPN
inlawrev-21527	348	5	,	,	PUNCT
inlawrev-21527	348	6	supra	supra	PROPN
inlawrev-21527	348	7	note	note	PROPN
inlawrev-21527	348	8	29	29	NUM
inlawrev-21527	348	9	,	,	PUNCT
inlawrev-21527	348	10	at	at	ADP
inlawrev-21527	348	11	439	439	NUM
inlawrev-21527	348	12	.	.	PUNCT
inlawrev-21527	349	1	104	104	NUM
inlawrev-21527	349	2	.	.	PUNCT
inlawrev-21527	350	1	barrett	barrett	PROPN
inlawrev-21527	350	2	,	,	PUNCT
inlawrev-21527	350	3	supra	supra	PROPN
inlawrev-21527	350	4	note	note	PROPN
inlawrev-21527	350	5	40	40	NUM
inlawrev-21527	350	6	,	,	PUNCT
inlawrev-21527	350	7	at	at	ADP
inlawrev-21527	350	8	1058	1058	NUM
inlawrev-21527	350	9	.	.	PUNCT
inlawrev-21527	351	1	105	105	NUM
inlawrev-21527	351	2	.	.	PUNCT
inlawrev-21527	352	1	in	in	ADP
inlawrev-21527	352	2	this	this	DET
inlawrev-21527	352	3	context	context	NOUN
inlawrev-21527	352	4	,	,	PUNCT
inlawrev-21527	352	5	“	"	PUNCT
inlawrev-21527	352	6	accrued	accrue	VERB
inlawrev-21527	352	7	for	for	ADP
inlawrev-21527	352	8	”	"	PUNCT
inlawrev-21527	352	9	means	mean	NOUN
inlawrev-21527	352	10	charged	charge	VERB
inlawrev-21527	352	11	as	as	ADP
inlawrev-21527	352	12	a	a	DET
inlawrev-21527	352	13	reduction	reduction	NOUN
inlawrev-21527	352	14	to	to	ADP
inlawrev-21527	352	15	income	income	NOUN
inlawrev-21527	352	16	,	,	PUNCT
inlawrev-21527	352	17	which	which	PRON
inlawrev-21527	352	18	directly	directly	ADV
inlawrev-21527	352	19	982	982	NUM
inlawrev-21527	352	20	indiana	indiana	PROPN
inlawrev-21527	352	21	law	law	PROPN
inlawrev-21527	352	22	review	review	NOUN
inlawrev-21527	352	23	[	[	X
inlawrev-21527	352	24	vol	vol	NOUN
inlawrev-21527	352	25	.	.	PUNCT
inlawrev-21527	352	26	50:969	50:969	NUM
inlawrev-21527	352	27	when	when	SCONJ
inlawrev-21527	352	28	the	the	DET
inlawrev-21527	352	29	range	range	NOUN
inlawrev-21527	352	30	or	or	CCONJ
inlawrev-21527	352	31	specific	specific	ADJ
inlawrev-21527	352	32	dollar	dollar	NOUN
inlawrev-21527	352	33	amount	amount	NOUN
inlawrev-21527	352	34	can	can	AUX
inlawrev-21527	352	35	be	be	AUX
inlawrev-21527	352	36	“	"	PUNCT
inlawrev-21527	352	37	reasonably	reasonably	ADV
inlawrev-21527	352	38	estimated	estimate	VERB
inlawrev-21527	352	39	.	.	PUNCT
inlawrev-21527	353	1	”106	”106	PUNCT
inlawrev-21527	353	2	however	however	ADV
inlawrev-21527	353	3	,	,	PUNCT
inlawrev-21527	353	4	both	both	DET
inlawrev-21527	353	5	professions	profession	NOUN
inlawrev-21527	353	6	define	define	VERB
inlawrev-21527	353	7	quite	quite	ADV
inlawrev-21527	353	8	differently	differently	ADV
inlawrev-21527	353	9	the	the	DET
inlawrev-21527	353	10	term	term	NOUN
inlawrev-21527	353	11	“	"	PUNCT
inlawrev-21527	353	12	probable	probable	ADJ
inlawrev-21527	353	13	”	"	PUNCT
inlawrev-21527	353	14	and	and	CCONJ
inlawrev-21527	353	15	the	the	DET
inlawrev-21527	353	16	phrase	phrase	NOUN
inlawrev-21527	353	17	“	"	PUNCT
inlawrev-21527	353	18	reasonably	reasonably	ADV
inlawrev-21527	353	19	estimated	estimate	VERB
inlawrev-21527	353	20	.	.	PUNCT
inlawrev-21527	353	21	”	"	PUNCT
inlawrev-21527	354	1	the	the	DET
inlawrev-21527	354	2	aba	aba	PROPN
inlawrev-21527	354	3	statement	statement	NOUN
inlawrev-21527	354	4	utilizes	utilize	VERB
inlawrev-21527	354	5	the	the	DET
inlawrev-21527	354	6	word	word	NOUN
inlawrev-21527	354	7	probable107	probable107	ADP
inlawrev-21527	354	8	when	when	SCONJ
inlawrev-21527	354	9	“	"	PUNCT
inlawrev-21527	354	10	the	the	DET
inlawrev-21527	354	11	prospects	prospect	NOUN
inlawrev-21527	354	12	of	of	ADP
inlawrev-21527	354	13	the	the	DET
inlawrev-21527	354	14	claimant	claimant	NOUN
inlawrev-21527	354	15	not	not	PART
inlawrev-21527	354	16	succeeding	succeed	VERB
inlawrev-21527	354	17	are	be	AUX
inlawrev-21527	354	18	judged	judge	VERB
inlawrev-21527	354	19	to	to	PART
inlawrev-21527	354	20	be	be	AUX
inlawrev-21527	354	21	extremely	extremely	ADV
inlawrev-21527	354	22	doubtful	doubtful	ADJ
inlawrev-21527	354	23	.	.	PUNCT
inlawrev-21527	354	24	”	"	PUNCT
inlawrev-21527	355	1	the	the	DET
inlawrev-21527	355	2	fasb	fasb	NOUN
inlawrev-21527	355	3	,	,	PUNCT
inlawrev-21527	355	4	on	on	ADP
inlawrev-21527	355	5	the	the	DET
inlawrev-21527	355	6	other	other	ADJ
inlawrev-21527	355	7	hand	hand	NOUN
inlawrev-21527	355	8	,	,	PUNCT
inlawrev-21527	355	9	defines	define	VERB
inlawrev-21527	355	10	probable	probable	ADJ
inlawrev-21527	355	11	as	as	ADP
inlawrev-21527	355	12	“	"	PUNCT
inlawrev-21527	355	13	[	[	X
inlawrev-21527	355	14	t]he	t]he	ADV
inlawrev-21527	355	15	future	future	ADJ
inlawrev-21527	355	16	event108	event108	ADP
inlawrev-21527	355	17	or	or	CCONJ
inlawrev-21527	355	18	events	event	NOUN
inlawrev-21527	355	19	are	be	AUX
inlawrev-21527	355	20	likely	likely	ADJ
inlawrev-21527	355	21	to	to	PART
inlawrev-21527	355	22	occur	occur	VERB
inlawrev-21527	355	23	.	.	PUNCT
inlawrev-21527	355	24	”	"	PUNCT
inlawrev-21527	356	1	therefore	therefore	ADV
inlawrev-21527	356	2	,	,	PUNCT
inlawrev-21527	356	3	the	the	DET
inlawrev-21527	356	4	aba	aba	PROPN
inlawrev-21527	356	5	’s	’s	PART
inlawrev-21527	356	6	statement	statement	NOUN
inlawrev-21527	356	7	“	"	PUNCT
inlawrev-21527	356	8	requires	require	VERB
inlawrev-21527	356	9	a109	a109	PROPN
inlawrev-21527	356	10	higher	high	ADJ
inlawrev-21527	356	11	degree	degree	NOUN
inlawrev-21527	356	12	of	of	ADP
inlawrev-21527	356	13	certainty	certainty	NOUN
inlawrev-21527	356	14	about	about	ADP
inlawrev-21527	356	15	the	the	DET
inlawrev-21527	356	16	claimant	claimant	NOUN
inlawrev-21527	356	17	’s	’s	PART
inlawrev-21527	356	18	chances	chance	NOUN
inlawrev-21527	356	19	of	of	ADP
inlawrev-21527	356	20	success	success	NOUN
inlawrev-21527	356	21	than	than	SCONJ
inlawrev-21527	356	22	does	do	VERB
inlawrev-21527	356	23	the	the	DET
inlawrev-21527	356	24	fasb	fasb	NOUN
inlawrev-21527	356	25	before	before	SCONJ
inlawrev-21527	356	26	an	an	DET
inlawrev-21527	356	27	asserted	asserted	ADJ
inlawrev-21527	356	28	claim	claim	NOUN
inlawrev-21527	356	29	will	will	AUX
inlawrev-21527	356	30	be	be	AUX
inlawrev-21527	356	31	accrued	accrue	VERB
inlawrev-21527	356	32	as	as	ADP
inlawrev-21527	356	33	a	a	DET
inlawrev-21527	356	34	charge	charge	NOUN
inlawrev-21527	356	35	to	to	ADP
inlawrev-21527	356	36	income	income	NOUN
inlawrev-21527	356	37	.	.	PUNCT
inlawrev-21527	357	1	”110	”110	PROPN
inlawrev-21527	358	1	m	m	PRON
inlawrev-21527	358	2	oreover	oreover	ADJ
inlawrev-21527	358	3	,	,	PUNCT
inlawrev-21527	358	4	lawyers	lawyer	NOUN
inlawrev-21527	358	5	can	can	AUX
inlawrev-21527	358	6	stifle	stifle	VERB
inlawrev-21527	358	7	an	an	DET
inlawrev-21527	358	8	attempt	attempt	NOUN
inlawrev-21527	358	9	by	by	ADP
inlawrev-21527	358	10	auditors	auditor	NOUN
inlawrev-21527	358	11	to	to	PART
inlawrev-21527	358	12	accrue	accrue	VERB
inlawrev-21527	358	13	an	an	DET
inlawrev-21527	358	14	expense	expense	NOUN
inlawrev-21527	358	15	by	by	ADP
inlawrev-21527	358	16	asserting	assert	VERB
inlawrev-21527	358	17	that	that	SCONJ
inlawrev-21527	358	18	it	it	PRON
inlawrev-21527	358	19	is	be	AUX
inlawrev-21527	358	20	impossible	impossible	ADJ
inlawrev-21527	358	21	to	to	PART
inlawrev-21527	358	22	reasonably	reasonably	ADV
inlawrev-21527	358	23	estimate	estimate	VERB
inlawrev-21527	358	24	the	the	DET
inlawrev-21527	358	25	amount	amount	NOUN
inlawrev-21527	358	26	of	of	ADP
inlawrev-21527	358	27	the	the	DET
inlawrev-21527	358	28	loss.111	loss.111	NOUN
inlawrev-21527	358	29	the	the	DET
inlawrev-21527	358	30	aba	aba	PROPN
inlawrev-21527	358	31	statement	statement	NOUN
inlawrev-21527	358	32	demonstrates	demonstrate	VERB
inlawrev-21527	358	33	its	its	PRON
inlawrev-21527	358	34	resistance	resistance	NOUN
inlawrev-21527	358	35	to	to	ADP
inlawrev-21527	358	36	disclosing	disclose	VERB
inlawrev-21527	358	37	an	an	DET
inlawrev-21527	358	38	estimate	estimate	NOUN
inlawrev-21527	358	39	of	of	ADP
inlawrev-21527	358	40	potential	potential	ADJ
inlawrev-21527	358	41	loss	loss	NOUN
inlawrev-21527	358	42	to	to	ADP
inlawrev-21527	358	43	an	an	DET
inlawrev-21527	358	44	auditor	auditor	NOUN
inlawrev-21527	358	45	by	by	ADP
inlawrev-21527	358	46	declaring	declare	VERB
inlawrev-21527	358	47	:	:	PUNCT
inlawrev-21527	359	1	[	[	X
inlawrev-21527	359	2	t]he	t]he	ADV
inlawrev-21527	359	3	amount	amount	NOUN
inlawrev-21527	359	4	or	or	CCONJ
inlawrev-21527	359	5	range	range	NOUN
inlawrev-21527	359	6	of	of	ADP
inlawrev-21527	359	7	potential	potential	ADJ
inlawrev-21527	359	8	loss	loss	NOUN
inlawrev-21527	359	9	will	will	AUX
inlawrev-21527	359	10	normally	normally	ADV
inlawrev-21527	359	11	be	be	AUX
inlawrev-21527	359	12	as	as	ADV
inlawrev-21527	359	13	inherently	inherently	ADV
inlawrev-21527	359	14	impossible	impossible	ADJ
inlawrev-21527	359	15	to	to	PART
inlawrev-21527	359	16	ascertain	ascertain	VERB
inlawrev-21527	359	17	,	,	PUNCT
inlawrev-21527	359	18	with	with	ADP
inlawrev-21527	359	19	any	any	DET
inlawrev-21527	359	20	degree	degree	NOUN
inlawrev-21527	359	21	of	of	ADP
inlawrev-21527	359	22	certainty	certainty	NOUN
inlawrev-21527	359	23	,	,	PUNCT
inlawrev-21527	359	24	as	as	ADP
inlawrev-21527	359	25	the	the	DET
inlawrev-21527	359	26	outcome	outcome	NOUN
inlawrev-21527	359	27	of	of	ADP
inlawrev-21527	359	28	the	the	DET
inlawrev-21527	359	29	litigation	litigation	NOUN
inlawrev-21527	359	30	.	.	PUNCT
inlawrev-21527	360	1	therefore	therefore	ADV
inlawrev-21527	360	2	,	,	PUNCT
inlawrev-21527	360	3	it	it	PRON
inlawrev-21527	360	4	is	be	AUX
inlawrev-21527	360	5	appropriate	appropriate	ADJ
inlawrev-21527	360	6	for	for	SCONJ
inlawrev-21527	360	7	the	the	DET
inlawrev-21527	360	8	lawyer	lawyer	NOUN
inlawrev-21527	360	9	to	to	PART
inlawrev-21527	360	10	provide	provide	VERB
inlawrev-21527	360	11	an	an	DET
inlawrev-21527	360	12	estimate	estimate	NOUN
inlawrev-21527	360	13	of	of	ADP
inlawrev-21527	360	14	the	the	DET
inlawrev-21527	360	15	amount	amount	NOUN
inlawrev-21527	360	16	or	or	CCONJ
inlawrev-21527	360	17	range	range	NOUN
inlawrev-21527	360	18	of	of	ADP
inlawrev-21527	360	19	potential	potential	ADJ
inlawrev-21527	360	20	loss	loss	NOUN
inlawrev-21527	360	21	(	(	PUNCT
inlawrev-21527	360	22	if	if	SCONJ
inlawrev-21527	360	23	the	the	DET
inlawrev-21527	360	24	outcome	outcome	NOUN
inlawrev-21527	360	25	should	should	AUX
inlawrev-21527	360	26	be	be	AUX
inlawrev-21527	360	27	unfavorable	unfavorable	ADJ
inlawrev-21527	360	28	)	)	PUNCT
inlawrev-21527	360	29	only	only	ADV
inlawrev-21527	360	30	if	if	SCONJ
inlawrev-21527	360	31	he	he	PRON
inlawrev-21527	360	32	believes	believe	VERB
inlawrev-21527	360	33	that	that	SCONJ
inlawrev-21527	360	34	the	the	DET
inlawrev-21527	360	35	probability	probability	NOUN
inlawrev-21527	360	36	of	of	ADP
inlawrev-21527	360	37	inaccuracy	inaccuracy	NOUN
inlawrev-21527	360	38	of	of	ADP
inlawrev-21527	360	39	the	the	DET
inlawrev-21527	360	40	estimate	estimate	NOUN
inlawrev-21527	360	41	of	of	ADP
inlawrev-21527	360	42	the	the	DET
inlawrev-21527	360	43	amount	amount	NOUN
inlawrev-21527	360	44	or	or	CCONJ
inlawrev-21527	360	45	range	range	NOUN
inlawrev-21527	360	46	of	of	ADP
inlawrev-21527	360	47	potential	potential	ADJ
inlawrev-21527	360	48	loss	loss	NOUN
inlawrev-21527	360	49	is	be	AUX
inlawrev-21527	360	50	slight.112	slight.112	NOUN
inlawrev-21527	360	51	cementing	cement	VERB
inlawrev-21527	360	52	the	the	DET
inlawrev-21527	360	53	point	point	NOUN
inlawrev-21527	360	54	,	,	PUNCT
inlawrev-21527	360	55	the	the	DET
inlawrev-21527	360	56	commentary	commentary	NOUN
inlawrev-21527	360	57	to	to	ADP
inlawrev-21527	360	58	the	the	DET
inlawrev-21527	360	59	a	a	DET
inlawrev-21527	360	60	b	b	NOUN
inlawrev-21527	360	61	a	a	DET
inlawrev-21527	360	62	statement	statement	NOUN
inlawrev-21527	360	63	also	also	ADV
inlawrev-21527	360	64	states	state	VERB
inlawrev-21527	360	65	,	,	PUNCT
inlawrev-21527	360	66	“	"	PUNCT
inlawrev-21527	360	67	[	[	X
inlawrev-21527	360	68	i]n	i]n	NOUN
inlawrev-21527	360	69	most	most	ADJ
inlawrev-21527	360	70	situations	situation	NOUN
inlawrev-21527	360	71	,	,	PUNCT
inlawrev-21527	360	72	an	an	DET
inlawrev-21527	360	73	unfavorable	unfavorable	ADJ
inlawrev-21527	360	74	outcome	outcome	NOUN
inlawrev-21527	360	75	will	will	AUX
inlawrev-21527	360	76	be	be	AUX
inlawrev-21527	360	77	neither	neither	CCONJ
inlawrev-21527	360	78	‘	'	PUNCT
inlawrev-21527	360	79	probable	probable	ADJ
inlawrev-21527	360	80	’	'	PUNCT
inlawrev-21527	360	81	nor	nor	CCONJ
inlawrev-21527	360	82	‘	'	PUNCT
inlawrev-21527	360	83	remote	remote	ADJ
inlawrev-21527	360	84	’	'	PUNCT
inlawrev-21527	360	85	as	as	SCONJ
inlawrev-21527	360	86	defined	define	VERB
inlawrev-21527	360	87	in	in	ADP
inlawrev-21527	360	88	the	the	DET
inlawrev-21527	360	89	statement	statement	NOUN
inlawrev-21527	360	90	of	of	ADP
inlawrev-21527	360	91	policy	policy	NOUN
inlawrev-21527	360	92	.	.	PUNCT
inlawrev-21527	360	93	”	"	PUNCT
inlawrev-21527	361	1	in	in	ADP
inlawrev-21527	361	2	effect	effect	NOUN
inlawrev-21527	361	3	,	,	PUNCT
inlawrev-21527	361	4	the	the	DET
inlawrev-21527	361	5	commentary	commentary	NOUN
inlawrev-21527	361	6	to	to	ADP
inlawrev-21527	361	7	the	the	DET
inlawrev-21527	361	8	aba113	aba113	PROPN
inlawrev-21527	361	9	statement	statement	NOUN
inlawrev-21527	361	10	is	be	AUX
inlawrev-21527	361	11	saying	say	VERB
inlawrev-21527	361	12	that	that	SCONJ
inlawrev-21527	361	13	providing	provide	VERB
inlawrev-21527	361	14	conclusions	conclusion	NOUN
inlawrev-21527	361	15	to	to	ADP
inlawrev-21527	361	16	a	a	DET
inlawrev-21527	361	17	cpa	cpa	NOUN
inlawrev-21527	361	18	regarding	regard	VERB
inlawrev-21527	361	19	the	the	DET
inlawrev-21527	361	20	result	result	NOUN
inlawrev-21527	361	21	of	of	ADP
inlawrev-21527	361	22	pending	pende	VERB
inlawrev-21527	361	23	lawsuits	lawsuit	NOUN
inlawrev-21527	361	24	is	be	AUX
inlawrev-21527	361	25	,	,	PUNCT
inlawrev-21527	361	26	in	in	ADP
inlawrev-21527	361	27	most	most	ADJ
inlawrev-21527	361	28	circumstances	circumstance	NOUN
inlawrev-21527	361	29	,	,	PUNCT
inlawrev-21527	361	30	unnecessary	unnecessary	ADJ
inlawrev-21527	361	31	.	.	PUNCT
inlawrev-21527	361	32	114	114	NUM
inlawrev-21527	361	33	in	in	ADP
inlawrev-21527	361	34	addition	addition	NOUN
inlawrev-21527	361	35	to	to	ADP
inlawrev-21527	361	36	the	the	DET
inlawrev-21527	361	37	aba	aba	PROPN
inlawrev-21527	361	38	and	and	CCONJ
inlawrev-21527	361	39	the	the	DET
inlawrev-21527	361	40	fasb	fasb	NOUN
inlawrev-21527	361	41	utilizing	utilize	VERB
inlawrev-21527	361	42	inconsistent	inconsistent	ADJ
inlawrev-21527	361	43	conceptions	conception	NOUN
inlawrev-21527	361	44	of	of	ADP
inlawrev-21527	361	45	probable	probable	ADJ
inlawrev-21527	361	46	outcome	outcome	NOUN
inlawrev-21527	361	47	and	and	CCONJ
inlawrev-21527	361	48	reasonably	reasonably	ADV
inlawrev-21527	361	49	estimated	estimate	VERB
inlawrev-21527	361	50	damages	damage	NOUN
inlawrev-21527	361	51	(	(	PUNCT
inlawrev-21527	361	52	which	which	PRON
inlawrev-21527	361	53	effectively	effectively	ADV
inlawrev-21527	361	54	results	result	VERB
inlawrev-21527	361	55	in	in	ADP
inlawrev-21527	361	56	the	the	DET
inlawrev-21527	361	57	aba	aba	NOUN
inlawrev-21527	361	58	advising	advise	VERB
inlawrev-21527	361	59	against	against	ADP
inlawrev-21527	361	60	accruing	accrue	VERB
inlawrev-21527	361	61	loss	loss	NOUN
inlawrev-21527	361	62	contingencies	contingency	NOUN
inlawrev-21527	361	63	in	in	ADP
inlawrev-21527	361	64	instances	instance	NOUN
inlawrev-21527	361	65	where	where	SCONJ
inlawrev-21527	361	66	the	the	DET
inlawrev-21527	361	67	fasb	fasb	NOUN
inlawrev-21527	361	68	would	would	AUX
inlawrev-21527	361	69	require	require	VERB
inlawrev-21527	361	70	accrual	accrual	ADJ
inlawrev-21527	361	71	)	)	PUNCT
inlawrev-21527	361	72	,	,	PUNCT
inlawrev-21527	361	73	the	the	DET
inlawrev-21527	361	74	aba	aba	PROPN
inlawrev-21527	361	75	and	and	CCONJ
inlawrev-21527	361	76	the	the	DET
inlawrev-21527	361	77	fasb	fasb	NOUN
inlawrev-21527	361	78	differ	differ	VERB
inlawrev-21527	361	79	in	in	ADP
inlawrev-21527	361	80	their	their	PRON
inlawrev-21527	361	81	approaches	approach	NOUN
inlawrev-21527	361	82	to	to	ADP
inlawrev-21527	361	83	defining	define	VERB
inlawrev-21527	361	84	“	"	PUNCT
inlawrev-21527	361	85	reasonable	reasonable	ADJ
inlawrev-21527	361	86	possibility	possibility	NOUN
inlawrev-21527	361	87	”	"	PUNCT
inlawrev-21527	361	88	when	when	SCONJ
inlawrev-21527	361	89	there	there	PRON
inlawrev-21527	361	90	are	be	VERB
inlawrev-21527	361	91	loss	loss	NOUN
inlawrev-21527	361	92	contingencies	contingency	NOUN
inlawrev-21527	361	93	that	that	PRON
inlawrev-21527	361	94	are	be	AUX
inlawrev-21527	361	95	not	not	PART
inlawrev-21527	361	96	accrued	accrue	VERB
inlawrev-21527	361	97	,	,	PUNCT
inlawrev-21527	361	98	but	but	CCONJ
inlawrev-21527	361	99	should	should	AUX
inlawrev-21527	361	100	be	be	AUX
inlawrev-21527	361	101	disclosed	disclose	VERB
inlawrev-21527	361	102	.	.	PUNCT
inlawrev-21527	362	1	w	w	PROPN
inlawrev-21527	362	2	hen	hen	PROPN
inlawrev-21527	362	3	a	a	DET
inlawrev-21527	362	4	loss	loss	NOUN
inlawrev-21527	362	5	contingency	contingency	NOUN
inlawrev-21527	362	6	from	from	ADP
inlawrev-21527	362	7	pending	pende	VERB
inlawrev-21527	362	8	or115	or115	PROPN
inlawrev-21527	362	9	decreases	decrease	VERB
inlawrev-21527	362	10	net	net	ADJ
inlawrev-21527	362	11	profits	profit	NOUN
inlawrev-21527	362	12	.	.	PUNCT
inlawrev-21527	363	1	see	see	VERB
inlawrev-21527	363	2	asc	asc	PROPN
inlawrev-21527	363	3	450	450	NUM
inlawrev-21527	363	4	-	-	PUNCT
inlawrev-21527	363	5	20	20	NUM
inlawrev-21527	363	6	-	-	PUNCT
inlawrev-21527	363	7	25	25	NUM
inlawrev-21527	363	8	-	-	SYM
inlawrev-21527	363	9	2	2	NUM
inlawrev-21527	363	10	(	(	PUNCT
inlawrev-21527	363	11	2010	2010	NUM
inlawrev-21527	363	12	)	)	PUNCT
inlawrev-21527	363	13	.	.	PUNCT
inlawrev-21527	364	1	106	106	NUM
inlawrev-21527	364	2	.	.	PUNCT
inlawrev-21527	365	1	attorney	attorney	NOUN
inlawrev-21527	365	2	responses	response	NOUN
inlawrev-21527	365	3	to	to	PART
inlawrev-21527	365	4	audit	audit	NOUN
inlawrev-21527	365	5	letters	letter	NOUN
inlawrev-21527	365	6	:	:	PUNCT
inlawrev-21527	365	7	the	the	DET
inlawrev-21527	365	8	problem	problem	NOUN
inlawrev-21527	365	9	of	of	ADP
inlawrev-21527	365	10	disclosing	disclose	VERB
inlawrev-21527	365	11	loss	loss	NOUN
inlawrev-21527	365	12	contingencies	contingency	NOUN
inlawrev-21527	365	13	arising	arise	VERB
inlawrev-21527	365	14	from	from	ADP
inlawrev-21527	365	15	litigation	litigation	NOUN
inlawrev-21527	365	16	and	and	CCONJ
inlawrev-21527	365	17	unasserted	unasserted	ADJ
inlawrev-21527	365	18	claims	claim	NOUN
inlawrev-21527	365	19	,	,	PUNCT
inlawrev-21527	365	20	51	51	NUM
inlawrev-21527	365	21	n.y.u	n.y.u	NOUN
inlawrev-21527	365	22	.	.	PUNCT
inlawrev-21527	366	1	l.	l.	PROPN
inlawrev-21527	366	2	rev	rev	PROPN
inlawrev-21527	366	3	.	.	PROPN
inlawrev-21527	366	4	838	838	NUM
inlawrev-21527	366	5	,	,	PUNCT
inlawrev-21527	366	6	874	874	NUM
inlawrev-21527	366	7	(	(	PUNCT
inlawrev-21527	366	8	1976	1976	NUM
inlawrev-21527	366	9	)	)	PUNCT
inlawrev-21527	367	1	[	[	X
inlawrev-21527	367	2	hereinafter	hereinafter	NOUN
inlawrev-21527	367	3	attorney	attorney	NOUN
inlawrev-21527	367	4	responses	response	NOUN
inlawrev-21527	367	5	to	to	PART
inlawrev-21527	367	6	audit	audit	NOUN
inlawrev-21527	367	7	letters	letter	NOUN
inlawrev-21527	367	8	]	]	PUNCT
inlawrev-21527	367	9	.	.	PUNCT
inlawrev-21527	368	1	107	107	NUM
inlawrev-21527	368	2	.	.	PUNCT
inlawrev-21527	369	1	compare	compare	VERB
inlawrev-21527	369	2	aba	aba	PROPN
inlawrev-21527	369	3	statement	statement	NOUN
inlawrev-21527	369	4	of	of	ADP
inlawrev-21527	369	5	policy	policy	NOUN
inlawrev-21527	369	6	,	,	PUNCT
inlawrev-21527	369	7	supra	supra	PROPN
inlawrev-21527	369	8	note	note	PROPN
inlawrev-21527	369	9	37	37	NUM
inlawrev-21527	369	10	,	,	PUNCT
inlawrev-21527	369	11	at	at	ADP
inlawrev-21527	369	12	para	para	NOUN
inlawrev-21527	369	13	.	.	PUNCT
inlawrev-21527	370	1	5	5	NUM
inlawrev-21527	370	2	,	,	PUNCT
inlawrev-21527	370	3	with	with	ADP
inlawrev-21527	370	4	asc	asc	PROPN
inlawrev-21527	370	5	450	450	NUM
inlawrev-21527	370	6	-	-	PUNCT
inlawrev-21527	370	7	20	20	NUM
inlawrev-21527	370	8	-	-	PUNCT
inlawrev-21527	370	9	25	25	NUM
inlawrev-21527	370	10	-	-	SYM
inlawrev-21527	370	11	1	1	NUM
inlawrev-21527	370	12	(	(	PUNCT
inlawrev-21527	370	13	2010	2010	NUM
inlawrev-21527	370	14	)	)	PUNCT
inlawrev-21527	370	15	.	.	PUNCT
inlawrev-21527	371	1	108	108	NUM
inlawrev-21527	371	2	.	.	PUNCT
inlawrev-21527	372	1	aba	aba	PROPN
inlawrev-21527	372	2	statement	statement	NOUN
inlawrev-21527	372	3	of	of	ADP
inlawrev-21527	372	4	policy	policy	NOUN
inlawrev-21527	372	5	,	,	PUNCT
inlawrev-21527	372	6	supra	supra	PROPN
inlawrev-21527	372	7	note	note	PROPN
inlawrev-21527	372	8	37	37	NUM
inlawrev-21527	372	9	,	,	PUNCT
inlawrev-21527	372	10	at	at	ADP
inlawrev-21527	372	11	para	para	NOUN
inlawrev-21527	372	12	.	.	PUNCT
inlawrev-21527	373	1	5	5	NUM
inlawrev-21527	373	2	(	(	PUNCT
inlawrev-21527	373	3	emphasis	emphasis	NOUN
inlawrev-21527	373	4	added	add	VERB
inlawrev-21527	373	5	)	)	PUNCT
inlawrev-21527	373	6	.	.	PUNCT
inlawrev-21527	374	1	109	109	NUM
inlawrev-21527	374	2	.	.	PUNCT
inlawrev-21527	374	3	probable	probable	ADJ
inlawrev-21527	374	4	,	,	PUNCT
inlawrev-21527	374	5	asc	asc	PROPN
inlawrev-21527	374	6	glossary	glossary	NOUN
inlawrev-21527	374	7	(	(	PUNCT
inlawrev-21527	374	8	2010	2010	NUM
inlawrev-21527	374	9	)	)	PUNCT
inlawrev-21527	374	10	(	(	PUNCT
inlawrev-21527	374	11	emphasis	emphasis	NOUN
inlawrev-21527	374	12	added	add	VERB
inlawrev-21527	374	13	)	)	PUNCT
inlawrev-21527	374	14	.	.	PUNCT
inlawrev-21527	375	1	110	110	NUM
inlawrev-21527	375	2	.	.	X
inlawrev-21527	375	3	attorney	attorney	NOUN
inlawrev-21527	375	4	responses	response	NOUN
inlawrev-21527	375	5	to	to	ADP
inlawrev-21527	375	6	audit	audit	NOUN
inlawrev-21527	375	7	letters	letter	NOUN
inlawrev-21527	375	8	,	,	PUNCT
inlawrev-21527	375	9	supra	supra	PROPN
inlawrev-21527	375	10	note	note	PROPN
inlawrev-21527	375	11	106	106	NUM
inlawrev-21527	375	12	,	,	PUNCT
inlawrev-21527	375	13	at	at	ADP
inlawrev-21527	375	14	875	875	NUM
inlawrev-21527	375	15	.	.	NOUN
inlawrev-21527	375	16	111	111	NUM
inlawrev-21527	375	17	.	.	PUNCT
inlawrev-21527	376	1	i	i	PRON
inlawrev-21527	376	2	d.	d.	PROPN
inlawrev-21527	376	3	112	112	NUM
inlawrev-21527	376	4	.	.	PUNCT
inlawrev-21527	377	1	aba	aba	PROPN
inlawrev-21527	377	2	statement	statement	NOUN
inlawrev-21527	377	3	of	of	ADP
inlawrev-21527	377	4	policy	policy	NOUN
inlawrev-21527	377	5	,	,	PUNCT
inlawrev-21527	377	6	supra	supra	PROPN
inlawrev-21527	377	7	note	note	PROPN
inlawrev-21527	377	8	37	37	NUM
inlawrev-21527	377	9	,	,	PUNCT
inlawrev-21527	377	10	at	at	ADP
inlawrev-21527	377	11	para	para	NOUN
inlawrev-21527	377	12	.	.	PUNCT
inlawrev-21527	378	1	5	5	NUM
inlawrev-21527	378	2	.	.	SYM
inlawrev-21527	378	3	113	113	NUM
inlawrev-21527	378	4	.	.	PUNCT
inlawrev-21527	379	1	i	i	PRON
inlawrev-21527	379	2	d.	d.	PROPN
inlawrev-21527	379	3	at	at	ADP
inlawrev-21527	379	4	cmt	cmt	PROPN
inlawrev-21527	379	5	.	.	PUNCT
inlawrev-21527	380	1	5.2	5.2	NUM
inlawrev-21527	380	2	.	.	X
inlawrev-21527	381	1	114	114	NUM
inlawrev-21527	381	2	.	.	PUNCT
inlawrev-21527	382	1	anderson	anderson	PROPN
inlawrev-21527	382	2	,	,	PUNCT
inlawrev-21527	382	3	supra	supra	PROPN
inlawrev-21527	382	4	note	note	PROPN
inlawrev-21527	382	5	8	8	NUM
inlawrev-21527	382	6	,	,	PUNCT
inlawrev-21527	382	7	at	at	ADP
inlawrev-21527	382	8	153	153	NUM
inlawrev-21527	382	9	.	.	PUNCT
inlawrev-21527	382	10	115	115	NUM
inlawrev-21527	382	11	.	.	PUNCT
inlawrev-21527	383	1	attorney	attorney	NOUN
inlawrev-21527	383	2	responses	response	NOUN
inlawrev-21527	383	3	to	to	ADP
inlawrev-21527	383	4	audit	audit	NOUN
inlawrev-21527	383	5	letters	letter	NOUN
inlawrev-21527	383	6	,	,	PUNCT
inlawrev-21527	383	7	supra	supra	PROPN
inlawrev-21527	383	8	note	note	PROPN
inlawrev-21527	383	9	106	106	NUM
inlawrev-21527	383	10	,	,	PUNCT
inlawrev-21527	383	11	at	at	ADP
inlawrev-21527	383	12	876	876	NUM
inlawrev-21527	383	13	(	(	PUNCT
inlawrev-21527	383	14	citing	cite	VERB
inlawrev-21527	383	15	financial	financial	ADJ
inlawrev-21527	383	16	accounting	accounting	NOUN
inlawrev-21527	383	17	standards	standards	PROPN
inlawrev-21527	383	18	board	board	NOUN
inlawrev-21527	383	19	,	,	PUNCT
inlawrev-21527	383	20	statement	statement	NOUN
inlawrev-21527	383	21	of	of	ADP
inlawrev-21527	383	22	financial	financial	ADJ
inlawrev-21527	383	23	standards	standard	NOUN
inlawrev-21527	384	1	no	no	INTJ
inlawrev-21527	384	2	.	.	NOUN
inlawrev-21527	384	3	5	5	NUM
inlawrev-21527	384	4	,	,	PUNCT
inlawrev-21527	384	5	¶	¶	PROPN
inlawrev-21527	384	6	10	10	NUM
inlawrev-21527	384	7	(	(	PUNCT
inlawrev-21527	384	8	1975	1975	NUM
inlawrev-21527	384	9	)	)	PUNCT
inlawrev-21527	384	10	,	,	PUNCT
inlawrev-21527	384	11	now	now	ADV
inlawrev-21527	384	12	codified	codify	VERB
inlawrev-21527	384	13	at	at	ADP
inlawrev-21527	384	14	asc	asc	PROPN
inlawrev-21527	384	15	4502017	4502017	NUM
inlawrev-21527	384	16	]	]	PUNCT
inlawrev-21527	384	17	toeing	toe	VERB
inlawrev-21527	384	18	the	the	DET
inlawrev-21527	384	19	line	line	NOUN
inlawrev-21527	384	20	983	983	NUM
inlawrev-21527	384	21	threatened	threaten	VERB
inlawrev-21527	384	22	litigation	litigation	NOUN
inlawrev-21527	384	23	can	can	AUX
inlawrev-21527	384	24	not	not	PART
inlawrev-21527	384	25	be	be	AUX
inlawrev-21527	384	26	reasonably	reasonably	ADV
inlawrev-21527	384	27	estimated	estimate	VERB
inlawrev-21527	384	28	,	,	PUNCT
inlawrev-21527	384	29	and	and	CCONJ
inlawrev-21527	384	30	therefore	therefore	ADV
inlawrev-21527	384	31	can	can	AUX
inlawrev-21527	384	32	not	not	PART
inlawrev-21527	384	33	be	be	AUX
inlawrev-21527	384	34	accrued	accrue	VERB
inlawrev-21527	384	35	,	,	PUNCT
inlawrev-21527	384	36	the	the	DET
inlawrev-21527	384	37	aba	aba	PROPN
inlawrev-21527	384	38	and	and	CCONJ
inlawrev-21527	384	39	the	the	DET
inlawrev-21527	384	40	fa	fa	PROPN
inlawrev-21527	384	41	sb	sb	PROPN
inlawrev-21527	384	42	agree	agree	VERB
inlawrev-21527	384	43	that	that	SCONJ
inlawrev-21527	384	44	the	the	DET
inlawrev-21527	384	45	contingency	contingency	NOUN
inlawrev-21527	384	46	should	should	AUX
inlawrev-21527	384	47	still	still	ADV
inlawrev-21527	384	48	be	be	AUX
inlawrev-21527	384	49	disclosed	disclose	VERB
inlawrev-21527	384	50	in	in	ADP
inlawrev-21527	384	51	the	the	DET
inlawrev-21527	384	52	notes	note	NOUN
inlawrev-21527	384	53	to	to	ADP
inlawrev-21527	384	54	the	the	DET
inlawrev-21527	384	55	financial	financial	ADJ
inlawrev-21527	384	56	statements	statement	NOUN
inlawrev-21527	384	57	if	if	SCONJ
inlawrev-21527	384	58	there	there	PRON
inlawrev-21527	384	59	is	be	VERB
inlawrev-21527	384	60	“	"	PUNCT
inlawrev-21527	384	61	at	at	ADP
inlawrev-21527	384	62	least	least	ADJ
inlawrev-21527	384	63	a	a	DET
inlawrev-21527	384	64	reasonable	reasonable	ADJ
inlawrev-21527	384	65	possibility	possibility	NOUN
inlawrev-21527	384	66	that	that	SCONJ
inlawrev-21527	384	67	a	a	DET
inlawrev-21527	384	68	loss	loss	NOUN
inlawrev-21527	384	69	.	.	PUNCT
inlawrev-21527	384	70	.	.	PUNCT
inlawrev-21527	385	1	.	.	PUNCT
inlawrev-21527	386	1	may	may	AUX
inlawrev-21527	386	2	have	have	AUX
inlawrev-21527	386	3	been	be	AUX
inlawrev-21527	386	4	incurred	incur	VERB
inlawrev-21527	386	5	.	.	PUNCT
inlawrev-21527	386	6	”	"	PUNCT
inlawrev-21527	387	1	however	however	ADV
inlawrev-21527	387	2	,	,	PUNCT
inlawrev-21527	387	3	there	there	ADV
inlawrev-21527	387	4	is116	is116	ADP
inlawrev-21527	387	5	considerable	considerable	ADJ
inlawrev-21527	387	6	uncertainty	uncertainty	NOUN
inlawrev-21527	387	7	over	over	ADP
inlawrev-21527	387	8	whether	whether	SCONJ
inlawrev-21527	387	9	public	public	ADJ
inlawrev-21527	387	10	accountants	accountant	NOUN
inlawrev-21527	387	11	and	and	CCONJ
inlawrev-21527	387	12	lawyers	lawyer	NOUN
inlawrev-21527	387	13	harmonize	harmonize	VERB
inlawrev-21527	387	14	on	on	ADP
inlawrev-21527	387	15	the	the	DET
inlawrev-21527	387	16	definition	definition	NOUN
inlawrev-21527	387	17	and	and	CCONJ
inlawrev-21527	387	18	application	application	NOUN
inlawrev-21527	387	19	of	of	ADP
inlawrev-21527	387	20	the	the	DET
inlawrev-21527	387	21	operative	operative	ADJ
inlawrev-21527	387	22	term	term	NOUN
inlawrev-21527	387	23	“	"	PUNCT
inlawrev-21527	387	24	reasonable	reasonable	ADJ
inlawrev-21527	387	25	possibility	possibility	NOUN
inlawrev-21527	387	26	.	.	PUNCT
inlawrev-21527	388	1	”117	”117	PUNCT
inlawrev-21527	388	2	the	the	DET
inlawrev-21527	388	3	fasb	fasb	NOUN
inlawrev-21527	388	4	’s	’s	PART
inlawrev-21527	388	5	definition	definition	NOUN
inlawrev-21527	388	6	of	of	ADP
inlawrev-21527	388	7	reasonable	reasonable	ADJ
inlawrev-21527	388	8	possibility	possibility	NOUN
inlawrev-21527	388	9	is	be	AUX
inlawrev-21527	388	10	,	,	PUNCT
inlawrev-21527	388	11	“	"	PUNCT
inlawrev-21527	388	12	the	the	DET
inlawrev-21527	388	13	chance	chance	NOUN
inlawrev-21527	388	14	of	of	ADP
inlawrev-21527	388	15	the	the	DET
inlawrev-21527	388	16	future	future	ADJ
inlawrev-21527	388	17	event	event	NOUN
inlawrev-21527	388	18	or	or	CCONJ
inlawrev-21527	388	19	events	event	NOUN
inlawrev-21527	388	20	occurring	occur	VERB
inlawrev-21527	388	21	is	be	AUX
inlawrev-21527	388	22	more	more	ADJ
inlawrev-21527	388	23	than	than	ADP
inlawrev-21527	388	24	remote	remote	ADJ
inlawrev-21527	388	25	but	but	CCONJ
inlawrev-21527	388	26	less	less	ADJ
inlawrev-21527	388	27	than	than	ADP
inlawrev-21527	388	28	likely	likely	ADJ
inlawrev-21527	388	29	.	.	PUNCT
inlawrev-21527	388	30	”	"	PUNCT
inlawrev-21527	389	1	because	because	SCONJ
inlawrev-21527	389	2	the118	the118	PROPN
inlawrev-21527	389	3	fa	fa	PROPN
inlawrev-21527	389	4	sb	sb	PROPN
inlawrev-21527	389	5	defines	define	VERB
inlawrev-21527	389	6	remote	remote	ADJ
inlawrev-21527	389	7	as	as	ADP
inlawrev-21527	389	8	“	"	PUNCT
inlawrev-21527	389	9	[	[	X
inlawrev-21527	389	10	t]he	t]he	ADJ
inlawrev-21527	389	11	chance	chance	NOUN
inlawrev-21527	389	12	of	of	ADP
inlawrev-21527	389	13	the	the	DET
inlawrev-21527	389	14	event	event	NOUN
inlawrev-21527	389	15	or	or	CCONJ
inlawrev-21527	389	16	events	event	NOUN
inlawrev-21527	389	17	occurring	occur	VERB
inlawrev-21527	389	18	is	be	AUX
inlawrev-21527	389	19	slight	slight	ADJ
inlawrev-21527	389	20	,	,	PUNCT
inlawrev-21527	389	21	”	"	PUNCT
inlawrev-21527	389	22	the	the	DET
inlawrev-21527	389	23	fasb	fasb	NOUN
inlawrev-21527	389	24	“	"	PUNCT
inlawrev-21527	389	25	employ[s	employ[s	PROPN
inlawrev-21527	389	26	]	]	X
inlawrev-21527	389	27	a	a	DET
inlawrev-21527	389	28	‘	'	PUNCT
inlawrev-21527	389	29	slight	slight	ADJ
inlawrev-21527	389	30	chance	chance	NOUN
inlawrev-21527	389	31	’	'	PUNCT
inlawrev-21527	389	32	test	test	NOUN
inlawrev-21527	389	33	for	for	ADP
inlawrev-21527	389	34	determining	determine	VERB
inlawrev-21527	389	35	whether	whether	SCONJ
inlawrev-21527	389	36	an119	an119	PROPN
inlawrev-21527	389	37	unfavorable	unfavorable	ADJ
inlawrev-21527	389	38	outcome	outcome	NOUN
inlawrev-21527	389	39	is	be	AUX
inlawrev-21527	389	40	remote	remote	ADJ
inlawrev-21527	389	41	or	or	CCONJ
inlawrev-21527	389	42	is	be	AUX
inlawrev-21527	389	43	a	a	DET
inlawrev-21527	389	44	reasonable	reasonable	ADJ
inlawrev-21527	389	45	possibility	possibility	NOUN
inlawrev-21527	389	46	.	.	PUNCT
inlawrev-21527	389	47	”	"	PUNCT
inlawrev-21527	390	1	it	it	PRON
inlawrev-21527	390	2	is	be	AUX
inlawrev-21527	390	3	not	not	PART
inlawrev-21527	390	4	apparent120	apparent120	PROPN
inlawrev-21527	390	5	whether	whether	SCONJ
inlawrev-21527	390	6	the	the	DET
inlawrev-21527	390	7	aba	aba	PROPN
inlawrev-21527	390	8	agrees	agree	VERB
inlawrev-21527	390	9	with	with	ADP
inlawrev-21527	390	10	the	the	DET
inlawrev-21527	390	11	slight	slight	ADJ
inlawrev-21527	390	12	chance	chance	NOUN
inlawrev-21527	390	13	test	test	NOUN
inlawrev-21527	390	14	fasb	fasb	PROPN
inlawrev-21527	390	15	advocates	advocate	NOUN
inlawrev-21527	390	16	or	or	CCONJ
inlawrev-21527	390	17	requires	require	VERB
inlawrev-21527	390	18	more	more	ADV
inlawrev-21527	390	19	substantial	substantial	ADJ
inlawrev-21527	390	20	certainty	certainty	NOUN
inlawrev-21527	390	21	that	that	SCONJ
inlawrev-21527	390	22	the	the	DET
inlawrev-21527	390	23	client	client	NOUN
inlawrev-21527	390	24	will	will	AUX
inlawrev-21527	390	25	be	be	AUX
inlawrev-21527	390	26	successful	successful	ADJ
inlawrev-21527	390	27	in	in	ADP
inlawrev-21527	390	28	pending	pende	VERB
inlawrev-21527	390	29	or	or	CCONJ
inlawrev-21527	390	30	threatened	threaten	VERB
inlawrev-21527	390	31	litigation	litigation	NOUN
inlawrev-21527	390	32	before	before	SCONJ
inlawrev-21527	390	33	attorneys	attorney	NOUN
inlawrev-21527	390	34	should	should	AUX
inlawrev-21527	390	35	posit	posit	VERB
inlawrev-21527	390	36	an	an	DET
inlawrev-21527	390	37	unfavorable	unfavorable	ADJ
inlawrev-21527	390	38	outcome	outcome	NOUN
inlawrev-21527	390	39	is	be	AUX
inlawrev-21527	390	40	remote	remote	ADJ
inlawrev-21527	390	41	in	in	ADP
inlawrev-21527	390	42	the	the	DET
inlawrev-21527	390	43	attorneys	attorney	NOUN
inlawrev-21527	390	44	'	'	PART
inlawrev-21527	390	45	communication	communication	NOUN
inlawrev-21527	390	46	with	with	ADP
inlawrev-21527	390	47	the	the	DET
inlawrev-21527	390	48	auditors	auditor	NOUN
inlawrev-21527	390	49	.	.	PUNCT
inlawrev-21527	391	1	121	121	NUM
inlawrev-21527	391	2	one	one	NUM
inlawrev-21527	391	3	can	can	AUX
inlawrev-21527	391	4	reasonably	reasonably	ADV
inlawrev-21527	391	5	infer	infer	VERB
inlawrev-21527	391	6	that	that	SCONJ
inlawrev-21527	391	7	the	the	DET
inlawrev-21527	391	8	aba	aba	PROPN
inlawrev-21527	391	9	requires	require	VERB
inlawrev-21527	391	10	a	a	DET
inlawrev-21527	391	11	higher	high	ADJ
inlawrev-21527	391	12	degree	degree	NOUN
inlawrev-21527	391	13	of	of	ADP
inlawrev-21527	391	14	certainty	certainty	NOUN
inlawrev-21527	391	15	in	in	ADP
inlawrev-21527	391	16	measuring	measure	VERB
inlawrev-21527	391	17	remoteness	remoteness	NOUN
inlawrev-21527	391	18	than	than	ADP
inlawrev-21527	391	19	the	the	DET
inlawrev-21527	391	20	fasb	fasb	NOUN
inlawrev-21527	391	21	.	.	PUNCT
inlawrev-21527	392	1	such	such	DET
inlawrev-21527	392	2	a	a	DET
inlawrev-21527	392	3	conclusion	conclusion	NOUN
inlawrev-21527	392	4	derives	derive	VERB
inlawrev-21527	392	5	from	from	ADP
inlawrev-21527	392	6	both	both	CCONJ
inlawrev-21527	392	7	the	the	DET
inlawrev-21527	392	8	aba	aba	PROPN
inlawrev-21527	392	9	directive	directive	NOUN
inlawrev-21527	392	10	that	that	SCONJ
inlawrev-21527	392	11	attorneys	attorney	NOUN
inlawrev-21527	392	12	should	should	AUX
inlawrev-21527	392	13	normally	normally	ADV
inlawrev-21527	392	14	refrain	refrain	VERB
inlawrev-21527	392	15	from	from	ADP
inlawrev-21527	392	16	predicting	predict	VERB
inlawrev-21527	392	17	the	the	DET
inlawrev-21527	392	18	outcome	outcome	NOUN
inlawrev-21527	392	19	of	of	ADP
inlawrev-21527	392	20	asserted	assert	VERB
inlawrev-21527	392	21	claims	claim	NOUN
inlawrev-21527	392	22	and	and	CCONJ
inlawrev-21527	392	23	the	the	DET
inlawrev-21527	392	24	aba	aba	PROPN
inlawrev-21527	392	25	definition	definition	NOUN
inlawrev-21527	392	26	of	of	ADP
inlawrev-21527	392	27	reasonable	reasonable	ADJ
inlawrev-21527	392	28	possibility	possibility	NOUN
inlawrev-21527	392	29	compared	compare	VERB
inlawrev-21527	392	30	with	with	ADP
inlawrev-21527	392	31	that	that	PRON
inlawrev-21527	392	32	of	of	ADP
inlawrev-21527	392	33	the	the	DET
inlawrev-21527	392	34	fasb	fasb	NOUN
inlawrev-21527	392	35	.	.	PUNCT
inlawrev-21527	393	1	the	the	DET
inlawrev-21527	393	2	a	a	DET
inlawrev-21527	393	3	ba	ba	NOUN
inlawrev-21527	393	4	imposes	impose	VERB
inlawrev-21527	393	5	two	two	NUM
inlawrev-21527	393	6	conditions	condition	NOUN
inlawrev-21527	393	7	for	for	ADP
inlawrev-21527	393	8	a	a	DET
inlawrev-21527	393	9	finding	finding	NOUN
inlawrev-21527	393	10	that	that	SCONJ
inlawrev-21527	393	11	the122	the122	PROPN
inlawrev-21527	393	12	likelihood	likelihood	NOUN
inlawrev-21527	393	13	of	of	ADP
inlawrev-21527	393	14	an	an	DET
inlawrev-21527	393	15	unfavorable	unfavorable	ADJ
inlawrev-21527	393	16	outcome	outcome	NOUN
inlawrev-21527	393	17	is	be	AUX
inlawrev-21527	393	18	remote	remote	ADJ
inlawrev-21527	393	19	,	,	PUNCT
inlawrev-21527	393	20	“	"	PUNCT
inlawrev-21527	393	21	extrem	extrem	X
inlawrev-21527	393	22	ely	ely	ADV
inlawrev-21527	393	23	doubtful	doubtful	ADJ
inlawrev-21527	393	24	”	"	PUNCT
inlawrev-21527	393	25	and	and	CCONJ
inlawrev-21527	393	26	“	"	PUNCT
inlawrev-21527	393	27	slight	slight	ADJ
inlawrev-21527	393	28	”	"	PUNCT
inlawrev-21527	393	29	;	;	PUNCT
inlawrev-21527	393	30	whereas	whereas	SCONJ
inlawrev-21527	393	31	the	the	DET
inlawrev-21527	393	32	fasb	fasb	NOUN
inlawrev-21527	393	33	’s	’s	PART
inlawrev-21527	393	34	concept	concept	NOUN
inlawrev-21527	393	35	of	of	ADP
inlawrev-21527	393	36	remote	remote	NOUN
inlawrev-21527	393	37	has	have	VERB
inlawrev-21527	393	38	only	only	ADV
inlawrev-21527	393	39	one	one	NUM
inlawrev-21527	393	40	qualifying	qualify	VERB
inlawrev-21527	393	41	condition	condition	NOUN
inlawrev-21527	393	42	,	,	PUNCT
inlawrev-21527	393	43	“	"	PUNCT
inlawrev-21527	393	44	slight	slight	ADJ
inlawrev-21527	393	45	.	.	PUNCT
inlawrev-21527	393	46	”	"	PUNCT
inlawrev-21527	394	1	h	h	NOUN
inlawrev-21527	394	2	aving	ave	VERB
inlawrev-21527	394	3	even	even	ADV
inlawrev-21527	394	4	subtly	subtly	ADV
inlawrev-21527	394	5	different	different	ADJ
inlawrev-21527	394	6	standards	standard	NOUN
inlawrev-21527	394	7	for	for	ADP
inlawrev-21527	394	8	determining	determine	VERB
inlawrev-21527	394	9	the123	the123	NOUN
inlawrev-21527	394	10	likelihood	likelihood	NOUN
inlawrev-21527	394	11	of	of	ADP
inlawrev-21527	394	12	a	a	DET
inlawrev-21527	394	13	loss	loss	NOUN
inlawrev-21527	394	14	occurring	occur	VERB
inlawrev-21527	394	15	on	on	ADP
inlawrev-21527	394	16	any	any	DET
inlawrev-21527	394	17	specific	specific	ADJ
inlawrev-21527	394	18	claim	claim	NOUN
inlawrev-21527	394	19	may	may	AUX
inlawrev-21527	394	20	be	be	AUX
inlawrev-21527	394	21	expected	expect	VERB
inlawrev-21527	394	22	to	to	PART
inlawrev-21527	394	23	produce	produce	VERB
inlawrev-21527	394	24	conflicting	conflicting	ADJ
inlawrev-21527	394	25	disclosure	disclosure	NOUN
inlawrev-21527	394	26	standards	standard	NOUN
inlawrev-21527	394	27	.	.	PUNCT
inlawrev-21527	395	1	124	124	NUM
inlawrev-21527	395	2	iii	iii	NOUN
inlawrev-21527	395	3	.	.	PUNCT
inlawrev-21527	395	4	c	c	PROPN
inlawrev-21527	395	5	ase	ase	PROPN
inlawrev-21527	395	6	law	law	PROPN
inlawrev-21527	395	7	a	a	DET
inlawrev-21527	395	8	ddressing	ddressing	ADJ
inlawrev-21527	395	9	potential	potential	NOUN
inlawrev-21527	395	10	w	w	ADP
inlawrev-21527	395	11	aiver	aiver	NOUN
inlawrev-21527	395	12	of	of	ADP
inlawrev-21527	395	13	the	the	DET
inlawrev-21527	395	14	attorney	attorney	NOUN
inlawrev-21527	395	15	-	-	PUNCT
inlawrev-21527	395	16	c	c	PROPN
inlawrev-21527	395	17	lient	lient	PROPN
inlawrev-21527	395	18	privilege	privilege	PROPN
inlawrev-21527	395	19	and	and	CCONJ
inlawrev-21527	395	20	w	w	NOUN
inlawrev-21527	395	21	ork	ork	NOUN
inlawrev-21527	395	22	-	-	PUNCT
inlawrev-21527	395	23	product	product	NOUN
inlawrev-21527	395	24	d	d	PROPN
inlawrev-21527	395	25	octrine	octrine	ADJ
inlawrev-21527	395	26	a.	a.	NOUN
inlawrev-21527	395	27	attorney	attorney	PROPN
inlawrev-21527	395	28	-	-	PUNCT
inlawrev-21527	395	29	client	client	NOUN
inlawrev-21527	395	30	privilege	privilege	NOUN
inlawrev-21527	395	31	the	the	DET
inlawrev-21527	395	32	basic	basic	ADJ
inlawrev-21527	395	33	elements	element	NOUN
inlawrev-21527	395	34	of	of	ADP
inlawrev-21527	395	35	the	the	DET
inlawrev-21527	395	36	attorney	attorney	NOUN
inlawrev-21527	395	37	-	-	PUNCT
inlawrev-21527	395	38	client	client	NOUN
inlawrev-21527	395	39	privilege	privilege	NOUN
inlawrev-21527	395	40	are	be	AUX
inlawrev-21527	395	41	the	the	DET
inlawrev-21527	395	42	following	follow	VERB
inlawrev-21527	395	43	:	:	PUNCT
inlawrev-21527	395	44	(	(	PUNCT
inlawrev-21527	395	45	1	1	X
inlawrev-21527	395	46	)	)	PUNCT
inlawrev-21527	395	47	a	a	DET
inlawrev-21527	395	48	communication	communication	NOUN
inlawrev-21527	395	49	(	(	PUNCT
inlawrev-21527	395	50	2	2	NUM
inlawrev-21527	395	51	)	)	PUNCT
inlawrev-21527	395	52	between	between	ADP
inlawrev-21527	395	53	privileged	privileged	ADJ
inlawrev-21527	395	54	persons	person	NOUN
inlawrev-21527	395	55	,	,	PUNCT
inlawrev-21527	395	56	such	such	ADJ
inlawrev-21527	395	57	as	as	ADP
inlawrev-21527	395	58	an	an	DET
inlawrev-21527	395	59	attorney	attorney	NOUN
inlawrev-21527	395	60	,	,	PUNCT
inlawrev-21527	395	61	client	client	NOUN
inlawrev-21527	395	62	,	,	PUNCT
inlawrev-21527	395	63	or	or	CCONJ
inlawrev-21527	395	64	agent	agent	NOUN
inlawrev-21527	395	65	(	(	PUNCT
inlawrev-21527	395	66	3	3	NUM
inlawrev-21527	395	67	)	)	PUNCT
inlawrev-21527	395	68	made	make	VERB
inlawrev-21527	395	69	in	in	ADP
inlawrev-21527	395	70	confidence	confidence	NOUN
inlawrev-21527	395	71	(	(	PUNCT
inlawrev-21527	395	72	4	4	NUM
inlawrev-21527	395	73	)	)	PUNCT
inlawrev-21527	395	74	for	for	ADP
inlawrev-21527	395	75	the	the	DET
inlawrev-21527	395	76	purpose	purpose	NOUN
inlawrev-21527	395	77	of	of	ADP
inlawrev-21527	395	78	procuring	procuring	NOUN
inlawrev-21527	395	79	or	or	CCONJ
inlawrev-21527	395	80	offering	offer	VERB
inlawrev-21527	395	81	the	the	DET
inlawrev-21527	395	82	20	20	NUM
inlawrev-21527	395	83	-	-	SYM
inlawrev-21527	395	84	50	50	NUM
inlawrev-21527	395	85	-	-	PUNCT
inlawrev-21527	395	86	2	2	NUM
inlawrev-21527	395	87	)	)	PUNCT
inlawrev-21527	395	88	.	.	PUNCT
inlawrev-21527	396	1	116	116	NUM
inlawrev-21527	396	2	.	.	PUNCT
inlawrev-21527	397	1	compare	compare	PROPN
inlawrev-21527	397	2	asc	asc	PROPN
inlawrev-21527	397	3	450	450	NUM
inlawrev-21527	397	4	-	-	PUNCT
inlawrev-21527	397	5	20	20	NUM
inlawrev-21527	397	6	-	-	PUNCT
inlawrev-21527	397	7	50	50	NUM
inlawrev-21527	397	8	-	-	SYM
inlawrev-21527	397	9	3	3	NUM
inlawrev-21527	397	10	(	(	PUNCT
inlawrev-21527	397	11	2010	2010	NUM
inlawrev-21527	397	12	)	)	PUNCT
inlawrev-21527	397	13	(	(	PUNCT
inlawrev-21527	397	14	emphasis	emphasis	NOUN
inlawrev-21527	397	15	added	add	VERB
inlawrev-21527	397	16	)	)	PUNCT
inlawrev-21527	397	17	,	,	PUNCT
inlawrev-21527	397	18	with	with	ADP
inlawrev-21527	397	19	aba	aba	PROPN
inlawrev-21527	397	20	statement	statement	NOUN
inlawrev-21527	397	21	of	of	ADP
inlawrev-21527	397	22	policy	policy	NOUN
inlawrev-21527	397	23	,	,	PUNCT
inlawrev-21527	397	24	supra	supra	PROPN
inlawrev-21527	397	25	note	note	PROPN
inlawrev-21527	397	26	37	37	NUM
inlawrev-21527	397	27	,	,	PUNCT
inlawrev-21527	397	28	at	at	ADP
inlawrev-21527	397	29	cmt	cmt	PROPN
inlawrev-21527	397	30	.	.	PUNCT
inlawrev-21527	398	1	5.1	5.1	NUM
inlawrev-21527	398	2	.	.	X
inlawrev-21527	399	1	117	117	NUM
inlawrev-21527	399	2	.	.	PUNCT
inlawrev-21527	400	1	attorney	attorney	NOUN
inlawrev-21527	400	2	responses	response	NOUN
inlawrev-21527	400	3	to	to	ADP
inlawrev-21527	400	4	audit	audit	NOUN
inlawrev-21527	400	5	letters	letter	NOUN
inlawrev-21527	400	6	,	,	PUNCT
inlawrev-21527	400	7	supra	supra	PROPN
inlawrev-21527	400	8	note	note	PROPN
inlawrev-21527	400	9	106	106	NUM
inlawrev-21527	400	10	,	,	PUNCT
inlawrev-21527	400	11	at	at	ADP
inlawrev-21527	400	12	876	876	NUM
inlawrev-21527	400	13	.	.	PUNCT
inlawrev-21527	401	1	118	118	NUM
inlawrev-21527	401	2	.	.	PUNCT
inlawrev-21527	402	1	asc	asc	PROPN
inlawrev-21527	402	2	450	450	NUM
inlawrev-21527	402	3	-	-	PUNCT
inlawrev-21527	402	4	20	20	NUM
inlawrev-21527	402	5	-	-	PUNCT
inlawrev-21527	402	6	50	50	NUM
inlawrev-21527	402	7	-	-	SYM
inlawrev-21527	402	8	1	1	NUM
inlawrev-21527	402	9	n.6	n.6	NOUN
inlawrev-21527	402	10	(	(	PUNCT
inlawrev-21527	402	11	2010	2010	NUM
inlawrev-21527	402	12	)	)	PUNCT
inlawrev-21527	402	13	(	(	PUNCT
inlawrev-21527	402	14	emphasis	emphasis	NOUN
inlawrev-21527	402	15	added	add	VERB
inlawrev-21527	402	16	)	)	PUNCT
inlawrev-21527	402	17	.	.	PUNCT
inlawrev-21527	403	1	119	119	NUM
inlawrev-21527	403	2	.	.	PUNCT
inlawrev-21527	404	1	i	i	PRON
inlawrev-21527	404	2	d.	d.	PROPN
inlawrev-21527	404	3	at	at	ADP
inlawrev-21527	404	4	n.5	n.5	PROPN
inlawrev-21527	404	5	(	(	PUNCT
inlawrev-21527	404	6	emphasis	emphasis	NOUN
inlawrev-21527	404	7	added	add	VERB
inlawrev-21527	404	8	)	)	PUNCT
inlawrev-21527	404	9	.	.	PUNCT
inlawrev-21527	405	1	120	120	NUM
inlawrev-21527	405	2	.	.	PUNCT
inlawrev-21527	405	3	attorney	attorney	NOUN
inlawrev-21527	405	4	responses	response	NOUN
inlawrev-21527	405	5	to	to	ADP
inlawrev-21527	405	6	audit	audit	NOUN
inlawrev-21527	405	7	letters	letter	NOUN
inlawrev-21527	405	8	,	,	PUNCT
inlawrev-21527	405	9	supra	supra	PROPN
inlawrev-21527	405	10	note	note	PROPN
inlawrev-21527	405	11	106	106	NUM
inlawrev-21527	405	12	,	,	PUNCT
inlawrev-21527	405	13	at	at	ADP
inlawrev-21527	405	14	876	876	NUM
inlawrev-21527	405	15	.	.	PUNCT
inlawrev-21527	406	1	121	121	NUM
inlawrev-21527	406	2	.	.	PUNCT
inlawrev-21527	407	1	i	i	PRON
inlawrev-21527	407	2	d.	d.	PROPN
inlawrev-21527	407	3	at	at	ADP
inlawrev-21527	407	4	877	877	NUM
inlawrev-21527	407	5	.	.	PUNCT
inlawrev-21527	408	1	122	122	NUM
inlawrev-21527	408	2	.	.	PUNCT
inlawrev-21527	409	1	i	i	PRON
inlawrev-21527	409	2	d.	d.	PROPN
inlawrev-21527	409	3	123	123	NUM
inlawrev-21527	409	4	.	.	PUNCT
inlawrev-21527	410	1	i	i	PRON
inlawrev-21527	410	2	d.	d.	PROPN
inlawrev-21527	410	3	at	at	ADP
inlawrev-21527	410	4	876	876	NUM
inlawrev-21527	410	5	-	-	SYM
inlawrev-21527	410	6	77	77	NUM
inlawrev-21527	410	7	.	.	PUNCT
inlawrev-21527	411	1	124	124	NUM
inlawrev-21527	411	2	.	.	PUNCT
inlawrev-21527	412	1	barrett	barrett	PROPN
inlawrev-21527	412	2	,	,	PUNCT
inlawrev-21527	412	3	supra	supra	PROPN
inlawrev-21527	412	4	note	note	PROPN
inlawrev-21527	412	5	40	40	NUM
inlawrev-21527	412	6	,	,	PUNCT
inlawrev-21527	412	7	at	at	ADP
inlawrev-21527	412	8	1058	1058	NUM
inlawrev-21527	412	9	.	.	PUNCT
inlawrev-21527	413	1	984	984	NUM
inlawrev-21527	413	2	indiana	indiana	PROPN
inlawrev-21527	413	3	law	law	PROPN
inlawrev-21527	413	4	review	review	NOUN
inlawrev-21527	414	1	[	[	X
inlawrev-21527	414	2	vol	vol	NOUN
inlawrev-21527	414	3	.	.	PUNCT
inlawrev-21527	414	4	50:969	50:969	NUM
inlawrev-21527	414	5	client	client	NOUN
inlawrev-21527	414	6	legal	legal	ADJ
inlawrev-21527	414	7	assistance	assistance	NOUN
inlawrev-21527	414	8	.	.	PUNCT
inlawrev-21527	415	1	the	the	DET
inlawrev-21527	415	2	purpose	purpose	NOUN
inlawrev-21527	415	3	of	of	ADP
inlawrev-21527	415	4	the	the	DET
inlawrev-21527	415	5	attorney	attorney	NOUN
inlawrev-21527	415	6	-	-	PUNCT
inlawrev-21527	415	7	client	client	NOUN
inlawrev-21527	415	8	privilege	privilege	NOUN
inlawrev-21527	415	9	is	be	AUX
inlawrev-21527	415	10	to125	to125	PROPN
inlawrev-21527	415	11	“	"	PUNCT
inlawrev-21527	415	12	encourage	encourage	VERB
inlawrev-21527	415	13	full	full	ADJ
inlawrev-21527	415	14	and	and	CCONJ
inlawrev-21527	415	15	frank	frank	ADJ
inlawrev-21527	415	16	communication	communication	NOUN
inlawrev-21527	415	17	between	between	ADP
inlawrev-21527	415	18	attorneys	attorney	NOUN
inlawrev-21527	415	19	and	and	CCONJ
inlawrev-21527	415	20	their	their	PRON
inlawrev-21527	415	21	clients	client	NOUN
inlawrev-21527	415	22	and	and	CCONJ
inlawrev-21527	415	23	thereby	thereby	ADV
inlawrev-21527	415	24	promote	promote	VERB
inlawrev-21527	415	25	broader	broad	ADJ
inlawrev-21527	415	26	public	public	ADJ
inlawrev-21527	415	27	interests	interest	NOUN
inlawrev-21527	415	28	in	in	ADP
inlawrev-21527	415	29	the	the	DET
inlawrev-21527	415	30	observance	observance	NOUN
inlawrev-21527	415	31	of	of	ADP
inlawrev-21527	415	32	law	law	NOUN
inlawrev-21527	415	33	and	and	CCONJ
inlawrev-21527	415	34	administration	administration	NOUN
inlawrev-21527	415	35	of	of	ADP
inlawrev-21527	415	36	justice	justice	PROPN
inlawrev-21527	415	37	.	.	PUNCT
inlawrev-21527	415	38	”	"	PUNCT
inlawrev-21527	416	1	however	however	ADV
inlawrev-21527	416	2	,	,	PUNCT
inlawrev-21527	416	3	the	the	DET
inlawrev-21527	416	4	attorney	attorney	NOUN
inlawrev-21527	416	5	-	-	PUNCT
inlawrev-21527	416	6	client	client	NOUN
inlawrev-21527	416	7	privilege	privilege	NOUN
inlawrev-21527	416	8	can	can	AUX
inlawrev-21527	416	9	be126	be126	VERB
inlawrev-21527	416	10	waived	waive	VERB
inlawrev-21527	416	11	:	:	PUNCT
inlawrev-21527	416	12	“	"	PUNCT
inlawrev-21527	416	13	w	w	NOUN
inlawrev-21527	416	14	ith	ith	NOUN
inlawrev-21527	416	15	very	very	ADV
inlawrev-21527	416	16	few	few	ADJ
inlawrev-21527	416	17	exceptions	exception	NOUN
inlawrev-21527	416	18	,	,	PUNCT
inlawrev-21527	416	19	if	if	SCONJ
inlawrev-21527	416	20	privileged	privileged	ADJ
inlawrev-21527	416	21	materials	material	NOUN
inlawrev-21527	416	22	are	be	AUX
inlawrev-21527	416	23	disclosed	disclose	VERB
inlawrev-21527	416	24	to	to	ADP
inlawrev-21527	416	25	third	third	ADJ
inlawrev-21527	416	26	parties	party	NOUN
inlawrev-21527	416	27	,	,	PUNCT
inlawrev-21527	416	28	the	the	DET
inlawrev-21527	416	29	attorney	attorney	NOUN
inlawrev-21527	416	30	-	-	PUNCT
inlawrev-21527	416	31	client	client	NOUN
inlawrev-21527	416	32	privilege	privilege	NOUN
inlawrev-21527	416	33	is	be	AUX
inlawrev-21527	416	34	waived	waive	VERB
inlawrev-21527	416	35	and	and	CCONJ
inlawrev-21527	416	36	neither	neither	CCONJ
inlawrev-21527	416	37	the	the	DET
inlawrev-21527	416	38	attorney	attorney	NOUN
inlawrev-21527	416	39	nor	nor	CCONJ
inlawrev-21527	416	40	client	client	NOUN
inlawrev-21527	416	41	can	can	AUX
inlawrev-21527	416	42	keep	keep	VERB
inlawrev-21527	416	43	the	the	DET
inlawrev-21527	416	44	information	information	NOUN
inlawrev-21527	416	45	from	from	ADP
inlawrev-21527	416	46	being	be	AUX
inlawrev-21527	416	47	discovered	discover	VERB
inlawrev-21527	416	48	by	by	ADP
inlawrev-21527	416	49	adversaries	adversary	NOUN
inlawrev-21527	416	50	.	.	PUNCT
inlawrev-21527	416	51	”	"	PUNCT
inlawrev-21527	417	1	127	127	NUM
inlawrev-21527	417	2	the	the	DET
inlawrev-21527	417	3	case	case	NOUN
inlawrev-21527	417	4	law	law	NOUN
inlawrev-21527	417	5	surrounding	surround	VERB
inlawrev-21527	417	6	the	the	DET
inlawrev-21527	417	7	issue	issue	NOUN
inlawrev-21527	417	8	of	of	ADP
inlawrev-21527	417	9	whether	whether	SCONJ
inlawrev-21527	417	10	the	the	DET
inlawrev-21527	417	11	attorney	attorney	NOUN
inlawrev-21527	417	12	-	-	PUNCT
inlawrev-21527	417	13	client	client	NOUN
inlawrev-21527	417	14	privilege	privilege	NOUN
inlawrev-21527	417	15	protects	protect	VERB
inlawrev-21527	417	16	disclosure	disclosure	NOUN
inlawrev-21527	417	17	of	of	ADP
inlawrev-21527	417	18	a	a	DET
inlawrev-21527	417	19	lawyer	lawyer	NOUN
inlawrev-21527	417	20	’s	’s	PART
inlawrev-21527	417	21	response	response	NOUN
inlawrev-21527	417	22	to	to	ADP
inlawrev-21527	417	23	an	an	DET
inlawrev-21527	417	24	audit	audit	NOUN
inlawrev-21527	417	25	inquiry	inquiry	NOUN
inlawrev-21527	417	26	letter	letter	NOUN
inlawrev-21527	417	27	is	be	AUX
inlawrev-21527	417	28	quite	quite	ADV
inlawrev-21527	417	29	consistent	consistent	ADJ
inlawrev-21527	417	30	:	:	PUNCT
inlawrev-21527	417	31	it	it	PRON
inlawrev-21527	417	32	generally	generally	ADV
inlawrev-21527	417	33	does	do	VERB
inlawrev-21527	417	34	not	not	PART
inlawrev-21527	417	35	.	.	PUNCT
inlawrev-21527	418	1	to	to	PART
inlawrev-21527	418	2	fully	fully	ADV
inlawrev-21527	418	3	comprehend	comprehend	VERB
inlawrev-21527	418	4	the	the	DET
inlawrev-21527	418	5	effect	effect	NOUN
inlawrev-21527	418	6	that128	that128	SCONJ
inlawrev-21527	418	7	information	information	NOUN
inlawrev-21527	418	8	being	be	AUX
inlawrev-21527	418	9	divulged	divulge	VERB
inlawrev-21527	418	10	to	to	ADP
inlawrev-21527	418	11	public	public	ADJ
inlawrev-21527	418	12	accountants	accountant	NOUN
inlawrev-21527	418	13	has	have	VERB
inlawrev-21527	418	14	on	on	ADP
inlawrev-21527	418	15	the	the	DET
inlawrev-21527	418	16	attorney	attorney	NOUN
inlawrev-21527	418	17	-	-	PUNCT
inlawrev-21527	418	18	client	client	NOUN
inlawrev-21527	418	19	privilege	privilege	NOUN
inlawrev-21527	418	20	,	,	PUNCT
inlawrev-21527	418	21	it	it	PRON
inlawrev-21527	418	22	is	be	AUX
inlawrev-21527	418	23	instructive	instructive	ADJ
inlawrev-21527	418	24	to	to	PART
inlawrev-21527	418	25	parse	parse	VERB
inlawrev-21527	418	26	the	the	DET
inlawrev-21527	418	27	distinction	distinction	NOUN
inlawrev-21527	418	28	between	between	ADP
inlawrev-21527	418	29	two	two	NUM
inlawrev-21527	418	30	scenarios	scenario	NOUN
inlawrev-21527	418	31	.	.	PUNCT
inlawrev-21527	419	1	t	t	PROPN
inlawrev-21527	419	2	he129	he129	PROPN
inlawrev-21527	419	3	first	first	ADJ
inlawrev-21527	419	4	situation	situation	NOUN
inlawrev-21527	419	5	is	be	AUX
inlawrev-21527	419	6	where	where	SCONJ
inlawrev-21527	419	7	“	"	PUNCT
inlawrev-21527	419	8	communication	communication	NOUN
inlawrev-21527	419	9	[	[	X
inlawrev-21527	419	10	is	be	AUX
inlawrev-21527	419	11	]	]	PUNCT
inlawrev-21527	419	12	made	make	VERB
inlawrev-21527	419	13	in	in	ADP
inlawrev-21527	419	14	confidence	confidence	NOUN
inlawrev-21527	419	15	for	for	ADP
inlawrev-21527	419	16	the	the	DET
inlawrev-21527	419	17	purpose	purpose	NOUN
inlawrev-21527	419	18	of	of	ADP
inlawrev-21527	419	19	obtaining	obtain	VERB
inlawrev-21527	419	20	legal	legal	ADJ
inlawrev-21527	419	21	advice	advice	NOUN
inlawrev-21527	419	22	from	from	ADP
inlawrev-21527	419	23	the	the	DET
inlawrev-21527	419	24	lawyer	lawyer	NOUN
inlawrev-21527	419	25	.	.	PUNCT
inlawrev-21527	419	26	”	"	PUNCT
inlawrev-21527	420	1	130	130	NUM
inlawrev-21527	420	2	in	in	ADP
inlawrev-21527	420	3	this	this	DET
inlawrev-21527	420	4	first	first	ADJ
inlawrev-21527	420	5	scenario	scenario	NOUN
inlawrev-21527	420	6	,	,	PUNCT
inlawrev-21527	420	7	corporate	corporate	ADJ
inlawrev-21527	420	8	lawyers	lawyer	NOUN
inlawrev-21527	420	9	may	may	AUX
inlawrev-21527	420	10	engage	engage	VERB
inlawrev-21527	420	11	third	third	ADJ
inlawrev-21527	420	12	parties	party	NOUN
inlawrev-21527	420	13	,	,	PUNCT
inlawrev-21527	420	14	including	include	VERB
inlawrev-21527	420	15	accountants	accountant	NOUN
inlawrev-21527	420	16	,	,	PUNCT
inlawrev-21527	420	17	“	"	PUNCT
inlawrev-21527	420	18	in	in	ADP
inlawrev-21527	420	19	an	an	DET
inlawrev-21527	420	20	agent	agent	NOUN
inlawrev-21527	420	21	-	-	PUNCT
inlawrev-21527	420	22	principal	principal	NOUN
inlawrev-21527	420	23	relationship	relationship	NOUN
inlawrev-21527	420	24	and	and	CCONJ
inlawrev-21527	420	25	consult	consult	VERB
inlawrev-21527	420	26	with	with	ADP
inlawrev-21527	420	27	others	other	NOUN
inlawrev-21527	420	28	as	as	SCONJ
inlawrev-21527	420	29	needed	need	VERB
inlawrev-21527	420	30	in	in	ADP
inlawrev-21527	420	31	the	the	DET
inlawrev-21527	420	32	course	course	NOUN
inlawrev-21527	420	33	of	of	ADP
inlawrev-21527	420	34	representing	represent	VERB
inlawrev-21527	420	35	the	the	DET
inlawrev-21527	420	36	client	client	NOUN
inlawrev-21527	420	37	regarding	regard	VERB
inlawrev-21527	420	38	confidential	confidential	ADJ
inlawrev-21527	420	39	client	client	NOUN
inlawrev-21527	420	40	information	information	NOUN
inlawrev-21527	420	41	without	without	ADP
inlawrev-21527	420	42	waiving	waive	VERB
inlawrev-21527	420	43	the	the	DET
inlawrev-21527	420	44	attorney	attorney	NOUN
inlawrev-21527	420	45	-	-	PUNCT
inlawrev-21527	420	46	client	client	NOUN
inlawrev-21527	420	47	privilege	privilege	NOUN
inlawrev-21527	420	48	.	.	PUNCT
inlawrev-21527	420	49	”	"	PUNCT
inlawrev-21527	421	1	as	as	SCONJ
inlawrev-21527	421	2	the	the	DET
inlawrev-21527	421	3	court	court	NOUN
inlawrev-21527	421	4	in	in	ADP
inlawrev-21527	421	5	united	united	PROPN
inlawrev-21527	421	6	states	states	PROPN
inlawrev-21527	421	7	v.131	v.131	NOUN
inlawrev-21527	421	8	kovel	kovel	NOUN
inlawrev-21527	421	9	explained	explain	VERB
inlawrev-21527	421	10	,	,	PUNCT
inlawrev-21527	421	11	the	the	DET
inlawrev-21527	421	12	attorney	attorney	NOUN
inlawrev-21527	421	13	-	-	PUNCT
inlawrev-21527	421	14	client	client	NOUN
inlawrev-21527	421	15	privilege	privilege	NOUN
inlawrev-21527	421	16	is	be	AUX
inlawrev-21527	421	17	held	hold	VERB
inlawrev-21527	421	18	intact	intact	ADJ
inlawrev-21527	421	19	when	when	SCONJ
inlawrev-21527	421	20	the	the	DET
inlawrev-21527	421	21	accountant132	accountant132	PROPN
inlawrev-21527	421	22	acts	act	VERB
inlawrev-21527	421	23	merely	merely	ADV
inlawrev-21527	421	24	as	as	ADP
inlawrev-21527	421	25	a	a	DET
inlawrev-21527	421	26	“	"	PUNCT
inlawrev-21527	421	27	translator	translator	NOUN
inlawrev-21527	421	28	”	"	PUNCT
inlawrev-21527	421	29	between	between	ADP
inlawrev-21527	421	30	the	the	DET
inlawrev-21527	421	31	lawyer	lawyer	NOUN
inlawrev-21527	421	32	and	and	CCONJ
inlawrev-21527	421	33	accountant	accountant	NOUN
inlawrev-21527	421	34	.	.	PUNCT
inlawrev-21527	422	1	the	the	DET
inlawrev-21527	422	2	kovel133	kovel133	PROPN
inlawrev-21527	422	3	court	court	NOUN
inlawrev-21527	422	4	acknowledged	acknowledge	VERB
inlawrev-21527	422	5	that	that	SCONJ
inlawrev-21527	422	6	,	,	PUNCT
inlawrev-21527	422	7	because	because	SCONJ
inlawrev-21527	422	8	accounting	accounting	NOUN
inlawrev-21527	422	9	concepts	concept	NOUN
inlawrev-21527	422	10	often	often	ADV
inlawrev-21527	422	11	are	be	AUX
inlawrev-21527	422	12	a	a	DET
inlawrev-21527	422	13	“	"	PUNCT
inlawrev-21527	422	14	foreign	foreign	ADJ
inlawrev-21527	422	15	language	language	NOUN
inlawrev-21527	422	16	”	"	PUNCT
inlawrev-21527	422	17	to	to	ADP
inlawrev-21527	422	18	lawyers	lawyer	NOUN
inlawrev-21527	422	19	,	,	PUNCT
inlawrev-21527	422	20	it	it	PRON
inlawrev-21527	422	21	can	can	AUX
inlawrev-21527	422	22	be	be	AUX
inlawrev-21527	422	23	necessary	necessary	ADJ
inlawrev-21527	422	24	for	for	SCONJ
inlawrev-21527	422	25	counsel	counsel	NOUN
inlawrev-21527	422	26	to	to	PART
inlawrev-21527	422	27	utilize	utilize	VERB
inlawrev-21527	422	28	an	an	DET
inlawrev-21527	422	29	accountant	accountant	NOUN
inlawrev-21527	422	30	to	to	PART
inlawrev-21527	422	31	interpret	interpret	VERB
inlawrev-21527	422	32	a	a	DET
inlawrev-21527	422	33	client	client	NOUN
inlawrev-21527	422	34	’s	’s	PART
inlawrev-21527	422	35	complicated	complicated	ADJ
inlawrev-21527	422	36	tax	tax	NOUN
inlawrev-21527	422	37	problem	problem	NOUN
inlawrev-21527	422	38	,	,	PUNCT
inlawrev-21527	422	39	for	for	ADP
inlawrev-21527	422	40	example	example	NOUN
inlawrev-21527	422	41	.	.	PUNCT
inlawrev-21527	423	1	a	a	DET
inlawrev-21527	423	2	cpa	cpa	NOUN
inlawrev-21527	423	3	helping134	helping134	AUX
inlawrev-21527	423	4	clarify	clarify	VERB
inlawrev-21527	423	5	an	an	DET
inlawrev-21527	423	6	intricate	intricate	ADJ
inlawrev-21527	423	7	accounting	accounting	NOUN
inlawrev-21527	423	8	matter	matter	NOUN
inlawrev-21527	423	9	does	do	AUX
inlawrev-21527	423	10	not	not	PART
inlawrev-21527	423	11	destroy	destroy	VERB
inlawrev-21527	423	12	the	the	DET
inlawrev-21527	423	13	privilege	privilege	NOUN
inlawrev-21527	423	14	any	any	PRON
inlawrev-21527	423	15	more	more	ADJ
inlawrev-21527	423	16	than	than	ADP
inlawrev-21527	423	17	a	a	DET
inlawrev-21527	423	18	linguist	linguist	NOUN
inlawrev-21527	423	19	translating	translate	VERB
inlawrev-21527	423	20	french	french	NOUN
inlawrev-21527	423	21	into	into	ADP
inlawrev-21527	423	22	english	english	PROPN
inlawrev-21527	423	23	to	to	PART
inlawrev-21527	423	24	enable	enable	VERB
inlawrev-21527	423	25	the	the	DET
inlawrev-21527	423	26	lawyer	lawyer	NOUN
inlawrev-21527	423	27	to	to	PART
inlawrev-21527	423	28	provide	provide	VERB
inlawrev-21527	423	29	legal	legal	ADJ
inlawrev-21527	423	30	advice	advice	NOUN
inlawrev-21527	423	31	to	to	ADP
inlawrev-21527	423	32	his	his	PRON
inlawrev-21527	423	33	client	client	NOUN
inlawrev-21527	423	34	.	.	PUNCT
inlawrev-21527	424	1	135	135	NUM
inlawrev-21527	424	2	in	in	ADP
inlawrev-21527	424	3	the	the	DET
inlawrev-21527	424	4	second	second	ADJ
inlawrev-21527	424	5	circumstance	circumstance	NOUN
inlawrev-21527	424	6	,	,	PUNCT
inlawrev-21527	424	7	either	either	CCONJ
inlawrev-21527	424	8	(	(	PUNCT
inlawrev-21527	424	9	a	a	X
inlawrev-21527	424	10	)	)	PUNCT
inlawrev-21527	424	11	the	the	DET
inlawrev-21527	424	12	third	third	ADJ
inlawrev-21527	424	13	party	party	NOUN
inlawrev-21527	424	14	is	be	AUX
inlawrev-21527	424	15	not	not	PART
inlawrev-21527	424	16	an	an	DET
inlawrev-21527	424	17	agent	agent	NOUN
inlawrev-21527	424	18	of	of	ADP
inlawrev-21527	424	19	the	the	DET
inlawrev-21527	424	20	lawyer	lawyer	NOUN
inlawrev-21527	424	21	or	or	CCONJ
inlawrev-21527	424	22	client	client	NOUN
inlawrev-21527	424	23	;	;	PUNCT
inlawrev-21527	424	24	or	or	CCONJ
inlawrev-21527	424	25	(	(	PUNCT
inlawrev-21527	424	26	b	b	X
inlawrev-21527	424	27	)	)	PUNCT
inlawrev-21527	424	28	the	the	DET
inlawrev-21527	424	29	advice	advice	NOUN
inlawrev-21527	424	30	sought	seek	VERB
inlawrev-21527	424	31	from	from	ADP
inlawrev-21527	424	32	the	the	DET
inlawrev-21527	424	33	independent	independent	ADJ
inlawrev-21527	424	34	third	third	ADJ
inlawrev-21527	424	35	party	party	NOUN
inlawrev-21527	424	36	does	do	AUX
inlawrev-21527	424	37	not	not	PART
inlawrev-21527	424	38	constitute	constitute	VERB
inlawrev-21527	424	39	legal	legal	ADJ
inlawrev-21527	424	40	advice	advice	NOUN
inlawrev-21527	424	41	.	.	PUNCT
inlawrev-21527	425	1	here	here	ADV
inlawrev-21527	425	2	,	,	PUNCT
inlawrev-21527	425	3	courts	court	NOUN
inlawrev-21527	425	4	have	have	AUX
inlawrev-21527	425	5	regularly	regularly	ADV
inlawrev-21527	425	6	held	hold	VERB
inlawrev-21527	425	7	that	that	SCONJ
inlawrev-21527	425	8	the	the	DET
inlawrev-21527	425	9	distribution136	distribution136	PROPN
inlawrev-21527	425	10	125	125	NUM
inlawrev-21527	425	11	.	.	PUNCT
inlawrev-21527	425	12	restatement	restatement	NOUN
inlawrev-21527	425	13	(	(	PUNCT
inlawrev-21527	425	14	third	third	ADJ
inlawrev-21527	425	15	)	)	PUNCT
inlawrev-21527	425	16	of	of	ADP
inlawrev-21527	425	17	the	the	DET
inlawrev-21527	425	18	law	law	NOUN
inlawrev-21527	425	19	governing	govern	VERB
inlawrev-21527	425	20	lawyers	lawyer	NOUN
inlawrev-21527	425	21	§	§	PROPN
inlawrev-21527	425	22	68	68	NUM
inlawrev-21527	425	23	(	(	PUNCT
inlawrev-21527	425	24	2000	2000	NUM
inlawrev-21527	425	25	)	)	PUNCT
inlawrev-21527	425	26	.	.	PUNCT
inlawrev-21527	426	1	126	126	X
inlawrev-21527	426	2	.	.	PUNCT
inlawrev-21527	426	3	upjohn	upjohn	PROPN
inlawrev-21527	426	4	co.	co.	PROPN
inlawrev-21527	426	5	v.	v.	PROPN
inlawrev-21527	426	6	united	united	PROPN
inlawrev-21527	426	7	states	states	PROPN
inlawrev-21527	426	8	,	,	PUNCT
inlawrev-21527	426	9	449	449	NUM
inlawrev-21527	426	10	u.s	u.s	PROPN
inlawrev-21527	426	11	.	.	PROPN
inlawrev-21527	426	12	383	383	NUM
inlawrev-21527	426	13	,	,	PUNCT
inlawrev-21527	426	14	389	389	NUM
inlawrev-21527	426	15	(	(	PUNCT
inlawrev-21527	426	16	1981	1981	NUM
inlawrev-21527	426	17	)	)	PUNCT
inlawrev-21527	426	18	.	.	PUNCT
inlawrev-21527	427	1	127	127	NUM
inlawrev-21527	427	2	.	.	PUNCT
inlawrev-21527	428	1	rigby	rigby	PROPN
inlawrev-21527	428	2	,	,	PUNCT
inlawrev-21527	428	3	supra	supra	PROPN
inlawrev-21527	428	4	note	note	PROPN
inlawrev-21527	428	5	17	17	NUM
inlawrev-21527	428	6	.	.	PUNCT
inlawrev-21527	428	7	128	128	NUM
inlawrev-21527	428	8	.	.	PUNCT
inlawrev-21527	429	1	anderson	anderson	PROPN
inlawrev-21527	429	2	,	,	PUNCT
inlawrev-21527	429	3	supra	supra	PROPN
inlawrev-21527	429	4	note	note	PROPN
inlawrev-21527	429	5	8	8	NUM
inlawrev-21527	429	6	,	,	PUNCT
inlawrev-21527	429	7	at	at	ADP
inlawrev-21527	429	8	163	163	NUM
inlawrev-21527	429	9	.	.	PUNCT
inlawrev-21527	429	10	129	129	NUM
inlawrev-21527	429	11	.	.	PUNCT
inlawrev-21527	430	1	rigby	rigby	PROPN
inlawrev-21527	430	2	,	,	PUNCT
inlawrev-21527	430	3	supra	supra	PROPN
inlawrev-21527	430	4	note	note	PROPN
inlawrev-21527	430	5	17	17	NUM
inlawrev-21527	430	6	.	.	SYM
inlawrev-21527	430	7	130	130	NUM
inlawrev-21527	430	8	.	.	PUNCT
inlawrev-21527	431	1	united	united	PROPN
inlawrev-21527	431	2	states	states	PROPN
inlawrev-21527	431	3	v.	v.	ADP
inlawrev-21527	431	4	kovel	kovel	PROPN
inlawrev-21527	431	5	,	,	PUNCT
inlawrev-21527	431	6	296	296	NUM
inlawrev-21527	431	7	f.2d	f.2d	ADP
inlawrev-21527	431	8	918	918	NUM
inlawrev-21527	431	9	,	,	PUNCT
inlawrev-21527	431	10	922	922	NUM
inlawrev-21527	431	11	(	(	PUNCT
inlawrev-21527	431	12	2d	2d	NUM
inlawrev-21527	431	13	cir	cir	NOUN
inlawrev-21527	431	14	.	.	PUNCT
inlawrev-21527	431	15	1961	1961	NUM
inlawrev-21527	431	16	)	)	PUNCT
inlawrev-21527	431	17	(	(	PUNCT
inlawrev-21527	431	18	emphasis	emphasis	NOUN
inlawrev-21527	431	19	added	add	VERB
inlawrev-21527	431	20	)	)	PUNCT
inlawrev-21527	431	21	.	.	PUNCT
inlawrev-21527	432	1	131	131	NUM
inlawrev-21527	432	2	.	.	PUNCT
inlawrev-21527	433	1	rigby	rigby	PROPN
inlawrev-21527	433	2	,	,	PUNCT
inlawrev-21527	433	3	supra	supra	PROPN
inlawrev-21527	433	4	note	note	PROPN
inlawrev-21527	433	5	17	17	NUM
inlawrev-21527	433	6	(	(	PUNCT
inlawrev-21527	433	7	emphasis	emphasis	NOUN
inlawrev-21527	433	8	added	add	VERB
inlawrev-21527	433	9	)	)	PUNCT
inlawrev-21527	433	10	.	.	PUNCT
inlawrev-21527	434	1	132	132	NUM
inlawrev-21527	434	2	.	.	PUNCT
inlawrev-21527	435	1	in	in	ADP
inlawrev-21527	435	2	kovel	kovel	PROPN
inlawrev-21527	435	3	,	,	PUNCT
inlawrev-21527	435	4	a	a	DET
inlawrev-21527	435	5	cpa	cpa	NOUN
inlawrev-21527	435	6	hired	hire	VERB
inlawrev-21527	435	7	by	by	ADP
inlawrev-21527	435	8	a	a	DET
inlawrev-21527	435	9	law	law	NOUN
inlawrev-21527	435	10	firm	firm	NOUN
inlawrev-21527	435	11	refused	refuse	VERB
inlawrev-21527	435	12	to	to	PART
inlawrev-21527	435	13	answer	answer	VERB
inlawrev-21527	435	14	questions	question	NOUN
inlawrev-21527	435	15	by	by	ADP
inlawrev-21527	435	16	a	a	DET
inlawrev-21527	435	17	grand	grand	ADJ
inlawrev-21527	435	18	jury	jury	NOUN
inlawrev-21527	435	19	investigating	investigate	VERB
inlawrev-21527	435	20	the	the	DET
inlawrev-21527	435	21	law	law	NOUN
inlawrev-21527	435	22	firm	firm	NOUN
inlawrev-21527	435	23	’s	’s	PART
inlawrev-21527	435	24	client	client	NOUN
inlawrev-21527	435	25	for	for	ADP
inlawrev-21527	435	26	federal	federal	ADJ
inlawrev-21527	435	27	income	income	NOUN
inlawrev-21527	435	28	tax	tax	NOUN
inlawrev-21527	435	29	violations	violation	NOUN
inlawrev-21527	435	30	,	,	PUNCT
inlawrev-21527	435	31	on	on	ADP
inlawrev-21527	435	32	the	the	DET
inlawrev-21527	435	33	grounds	ground	NOUN
inlawrev-21527	435	34	that	that	SCONJ
inlawrev-21527	435	35	the	the	DET
inlawrev-21527	435	36	accountant	accountant	NOUN
inlawrev-21527	435	37	had	have	VERB
inlawrev-21527	435	38	attorney	attorney	NOUN
inlawrev-21527	435	39	-	-	PUNCT
inlawrev-21527	435	40	client	client	NOUN
inlawrev-21527	435	41	privilege	privilege	NOUN
inlawrev-21527	435	42	.	.	PUNCT
inlawrev-21527	436	1	296	296	NUM
inlawrev-21527	436	2	f.2d	f.2d	X
inlawrev-21527	436	3	at	at	ADP
inlawrev-21527	436	4	919	919	NUM
inlawrev-21527	436	5	.	.	PUNCT
inlawrev-21527	437	1	the	the	DET
inlawrev-21527	437	2	court	court	NOUN
inlawrev-21527	437	3	held	hold	VERB
inlawrev-21527	437	4	the	the	DET
inlawrev-21527	437	5	attorney	attorney	NOUN
inlawrev-21527	437	6	-	-	PUNCT
inlawrev-21527	437	7	client	client	NOUN
inlawrev-21527	437	8	privilege	privilege	NOUN
inlawrev-21527	437	9	was	be	AUX
inlawrev-21527	437	10	not	not	PART
inlawrev-21527	437	11	destroyed	destroy	VERB
inlawrev-21527	437	12	by	by	ADP
inlawrev-21527	437	13	the	the	DET
inlawrev-21527	437	14	presence	presence	NOUN
inlawrev-21527	437	15	of	of	ADP
inlawrev-21527	437	16	the	the	DET
inlawrev-21527	437	17	accountant	accountant	NOUN
inlawrev-21527	437	18	,	,	PUNCT
inlawrev-21527	437	19	who	who	PRON
inlawrev-21527	437	20	was	be	AUX
inlawrev-21527	437	21	“	"	PUNCT
inlawrev-21527	437	22	necessary	necessary	ADJ
inlawrev-21527	437	23	,	,	PUNCT
inlawrev-21527	437	24	or	or	CCONJ
inlawrev-21527	437	25	at	at	ADP
inlawrev-21527	437	26	least	least	ADJ
inlawrev-21527	437	27	highly	highly	ADV
inlawrev-21527	437	28	useful	useful	ADJ
inlawrev-21527	437	29	,	,	PUNCT
inlawrev-21527	437	30	for	for	ADP
inlawrev-21527	437	31	the	the	DET
inlawrev-21527	437	32	effective	effective	ADJ
inlawrev-21527	437	33	consultation	consultation	NOUN
inlawrev-21527	437	34	between	between	ADP
inlawrev-21527	437	35	the	the	DET
inlawrev-21527	437	36	client	client	NOUN
inlawrev-21527	437	37	and	and	CCONJ
inlawrev-21527	437	38	the	the	DET
inlawrev-21527	437	39	lawyer	lawyer	NOUN
inlawrev-21527	437	40	.	.	PUNCT
inlawrev-21527	437	41	”	"	PUNCT
inlawrev-21527	438	1	i	i	PRON
inlawrev-21527	438	2	d.	d.	VERB
inlawrev-21527	438	3	at	at	ADP
inlawrev-21527	438	4	919	919	NUM
inlawrev-21527	438	5	-	-	SYM
inlawrev-21527	438	6	22	22	NUM
inlawrev-21527	438	7	.	.	PUNCT
inlawrev-21527	439	1	133	133	NUM
inlawrev-21527	439	2	.	.	PUNCT
inlawrev-21527	440	1	i	i	PRON
inlawrev-21527	440	2	d.	d.	PROPN
inlawrev-21527	440	3	at	at	ADP
inlawrev-21527	440	4	921	921	NUM
inlawrev-21527	440	5	.	.	PUNCT
inlawrev-21527	440	6	134	134	NUM
inlawrev-21527	440	7	.	.	PUNCT
inlawrev-21527	441	1	i	i	PRON
inlawrev-21527	441	2	d.	d.	PROPN
inlawrev-21527	441	3	at	at	ADP
inlawrev-21527	441	4	922	922	NUM
inlawrev-21527	441	5	.	.	PUNCT
inlawrev-21527	441	6	135	135	NUM
inlawrev-21527	441	7	.	.	PUNCT
inlawrev-21527	442	1	see	see	VERB
inlawrev-21527	442	2	i	i	PRON
inlawrev-21527	442	3	d.	d.	PROPN
inlawrev-21527	442	4	136	136	NUM
inlawrev-21527	442	5	.	.	PUNCT
inlawrev-21527	443	1	rigby	rigby	PROPN
inlawrev-21527	443	2	,	,	PUNCT
inlawrev-21527	443	3	supra	supra	PROPN
inlawrev-21527	443	4	note	note	PROPN
inlawrev-21527	443	5	17	17	NUM
inlawrev-21527	443	6	.	.	NOUN
inlawrev-21527	443	7	2017	2017	NUM
inlawrev-21527	443	8	]	]	PUNCT
inlawrev-21527	444	1	toeing	toe	VERB
inlawrev-21527	444	2	the	the	DET
inlawrev-21527	444	3	line	line	NOUN
inlawrev-21527	444	4	985	985	NUM
inlawrev-21527	444	5	of	of	ADP
inlawrev-21527	444	6	information	information	NOUN
inlawrev-21527	444	7	results	result	NOUN
inlawrev-21527	444	8	in	in	ADP
inlawrev-21527	444	9	a	a	DET
inlawrev-21527	444	10	waiver	waiver	NOUN
inlawrev-21527	444	11	of	of	ADP
inlawrev-21527	444	12	the	the	DET
inlawrev-21527	444	13	attorney	attorney	NOUN
inlawrev-21527	444	14	-	-	PUNCT
inlawrev-21527	444	15	client	client	NOUN
inlawrev-21527	444	16	privilege	privilege	NOUN
inlawrev-21527	444	17	.	.	PUNCT
inlawrev-21527	445	1	because	because	SCONJ
inlawrev-21527	445	2	an137	an137	NOUN
inlawrev-21527	445	3	attorney	attorney	NOUN
inlawrev-21527	445	4	responding	respond	VERB
inlawrev-21527	445	5	to	to	ADP
inlawrev-21527	445	6	a	a	DET
inlawrev-21527	445	7	third	third	ADJ
inlawrev-21527	445	8	-	-	PUNCT
inlawrev-21527	445	9	party	party	NOUN
inlawrev-21527	445	10	public	public	ADJ
inlawrev-21527	445	11	accountant	accountant	NOUN
inlawrev-21527	445	12	regarding	regard	VERB
inlawrev-21527	445	13	a	a	DET
inlawrev-21527	445	14	matter	matter	NOUN
inlawrev-21527	445	15	that	that	PRON
inlawrev-21527	445	16	is	be	AUX
inlawrev-21527	445	17	not	not	PART
inlawrev-21527	445	18	related	relate	VERB
inlawrev-21527	445	19	to	to	ADP
inlawrev-21527	445	20	legal	legal	ADJ
inlawrev-21527	445	21	advice	advice	NOUN
inlawrev-21527	445	22	,	,	PUNCT
inlawrev-21527	445	23	but	but	CCONJ
inlawrev-21527	445	24	instead	instead	ADV
inlawrev-21527	445	25	for	for	ADP
inlawrev-21527	445	26	the	the	DET
inlawrev-21527	445	27	purpose	purpose	NOUN
inlawrev-21527	445	28	of	of	ADP
inlawrev-21527	445	29	issuing	issue	VERB
inlawrev-21527	445	30	financial	financial	ADJ
inlawrev-21527	445	31	statements	statement	NOUN
inlawrev-21527	445	32	,	,	PUNCT
inlawrev-21527	445	33	legal	legal	ADJ
inlawrev-21527	445	34	letter	letter	NOUN
inlawrev-21527	445	35	responses	response	NOUN
inlawrev-21527	445	36	fall	fall	VERB
inlawrev-21527	445	37	into	into	ADP
inlawrev-21527	445	38	the	the	DET
inlawrev-21527	445	39	second	second	ADJ
inlawrev-21527	445	40	set	set	NOUN
inlawrev-21527	445	41	of	of	ADP
inlawrev-21527	445	42	circumstances	circumstance	NOUN
inlawrev-21527	445	43	described	describe	VERB
inlawrev-21527	445	44	above	above	ADV
inlawrev-21527	445	45	.	.	PUNCT
inlawrev-21527	446	1	as	as	ADP
inlawrev-21527	446	2	such	such	ADJ
inlawrev-21527	446	3	,	,	PUNCT
inlawrev-21527	446	4	“	"	PUNCT
inlawrev-21527	446	5	the	the	DET
inlawrev-21527	446	6	attorney	attorney	NOUN
inlawrev-21527	446	7	-	-	PUNCT
inlawrev-21527	446	8	client	client	NOUN
inlawrev-21527	446	9	privilege	privilege	NOUN
inlawrev-21527	446	10	will	will	AUX
inlawrev-21527	446	11	not	not	PART
inlawrev-21527	446	12	protect	protect	VERB
inlawrev-21527	446	13	disclosure	disclosure	NOUN
inlawrev-21527	446	14	of	of	ADP
inlawrev-21527	446	15	the	the	DET
inlawrev-21527	446	16	attorney	attorney	NOUN
inlawrev-21527	446	17	’s	’s	PART
inlawrev-21527	446	18	response	response	NOUN
inlawrev-21527	446	19	to	to	ADP
inlawrev-21527	446	20	the	the	DET
inlawrev-21527	446	21	audit	audit	NOUN
inlawrev-21527	446	22	inquiry	inquiry	NOUN
inlawrev-21527	446	23	letter	letter	NOUN
inlawrev-21527	446	24	.	.	PUNCT
inlawrev-21527	446	25	”	"	PUNCT
inlawrev-21527	447	1	w	w	NOUN
inlawrev-21527	447	2	hile	hile	VERB
inlawrev-21527	447	3	the	the	DET
inlawrev-21527	447	4	case	case	NOUN
inlawrev-21527	447	5	law	law	NOUN
inlawrev-21527	447	6	is138	is138	PROPN
inlawrev-21527	447	7	largely	largely	ADV
inlawrev-21527	447	8	in	in	ADP
inlawrev-21527	447	9	agreement	agreement	NOUN
inlawrev-21527	447	10	that	that	PRON
inlawrev-21527	447	11	the	the	DET
inlawrev-21527	447	12	attorney	attorney	NOUN
inlawrev-21527	447	13	-	-	PUNCT
inlawrev-21527	447	14	client	client	NOUN
inlawrev-21527	447	15	privilege	privilege	NOUN
inlawrev-21527	447	16	does	do	AUX
inlawrev-21527	447	17	not	not	PART
inlawrev-21527	447	18	protect	protect	VERB
inlawrev-21527	447	19	an	an	DET
inlawrev-21527	447	20	attorney	attorney	NOUN
inlawrev-21527	447	21	’s	’s	PART
inlawrev-21527	447	22	response	response	NOUN
inlawrev-21527	447	23	to	to	ADP
inlawrev-21527	447	24	an	an	DET
inlawrev-21527	447	25	audit	audit	NOUN
inlawrev-21527	447	26	inquiry	inquiry	NOUN
inlawrev-21527	447	27	letter	letter	NOUN
inlawrev-21527	447	28	,	,	PUNCT
inlawrev-21527	447	29	there	there	PRON
inlawrev-21527	447	30	is	be	VERB
inlawrev-21527	447	31	less	less	ADV
inlawrev-21527	447	32	certainty	certainty	ADJ
inlawrev-21527	447	33	in	in	ADP
inlawrev-21527	447	34	respect	respect	NOUN
inlawrev-21527	447	35	to	to	ADP
inlawrev-21527	447	36	whether	whether	SCONJ
inlawrev-21527	447	37	an	an	DET
inlawrev-21527	447	38	audit	audit	NOUN
inlawrev-21527	447	39	letter	letter	NOUN
inlawrev-21527	447	40	can	can	AUX
inlawrev-21527	447	41	be	be	AUX
inlawrev-21527	447	42	sheltered	shelter	VERB
inlawrev-21527	447	43	from	from	ADP
inlawrev-21527	447	44	discovery	discovery	NOUN
inlawrev-21527	447	45	under	under	ADP
inlawrev-21527	447	46	a	a	DET
inlawrev-21527	447	47	theory	theory	NOUN
inlawrev-21527	447	48	of	of	ADP
inlawrev-21527	447	49	work	work	NOUN
inlawrev-21527	447	50	product	product	NOUN
inlawrev-21527	447	51	doctrine	doctrine	NOUN
inlawrev-21527	447	52	.	.	PUNCT
inlawrev-21527	448	1	b.	b.	PROPN
inlawrev-21527	448	2	work	work	PROPN
inlawrev-21527	448	3	product	product	NOUN
inlawrev-21527	448	4	doctrine	doctrine	VERB
inlawrev-21527	448	5	the	the	DET
inlawrev-21527	448	6	work	work	NOUN
inlawrev-21527	448	7	product	product	NOUN
inlawrev-21527	448	8	doctrine	doctrine	NOUN
inlawrev-21527	448	9	protects	protect	VERB
inlawrev-21527	448	10	from	from	ADP
inlawrev-21527	448	11	disclosure	disclosure	NOUN
inlawrev-21527	448	12	an	an	DET
inlawrev-21527	448	13	attorney	attorney	NOUN
inlawrev-21527	448	14	’s	’s	PART
inlawrev-21527	448	15	legal	legal	ADJ
inlawrev-21527	448	16	analysis	analysis	NOUN
inlawrev-21527	448	17	,	,	PUNCT
inlawrev-21527	448	18	trial	trial	NOUN
inlawrev-21527	448	19	preparation	preparation	NOUN
inlawrev-21527	448	20	,	,	PUNCT
inlawrev-21527	448	21	and	and	CCONJ
inlawrev-21527	448	22	thought	think	VERB
inlawrev-21527	448	23	processes	process	NOUN
inlawrev-21527	448	24	.	.	PUNCT
inlawrev-21527	449	1	w	w	NOUN
inlawrev-21527	449	2	hat	hat	NOUN
inlawrev-21527	449	3	is	be	AUX
inlawrev-21527	449	4	protected	protect	VERB
inlawrev-21527	449	5	are	be	AUX
inlawrev-21527	449	6	not	not	PART
inlawrev-21527	449	7	the139	the139	ADJ
inlawrev-21527	449	8	facts	fact	NOUN
inlawrev-21527	449	9	regarding	regard	VERB
inlawrev-21527	449	10	a	a	DET
inlawrev-21527	449	11	given	give	VERB
inlawrev-21527	449	12	issue	issue	NOUN
inlawrev-21527	449	13	,	,	PUNCT
inlawrev-21527	449	14	but	but	CCONJ
inlawrev-21527	449	15	rather	rather	ADV
inlawrev-21527	449	16	“	"	PUNCT
inlawrev-21527	449	17	the	the	DET
inlawrev-21527	449	18	work	work	NOUN
inlawrev-21527	449	19	performed	perform	VERB
inlawrev-21527	449	20	,	,	PUNCT
inlawrev-21527	449	21	materials	material	NOUN
inlawrev-21527	449	22	generated	generate	VERB
inlawrev-21527	449	23	and	and	CCONJ
inlawrev-21527	449	24	considerations	consideration	NOUN
inlawrev-21527	449	25	of	of	ADP
inlawrev-21527	449	26	the	the	DET
inlawrev-21527	449	27	lawyers	lawyer	NOUN
inlawrev-21527	449	28	in	in	ADP
inlawrev-21527	449	29	connection	connection	NOUN
inlawrev-21527	449	30	with	with	ADP
inlawrev-21527	449	31	the	the	DET
inlawrev-21527	449	32	investigation	investigation	NOUN
inlawrev-21527	449	33	and	and	CCONJ
inlawrev-21527	449	34	any	any	DET
inlawrev-21527	449	35	recommendations	recommendation	NOUN
inlawrev-21527	449	36	to	to	ADP
inlawrev-21527	449	37	the	the	DET
inlawrev-21527	449	38	[	[	X
inlawrev-21527	449	39	client	client	NOUN
inlawrev-21527	449	40	]	]	X
inlawrev-21527	449	41	.	.	PUNCT
inlawrev-21527	449	42	”	"	PUNCT
inlawrev-21527	450	1	the	the	DET
inlawrev-21527	450	2	theory	theory	NOUN
inlawrev-21527	450	3	behind	behind	ADP
inlawrev-21527	450	4	the	the	DET
inlawrev-21527	450	5	work	work	NOUN
inlawrev-21527	450	6	product	product	NOUN
inlawrev-21527	450	7	doctrine140	doctrine140	PROPN
inlawrev-21527	450	8	is	be	AUX
inlawrev-21527	450	9	that	that	SCONJ
inlawrev-21527	450	10	lawyers	lawyer	NOUN
inlawrev-21527	450	11	should	should	AUX
inlawrev-21527	450	12	be	be	AUX
inlawrev-21527	450	13	able	able	ADJ
inlawrev-21527	450	14	to	to	PART
inlawrev-21527	450	15	prepare	prepare	VERB
inlawrev-21527	450	16	for	for	ADP
inlawrev-21527	450	17	trial	trial	NOUN
inlawrev-21527	450	18	without	without	ADP
inlawrev-21527	450	19	fearing	fear	VERB
inlawrev-21527	450	20	that	that	SCONJ
inlawrev-21527	450	21	their	their	PRON
inlawrev-21527	450	22	work	work	NOUN
inlawrev-21527	450	23	might	might	AUX
inlawrev-21527	450	24	be	be	AUX
inlawrev-21527	450	25	turned	turn	VERB
inlawrev-21527	450	26	over	over	ADP
inlawrev-21527	450	27	to	to	ADP
inlawrev-21527	450	28	opposing	oppose	VERB
inlawrev-21527	450	29	counsel	counsel	NOUN
inlawrev-21527	450	30	by	by	ADP
inlawrev-21527	450	31	way	way	NOUN
inlawrev-21527	450	32	of	of	ADP
inlawrev-21527	450	33	a	a	DET
inlawrev-21527	450	34	discovery	discovery	NOUN
inlawrev-21527	450	35	request	request	NOUN
inlawrev-21527	450	36	.	.	PUNCT
inlawrev-21527	451	1	w	w	PROPN
inlawrev-21527	451	2	hile141	hile141	PROPN
inlawrev-21527	451	3	the	the	DET
inlawrev-21527	451	4	doctrine	doctrine	NOUN
inlawrev-21527	451	5	was	be	AUX
inlawrev-21527	451	6	established	establish	VERB
inlawrev-21527	451	7	by	by	ADP
inlawrev-21527	451	8	the	the	DET
inlawrev-21527	451	9	supreme	supreme	PROPN
inlawrev-21527	451	10	court	court	PROPN
inlawrev-21527	451	11	in	in	ADP
inlawrev-21527	451	12	1947	1947	NUM
inlawrev-21527	451	13	,	,	PUNCT
inlawrev-21527	451	14	it	it	PRON
inlawrev-21527	451	15	has	have	AUX
inlawrev-21527	451	16	since	since	SCONJ
inlawrev-21527	451	17	been142	been142	PROPN
inlawrev-21527	451	18	added	add	VERB
inlawrev-21527	451	19	to	to	ADP
inlawrev-21527	451	20	the	the	DET
inlawrev-21527	451	21	federal	federal	ADJ
inlawrev-21527	451	22	rules	rule	NOUN
inlawrev-21527	451	23	of	of	ADP
inlawrev-21527	451	24	civil	civil	ADJ
inlawrev-21527	451	25	procedure.143	procedure.143	NOUN
inlawrev-21527	451	26	to	to	PART
inlawrev-21527	451	27	qualify	qualify	VERB
inlawrev-21527	451	28	for	for	ADP
inlawrev-21527	451	29	the	the	DET
inlawrev-21527	451	30	protection	protection	NOUN
inlawrev-21527	451	31	of	of	ADP
inlawrev-21527	451	32	the	the	DET
inlawrev-21527	451	33	work	work	NOUN
inlawrev-21527	451	34	product	product	NOUN
inlawrev-21527	451	35	doctrine	doctrine	NOUN
inlawrev-21527	451	36	,	,	PUNCT
inlawrev-21527	451	37	documents	document	NOUN
inlawrev-21527	451	38	must	must	AUX
inlawrev-21527	451	39	meet	meet	VERB
inlawrev-21527	451	40	two	two	NUM
inlawrev-21527	451	41	conditions	condition	NOUN
inlawrev-21527	451	42	.	.	PUNCT
inlawrev-21527	452	1	first	first	ADV
inlawrev-21527	452	2	,	,	PUNCT
inlawrev-21527	452	3	a	a	DET
inlawrev-21527	452	4	document	document	NOUN
inlawrev-21527	452	5	must	must	AUX
inlawrev-21527	452	6	be	be	AUX
inlawrev-21527	452	7	prepared	prepare	VERB
inlawrev-21527	452	8	“	"	PUNCT
inlawrev-21527	452	9	in	in	ADP
inlawrev-21527	452	10	anticipation	anticipation	NOUN
inlawrev-21527	452	11	of	of	ADP
inlawrev-21527	452	12	litigation	litigation	NOUN
inlawrev-21527	452	13	or	or	CCONJ
inlawrev-21527	452	14	for	for	ADP
inlawrev-21527	452	15	trial	trial	NOUN
inlawrev-21527	452	16	.	.	PUNCT
inlawrev-21527	452	17	”	"	PUNCT
inlawrev-21527	453	1	second	second	ADV
inlawrev-21527	453	2	,	,	PUNCT
inlawrev-21527	453	3	a	a	DET
inlawrev-21527	453	4	document	document	NOUN
inlawrev-21527	453	5	must	must	AUX
inlawrev-21527	453	6	have	have	AUX
inlawrev-21527	453	7	been	be	AUX
inlawrev-21527	453	8	prepared	prepare	VERB
inlawrev-21527	453	9	“	"	PUNCT
inlawrev-21527	453	10	by	by	ADP
inlawrev-21527	453	11	or	or	CCONJ
inlawrev-21527	453	12	for144	for144	ADJ
inlawrev-21527	453	13	another	another	DET
inlawrev-21527	453	14	party	party	NOUN
inlawrev-21527	453	15	or	or	CCONJ
inlawrev-21527	453	16	its	its	PRON
inlawrev-21527	453	17	representative	representative	NOUN
inlawrev-21527	453	18	.	.	PUNCT
inlawrev-21527	453	19	”	"	PUNCT
inlawrev-21527	453	20	ambiguity	ambiguity	NOUN
inlawrev-21527	453	21	in	in	ADP
inlawrev-21527	453	22	the	the	DET
inlawrev-21527	453	23	interpretation	interpretation	NOUN
inlawrev-21527	453	24	of	of	ADP
inlawrev-21527	453	25	the145	the145	PROPN
inlawrev-21527	453	26	phrase	phrase	NOUN
inlawrev-21527	453	27	“	"	PUNCT
inlawrev-21527	453	28	prepared	prepare	VERB
inlawrev-21527	453	29	in	in	ADP
inlawrev-21527	453	30	anticipation	anticipation	NOUN
inlawrev-21527	453	31	of	of	ADP
inlawrev-21527	453	32	litigation	litigation	NOUN
inlawrev-21527	453	33	”	"	PUNCT
inlawrev-21527	453	34	initially	initially	ADV
inlawrev-21527	453	35	led	lead	VERB
inlawrev-21527	453	36	to	to	ADP
inlawrev-21527	453	37	a	a	DET
inlawrev-21527	453	38	split	split	NOUN
inlawrev-21527	453	39	in	in	ADP
inlawrev-21527	453	40	courts	court	NOUN
inlawrev-21527	453	41	137	137	NUM
inlawrev-21527	453	42	.	.	PUNCT
inlawrev-21527	454	1	in	in	ADP
inlawrev-21527	454	2	re	re	PROPN
inlawrev-21527	454	3	horowitz	horowitz	PROPN
inlawrev-21527	454	4	,	,	PUNCT
inlawrev-21527	454	5	482	482	NUM
inlawrev-21527	454	6	f.2d	f.2d	SYM
inlawrev-21527	454	7	72	72	NUM
inlawrev-21527	454	8	,	,	PUNCT
inlawrev-21527	454	9	82	82	NUM
inlawrev-21527	454	10	(	(	PUNCT
inlawrev-21527	454	11	2d	2d	NUM
inlawrev-21527	454	12	cir	cir	NOUN
inlawrev-21527	454	13	.	.	PROPN
inlawrev-21527	454	14	1973	1973	NUM
inlawrev-21527	454	15	)	)	PUNCT
inlawrev-21527	454	16	(	(	PUNCT
inlawrev-21527	454	17	holding	hold	VERB
inlawrev-21527	454	18	the	the	DET
inlawrev-21527	454	19	release	release	NOUN
inlawrev-21527	454	20	of	of	ADP
inlawrev-21527	454	21	information	information	NOUN
inlawrev-21527	454	22	to	to	ADP
inlawrev-21527	454	23	independent	independent	ADJ
inlawrev-21527	454	24	auditors	auditor	NOUN
inlawrev-21527	454	25	destroyed	destroy	VERB
inlawrev-21527	454	26	the	the	DET
inlawrev-21527	454	27	attorney	attorney	NOUN
inlawrev-21527	454	28	-	-	PUNCT
inlawrev-21527	454	29	client	client	NOUN
inlawrev-21527	454	30	privilege	privilege	NOUN
inlawrev-21527	454	31	)	)	PUNCT
inlawrev-21527	454	32	;	;	PUNCT
inlawrev-21527	454	33	united	united	PROPN
inlawrev-21527	454	34	states	states	PROPN
inlawrev-21527	454	35	v.	v.	PROPN
inlawrev-21527	454	36	el	el	PROPN
inlawrev-21527	454	37	paso	paso	PROPN
inlawrev-21527	454	38	co.	co.	PROPN
inlawrev-21527	454	39	,	,	PUNCT
inlawrev-21527	454	40	682	682	NUM
inlawrev-21527	454	41	f.2d	f.2d	NOUN
inlawrev-21527	454	42	530	530	NUM
inlawrev-21527	454	43	,	,	PUNCT
inlawrev-21527	454	44	540	540	NUM
inlawrev-21527	454	45	(	(	PUNCT
inlawrev-21527	454	46	5th	5th	ADJ
inlawrev-21527	454	47	cir	cir	NOUN
inlawrev-21527	454	48	.	.	PROPN
inlawrev-21527	454	49	1982	1982	NUM
inlawrev-21527	454	50	)	)	PUNCT
inlawrev-21527	454	51	(	(	PUNCT
inlawrev-21527	454	52	holding	hold	VERB
inlawrev-21527	454	53	the	the	DET
inlawrev-21527	454	54	revealing	revealing	NOUN
inlawrev-21527	454	55	of	of	ADP
inlawrev-21527	454	56	tax	tax	NOUN
inlawrev-21527	454	57	information	information	NOUN
inlawrev-21527	454	58	to	to	ADP
inlawrev-21527	454	59	independent	independent	ADJ
inlawrev-21527	454	60	auditors	auditor	NOUN
inlawrev-21527	454	61	destroyed	destroy	VERB
inlawrev-21527	454	62	confidentiality	confidentiality	NOUN
inlawrev-21527	454	63	in	in	ADP
inlawrev-21527	454	64	regard	regard	NOUN
inlawrev-21527	454	65	to	to	ADP
inlawrev-21527	454	66	these	these	DET
inlawrev-21527	454	67	documents	document	NOUN
inlawrev-21527	454	68	)	)	PUNCT
inlawrev-21527	454	69	;	;	PUNCT
inlawrev-21527	454	70	first	first	ADV
inlawrev-21527	454	71	fed	fed	PROPN
inlawrev-21527	454	72	.	.	PUNCT
inlawrev-21527	455	1	sav	sav	PROPN
inlawrev-21527	455	2	.	.	PUNCT
inlawrev-21527	455	3	bank	bank	PROPN
inlawrev-21527	455	4	of	of	ADP
inlawrev-21527	455	5	hegewisch	hegewisch	PROPN
inlawrev-21527	455	6	v.	v.	PROPN
inlawrev-21527	455	7	united	united	PROPN
inlawrev-21527	455	8	states	states	PROPN
inlawrev-21527	455	9	,	,	PUNCT
inlawrev-21527	455	10	55	55	NUM
inlawrev-21527	455	11	fed	feed	VERB
inlawrev-21527	455	12	.	.	PUNCT
inlawrev-21527	456	1	cl	cl	NOUN
inlawrev-21527	456	2	.	.	PUNCT
inlawrev-21527	457	1	263	263	NUM
inlawrev-21527	457	2	,	,	PUNCT
inlawrev-21527	457	3	269	269	NUM
inlawrev-21527	457	4	(	(	PUNCT
inlawrev-21527	457	5	2003	2003	NUM
inlawrev-21527	457	6	)	)	PUNCT
inlawrev-21527	457	7	(	(	PUNCT
inlawrev-21527	457	8	“	"	PUNCT
inlawrev-21527	457	9	just	just	ADV
inlawrev-21527	457	10	as	as	SCONJ
inlawrev-21527	457	11	documents	document	NOUN
inlawrev-21527	457	12	transmitted	transmit	VERB
inlawrev-21527	457	13	to	to	ADP
inlawrev-21527	457	14	an	an	DET
inlawrev-21527	457	15	agent	agent	NOUN
inlawrev-21527	457	16	for	for	ADP
inlawrev-21527	457	17	the	the	DET
inlawrev-21527	457	18	preparation	preparation	NOUN
inlawrev-21527	457	19	of	of	ADP
inlawrev-21527	457	20	a	a	DET
inlawrev-21527	457	21	tax	tax	NOUN
inlawrev-21527	457	22	return	return	NOUN
inlawrev-21527	457	23	are	be	AUX
inlawrev-21527	457	24	not	not	PART
inlawrev-21527	457	25	privileged	privileged	ADJ
inlawrev-21527	457	26	,	,	PUNCT
inlawrev-21527	457	27	documents	document	NOUN
inlawrev-21527	457	28	transmitted	transmit	VERB
inlawrev-21527	457	29	to	to	ADP
inlawrev-21527	457	30	an	an	DET
inlawrev-21527	457	31	agent	agent	NOUN
inlawrev-21527	457	32	for	for	ADP
inlawrev-21527	457	33	the	the	DET
inlawrev-21527	457	34	preparation	preparation	NOUN
inlawrev-21527	457	35	of	of	ADP
inlawrev-21527	457	36	an	an	DET
inlawrev-21527	457	37	audited	audit	VERB
inlawrev-21527	457	38	financial	financial	ADJ
inlawrev-21527	457	39	statement	statement	NOUN
inlawrev-21527	457	40	likewise	likewise	ADV
inlawrev-21527	457	41	are	be	AUX
inlawrev-21527	457	42	not	not	PART
inlawrev-21527	457	43	privileged	privileged	ADJ
inlawrev-21527	457	44	.	.	PUNCT
inlawrev-21527	457	45	”	"	PUNCT
inlawrev-21527	457	46	)	)	PUNCT
inlawrev-21527	457	47	.	.	PUNCT
inlawrev-21527	458	1	138	138	NUM
inlawrev-21527	458	2	.	.	PUNCT
inlawrev-21527	459	1	anderson	anderson	PROPN
inlawrev-21527	459	2	,	,	PUNCT
inlawrev-21527	459	3	supra	supra	PROPN
inlawrev-21527	459	4	note	note	PROPN
inlawrev-21527	459	5	8	8	NUM
inlawrev-21527	459	6	,	,	PUNCT
inlawrev-21527	459	7	at	at	ADP
inlawrev-21527	459	8	163	163	NUM
inlawrev-21527	459	9	.	.	PUNCT
inlawrev-21527	459	10	139	139	NUM
inlawrev-21527	459	11	.	.	PUNCT
inlawrev-21527	460	1	koprowski	koprowski	VERB
inlawrev-21527	460	2	et	et	PROPN
inlawrev-21527	460	3	al	al	PROPN
inlawrev-21527	460	4	.	.	PROPN
inlawrev-21527	460	5	,	,	PUNCT
inlawrev-21527	460	6	supra	supra	PROPN
inlawrev-21527	460	7	note	note	PROPN
inlawrev-21527	460	8	29	29	NUM
inlawrev-21527	460	9	,	,	PUNCT
inlawrev-21527	460	10	at	at	ADP
inlawrev-21527	460	11	448	448	NUM
inlawrev-21527	460	12	.	.	PUNCT
inlawrev-21527	461	1	140	140	NUM
inlawrev-21527	461	2	.	.	PUNCT
inlawrev-21527	462	1	david	david	PROPN
inlawrev-21527	462	2	m.	m.	PROPN
inlawrev-21527	462	3	brodsky	brodsky	PROPN
inlawrev-21527	462	4	,	,	PUNCT
inlawrev-21527	462	5	updates	update	VERB
inlawrev-21527	462	6	on	on	ADP
inlawrev-21527	462	7	the	the	DET
inlawrev-21527	462	8	corporate	corporate	ADJ
inlawrev-21527	462	9	attorney	attorney	NOUN
inlawrev-21527	462	10	-	-	PUNCT
inlawrev-21527	462	11	client	client	NOUN
inlawrev-21527	462	12	privilege	privilege	NOUN
inlawrev-21527	462	13	,	,	PUNCT
inlawrev-21527	462	14	8	8	NUM
inlawrev-21527	462	15	sedona	sedona	PROPN
inlawrev-21527	462	16	conf	conf	NOUN
inlawrev-21527	462	17	.	.	PUNCT
inlawrev-21527	463	1	j.	j.	PROPN
inlawrev-21527	463	2	89	89	PROPN
inlawrev-21527	463	3	,	,	PUNCT
inlawrev-21527	463	4	91	91	NUM
inlawrev-21527	463	5	(	(	PUNCT
inlawrev-21527	463	6	2007	2007	NUM
inlawrev-21527	463	7	)	)	PUNCT
inlawrev-21527	463	8	.	.	PUNCT
inlawrev-21527	464	1	141	141	NUM
inlawrev-21527	464	2	.	.	PUNCT
inlawrev-21527	464	3	koprowski	koprowski	VERB
inlawrev-21527	464	4	et	et	PROPN
inlawrev-21527	464	5	al	al	PROPN
inlawrev-21527	464	6	.	.	PROPN
inlawrev-21527	464	7	,	,	PUNCT
inlawrev-21527	464	8	supra	supra	PROPN
inlawrev-21527	464	9	note	note	PROPN
inlawrev-21527	464	10	29	29	NUM
inlawrev-21527	464	11	,	,	PUNCT
inlawrev-21527	464	12	at	at	ADP
inlawrev-21527	464	13	449	449	NUM
inlawrev-21527	464	14	(	(	PUNCT
inlawrev-21527	464	15	citing	cite	VERB
inlawrev-21527	464	16	hickman	hickman	PROPN
inlawrev-21527	464	17	v.	v.	PROPN
inlawrev-21527	464	18	taylor	taylor	PROPN
inlawrev-21527	464	19	,	,	PUNCT
inlawrev-21527	464	20	329	329	NUM
inlawrev-21527	464	21	u.s	u.s	PROPN
inlawrev-21527	464	22	.	.	PROPN
inlawrev-21527	464	23	495	495	NUM
inlawrev-21527	464	24	,	,	PUNCT
inlawrev-21527	464	25	511	511	NUM
inlawrev-21527	464	26	(	(	PUNCT
inlawrev-21527	464	27	1947	1947	NUM
inlawrev-21527	464	28	)	)	PUNCT
inlawrev-21527	464	29	)	)	PUNCT
inlawrev-21527	464	30	.	.	PUNCT
inlawrev-21527	465	1	142	142	NUM
inlawrev-21527	465	2	.	.	PUNCT
inlawrev-21527	466	1	hickman	hickman	PROPN
inlawrev-21527	466	2	,	,	PUNCT
inlawrev-21527	466	3	329	329	NUM
inlawrev-21527	466	4	u.s	u.s	PROPN
inlawrev-21527	466	5	.	.	PROPN
inlawrev-21527	466	6	at	at	ADP
inlawrev-21527	466	7	514	514	NUM
inlawrev-21527	466	8	(	(	PUNCT
inlawrev-21527	466	9	holding	hold	VERB
inlawrev-21527	466	10	the	the	DET
inlawrev-21527	466	11	discovery	discovery	NOUN
inlawrev-21527	466	12	of	of	ADP
inlawrev-21527	466	13	a	a	DET
inlawrev-21527	466	14	lawyer	lawyer	NOUN
inlawrev-21527	466	15	’s	’s	PART
inlawrev-21527	466	16	interview	interview	NOUN
inlawrev-21527	466	17	notes	note	NOUN
inlawrev-21527	466	18	and	and	CCONJ
inlawrev-21527	466	19	related	related	ADJ
inlawrev-21527	466	20	memoranda	memorandum	NOUN
inlawrev-21527	466	21	was	be	AUX
inlawrev-21527	466	22	prohibited	prohibit	VERB
inlawrev-21527	466	23	when	when	SCONJ
inlawrev-21527	466	24	prepared	prepare	VERB
inlawrev-21527	466	25	in	in	ADP
inlawrev-21527	466	26	anticipation	anticipation	NOUN
inlawrev-21527	466	27	of	of	ADP
inlawrev-21527	466	28	litigation	litigation	NOUN
inlawrev-21527	466	29	)	)	PUNCT
inlawrev-21527	466	30	.	.	PUNCT
inlawrev-21527	467	1	143	143	X
inlawrev-21527	467	2	.	.	PUNCT
inlawrev-21527	467	3	fed	fed	PROPN
inlawrev-21527	467	4	.	.	PUNCT
inlawrev-21527	468	1	r.	r.	PROPN
inlawrev-21527	468	2	civ	civ	PROPN
inlawrev-21527	468	3	.	.	PUNCT
inlawrev-21527	469	1	p.	p.	NOUN
inlawrev-21527	469	2	26(b)(3	26(b)(3	NUM
inlawrev-21527	469	3	)	)	PUNCT
inlawrev-21527	469	4	.	.	PUNCT
inlawrev-21527	470	1	144	144	NUM
inlawrev-21527	470	2	.	.	PUNCT
inlawrev-21527	470	3	fed	fed	PROPN
inlawrev-21527	470	4	.	.	PUNCT
inlawrev-21527	471	1	r.	r.	PROPN
inlawrev-21527	471	2	civ	civ	PROPN
inlawrev-21527	471	3	.	.	PUNCT
inlawrev-21527	472	1	p.	p.	NOUN
inlawrev-21527	472	2	26(b)(3)(a	26(b)(3)(a	NUM
inlawrev-21527	472	3	)	)	PUNCT
inlawrev-21527	472	4	.	.	PUNCT
inlawrev-21527	473	1	145	145	NUM
inlawrev-21527	473	2	.	.	PUNCT
inlawrev-21527	474	1	i	i	PRON
inlawrev-21527	474	2	d.	d.	PROPN
inlawrev-21527	474	3	986	986	NUM
inlawrev-21527	474	4	indiana	indiana	PROPN
inlawrev-21527	474	5	law	law	PROPN
inlawrev-21527	474	6	review	review	NOUN
inlawrev-21527	475	1	[	[	X
inlawrev-21527	475	2	vol	vol	NOUN
inlawrev-21527	475	3	.	.	PUNCT
inlawrev-21527	475	4	50:969	50:969	NUM
inlawrev-21527	475	5	regarding	regard	VERB
inlawrev-21527	475	6	whether	whether	SCONJ
inlawrev-21527	475	7	audit	audit	NOUN
inlawrev-21527	475	8	inquiry	inquiry	NOUN
inlawrev-21527	475	9	letters	letter	NOUN
inlawrev-21527	475	10	should	should	AUX
inlawrev-21527	475	11	receive	receive	VERB
inlawrev-21527	475	12	work	work	NOUN
inlawrev-21527	475	13	product	product	NOUN
inlawrev-21527	475	14	protection.146	protection.146	PROPN
inlawrev-21527	475	15	w	w	PROPN
inlawrev-21527	475	16	hile	hile	VERB
inlawrev-21527	475	17	the	the	DET
inlawrev-21527	475	18	recent	recent	ADJ
inlawrev-21527	475	19	trend	trend	NOUN
inlawrev-21527	475	20	of	of	ADP
inlawrev-21527	475	21	cases	case	NOUN
inlawrev-21527	475	22	have	have	AUX
inlawrev-21527	475	23	largely	largely	ADV
inlawrev-21527	475	24	absolved	absolve	VERB
inlawrev-21527	475	25	this	this	DET
inlawrev-21527	475	26	fissure	fissure	NOUN
inlawrev-21527	475	27	,	,	PUNCT
inlawrev-21527	475	28	there	there	PRON
inlawrev-21527	475	29	remains147	remains147	PROPN
inlawrev-21527	475	30	disagreement	disagreement	NOUN
inlawrev-21527	475	31	regarding	regard	VERB
inlawrev-21527	475	32	another	another	DET
inlawrev-21527	475	33	issue	issue	NOUN
inlawrev-21527	475	34	:	:	PUNCT
inlawrev-21527	475	35	whether	whether	SCONJ
inlawrev-21527	475	36	disclosing	disclose	VERB
inlawrev-21527	475	37	information	information	NOUN
inlawrev-21527	475	38	to	to	ADP
inlawrev-21527	475	39	an	an	DET
inlawrev-21527	475	40	independent	independent	ADJ
inlawrev-21527	475	41	auditor	auditor	NOUN
inlawrev-21527	475	42	constitutes	constitute	VERB
inlawrev-21527	475	43	disclosing	disclose	VERB
inlawrev-21527	475	44	information	information	NOUN
inlawrev-21527	475	45	to	to	ADP
inlawrev-21527	475	46	an	an	DET
inlawrev-21527	475	47	“	"	PUNCT
inlawrev-21527	475	48	adversary	adversary	NOUN
inlawrev-21527	475	49	,	,	PUNCT
inlawrev-21527	475	50	”	"	PUNCT
inlawrev-21527	475	51	which	which	PRON
inlawrev-21527	475	52	would	would	AUX
inlawrev-21527	475	53	waive	waive	VERB
inlawrev-21527	475	54	the	the	DET
inlawrev-21527	475	55	work	work	NOUN
inlawrev-21527	475	56	product	product	NOUN
inlawrev-21527	475	57	doctrine	doctrine	NOUN
inlawrev-21527	475	58	.	.	PUNCT
inlawrev-21527	476	1	148	148	NUM
inlawrev-21527	476	2	1	1	NUM
inlawrev-21527	476	3	.	.	PUNCT
inlawrev-21527	476	4	interpreting	interpret	VERB
inlawrev-21527	476	5	the	the	DET
inlawrev-21527	476	6	phrase	phrase	NOUN
inlawrev-21527	476	7	“	"	PUNCT
inlawrev-21527	476	8	in	in	ADP
inlawrev-21527	476	9	anticipation	anticipation	NOUN
inlawrev-21527	476	10	of	of	ADP
inlawrev-21527	476	11	litigation	litigation	NOUN
inlawrev-21527	476	12	.	.	PUNCT
inlawrev-21527	476	13	”	"	PUNCT
inlawrev-21527	476	14	—	—	PUNCT
inlawrev-21527	476	15	under	under	ADP
inlawrev-21527	476	16	the	the	DET
inlawrev-21527	476	17	“	"	PUNCT
inlawrev-21527	476	18	primary	primary	ADJ
inlawrev-21527	476	19	purpose	purpose	NOUN
inlawrev-21527	476	20	”	"	PUNCT
inlawrev-21527	476	21	approach	approach	NOUN
inlawrev-21527	476	22	,	,	PUNCT
inlawrev-21527	476	23	a	a	DET
inlawrev-21527	476	24	document	document	NOUN
inlawrev-21527	476	25	is	be	AUX
inlawrev-21527	476	26	considered	consider	VERB
inlawrev-21527	476	27	to	to	PART
inlawrev-21527	476	28	have	have	AUX
inlawrev-21527	476	29	been	be	AUX
inlawrev-21527	476	30	prepared	prepare	VERB
inlawrev-21527	476	31	in	in	ADP
inlawrev-21527	476	32	anticipation	anticipation	NOUN
inlawrev-21527	476	33	of	of	ADP
inlawrev-21527	476	34	litigation	litigation	NOUN
inlawrev-21527	476	35	only	only	ADV
inlawrev-21527	476	36	in	in	ADP
inlawrev-21527	476	37	the	the	DET
inlawrev-21527	476	38	case	case	NOUN
inlawrev-21527	476	39	that	that	SCONJ
inlawrev-21527	476	40	the	the	DET
inlawrev-21527	476	41	“	"	PUNCT
inlawrev-21527	476	42	primary	primary	ADJ
inlawrev-21527	476	43	motivating	motivating	NOUN
inlawrev-21527	476	44	purpose	purpose	NOUN
inlawrev-21527	476	45	behind	behind	ADP
inlawrev-21527	476	46	the	the	DET
inlawrev-21527	476	47	creation	creation	NOUN
inlawrev-21527	476	48	of	of	ADP
inlawrev-21527	476	49	the	the	DET
inlawrev-21527	476	50	document	document	NOUN
inlawrev-21527	476	51	was	be	AUX
inlawrev-21527	476	52	to	to	PART
inlawrev-21527	476	53	aid	aid	VERB
inlawrev-21527	476	54	in	in	ADP
inlawrev-21527	476	55	possible	possible	ADJ
inlawrev-21527	476	56	future	future	ADJ
inlawrev-21527	476	57	litigation	litigation	NOUN
inlawrev-21527	476	58	.	.	PUNCT
inlawrev-21527	477	1	”149	”149	PUNCT
inlawrev-21527	477	2	under	under	ADP
inlawrev-21527	477	3	the	the	DET
inlawrev-21527	477	4	second	second	ADJ
inlawrev-21527	477	5	,	,	PUNCT
inlawrev-21527	477	6	broader	broad	ADJ
inlawrev-21527	477	7	approach	approach	NOUN
inlawrev-21527	477	8	,	,	PUNCT
inlawrev-21527	477	9	the	the	DET
inlawrev-21527	477	10	“	"	PUNCT
inlawrev-21527	477	11	because	because	SCONJ
inlawrev-21527	477	12	of	of	ADP
inlawrev-21527	477	13	”	"	PUNCT
inlawrev-21527	477	14	formulation	formulation	NOUN
inlawrev-21527	477	15	,	,	PUNCT
inlawrev-21527	477	16	a	a	DET
inlawrev-21527	477	17	document	document	NOUN
inlawrev-21527	477	18	is	be	AUX
inlawrev-21527	477	19	considered	consider	VERB
inlawrev-21527	477	20	to	to	PART
inlawrev-21527	477	21	have	have	AUX
inlawrev-21527	477	22	been	be	AUX
inlawrev-21527	477	23	prepared	prepare	VERB
inlawrev-21527	477	24	in	in	ADP
inlawrev-21527	477	25	anticipation	anticipation	NOUN
inlawrev-21527	477	26	of	of	ADP
inlawrev-21527	477	27	litigation	litigation	NOUN
inlawrev-21527	477	28	if	if	SCONJ
inlawrev-21527	477	29	the	the	DET
inlawrev-21527	477	30	document	document	NOUN
inlawrev-21527	477	31	was	be	AUX
inlawrev-21527	477	32	“	"	PUNCT
inlawrev-21527	477	33	prepared	prepared	ADJ
inlawrev-21527	477	34	or	or	CCONJ
inlawrev-21527	477	35	obtained	obtain	VERB
inlawrev-21527	477	36	because	because	SCONJ
inlawrev-21527	477	37	of	of	ADP
inlawrev-21527	477	38	the	the	DET
inlawrev-21527	477	39	prospect	prospect	NOUN
inlawrev-21527	477	40	of	of	ADP
inlawrev-21527	477	41	litigation	litigation	NOUN
inlawrev-21527	477	42	.	.	PUNCT
inlawrev-21527	477	43	”	"	PUNCT
inlawrev-21527	478	1	150	150	NUM
inlawrev-21527	478	2	c	c	NOUN
inlawrev-21527	478	3	ourts	ourt	NOUN
inlawrev-21527	478	4	originally	originally	ADV
inlawrev-21527	478	5	diverged	diverge	VERB
inlawrev-21527	478	6	in	in	ADP
inlawrev-21527	478	7	respect	respect	NOUN
inlawrev-21527	478	8	to	to	ADP
inlawrev-21527	478	9	whether	whether	SCONJ
inlawrev-21527	478	10	they	they	PRON
inlawrev-21527	478	11	would	would	AUX
inlawrev-21527	478	12	consider	consider	VERB
inlawrev-21527	478	13	a	a	DET
inlawrev-21527	478	14	lawyer	lawyer	NOUN
inlawrev-21527	478	15	’s	’s	PART
inlawrev-21527	478	16	response	response	NOUN
inlawrev-21527	478	17	deemed	deem	VERB
inlawrev-21527	478	18	to	to	PART
inlawrev-21527	478	19	be	be	AUX
inlawrev-21527	478	20	prepared	prepare	VERB
inlawrev-21527	478	21	in	in	ADP
inlawrev-21527	478	22	anticipation	anticipation	NOUN
inlawrev-21527	478	23	of	of	ADP
inlawrev-21527	478	24	litigation	litigation	NOUN
inlawrev-21527	478	25	,	,	PUNCT
inlawrev-21527	478	26	and	and	CCONJ
inlawrev-21527	478	27	thus	thus	ADV
inlawrev-21527	478	28	eligible	eligible	ADJ
inlawrev-21527	478	29	for	for	ADP
inlawrev-21527	478	30	the	the	DET
inlawrev-21527	478	31	work	work	NOUN
inlawrev-21527	478	32	product	product	NOUN
inlawrev-21527	478	33	doctrine	doctrine	NOUN
inlawrev-21527	478	34	privilege	privilege	NOUN
inlawrev-21527	478	35	.	.	PUNCT
inlawrev-21527	479	1	however	however	ADV
inlawrev-21527	479	2	,	,	PUNCT
inlawrev-21527	479	3	as	as	SCONJ
inlawrev-21527	479	4	the	the	DET
inlawrev-21527	479	5	acceptance	acceptance	NOUN
inlawrev-21527	479	6	of151	of151	NOUN
inlawrev-21527	479	7	the	the	PRON
inlawrev-21527	479	8	broader	broad	ADJ
inlawrev-21527	479	9	“	"	PUNCT
inlawrev-21527	479	10	because	because	SCONJ
inlawrev-21527	479	11	of	of	ADP
inlawrev-21527	479	12	”	"	PUNCT
inlawrev-21527	479	13	approach	approach	NOUN
inlawrev-21527	479	14	garnered	garner	VERB
inlawrev-21527	479	15	favor	favor	NOUN
inlawrev-21527	479	16	among	among	ADP
inlawrev-21527	479	17	a	a	DET
inlawrev-21527	479	18	growing	grow	VERB
inlawrev-21527	479	19	number	number	NOUN
inlawrev-21527	479	20	of	of	ADP
inlawrev-21527	479	21	courts	court	NOUN
inlawrev-21527	479	22	,	,	PUNCT
inlawrev-21527	479	23	litigation	litigation	NOUN
inlawrev-21527	479	24	surrounding	surround	VERB
inlawrev-21527	479	25	this	this	DET
inlawrev-21527	479	26	issue	issue	NOUN
inlawrev-21527	479	27	has	have	AUX
inlawrev-21527	479	28	dwindled	dwindle	VERB
inlawrev-21527	479	29	.	.	PUNCT
inlawrev-21527	480	1	the	the	DET
inlawrev-21527	480	2	result	result	NOUN
inlawrev-21527	480	3	of	of	ADP
inlawrev-21527	480	4	the	the	DET
inlawrev-21527	480	5	large-152	large-152	NOUN
inlawrev-21527	480	6	146	146	NUM
inlawrev-21527	480	7	.	.	PUNCT
inlawrev-21527	480	8	compare	compare	VERB
inlawrev-21527	480	9	united	united	PROPN
inlawrev-21527	480	10	states	states	PROPN
inlawrev-21527	480	11	v.	v.	PROPN
inlawrev-21527	480	12	arthur	arthur	PROPN
inlawrev-21527	480	13	young	young	PROPN
inlawrev-21527	480	14	&	&	CCONJ
inlawrev-21527	480	15	co.	co.	PROPN
inlawrev-21527	480	16	,	,	PUNCT
inlawrev-21527	480	17	no	no	INTJ
inlawrev-21527	480	18	.	.	NOUN
inlawrev-21527	480	19	84	84	NUM
inlawrev-21527	480	20	-	-	PUNCT
inlawrev-21527	480	21	c-606	c-606	NUM
inlawrev-21527	480	22	-	-	PUNCT
inlawrev-21527	480	23	b	b	NOUN
inlawrev-21527	480	24	,	,	PUNCT
inlawrev-21527	480	25	1984	1984	NUM
inlawrev-21527	480	26	u.s	u.s	PROPN
inlawrev-21527	480	27	.	.	PROPN
inlawrev-21527	480	28	dist	dist	PROPN
inlawrev-21527	480	29	.	.	PUNCT
inlawrev-21527	481	1	lexis	lexis	NOUN
inlawrev-21527	481	2	22991	22991	NUM
inlawrev-21527	481	3	,	,	PUNCT
inlawrev-21527	481	4	at	at	ADP
inlawrev-21527	481	5	*	*	NUM
inlawrev-21527	481	6	12	12	NUM
inlawrev-21527	481	7	(	(	PUNCT
inlawrev-21527	481	8	n.d	n.d	PROPN
inlawrev-21527	481	9	.	.	PROPN
inlawrev-21527	481	10	okla	okla	PROPN
inlawrev-21527	481	11	.	.	PUNCT
inlawrev-21527	482	1	oct	oct	PROPN
inlawrev-21527	482	2	.	.	PROPN
inlawrev-21527	482	3	5	5	NUM
inlawrev-21527	482	4	,	,	PUNCT
inlawrev-21527	482	5	1984	1984	NUM
inlawrev-21527	482	6	)	)	PUNCT
inlawrev-21527	482	7	(	(	PUNCT
inlawrev-21527	482	8	holding	hold	VERB
inlawrev-21527	482	9	an	an	DET
inlawrev-21527	482	10	audit	audit	NOUN
inlawrev-21527	482	11	legal	legal	ADJ
inlawrev-21527	482	12	letter	letter	NOUN
inlawrev-21527	482	13	was	be	AUX
inlawrev-21527	482	14	protected	protect	VERB
inlawrev-21527	482	15	by	by	ADP
inlawrev-21527	482	16	the	the	DET
inlawrev-21527	482	17	work	work	NOUN
inlawrev-21527	482	18	product	product	NOUN
inlawrev-21527	482	19	doctrine	doctrine	NOUN
inlawrev-21527	482	20	because	because	SCONJ
inlawrev-21527	482	21	it	it	PRON
inlawrev-21527	482	22	was	be	AUX
inlawrev-21527	482	23	created	create	VERB
inlawrev-21527	482	24	in	in	ADP
inlawrev-21527	482	25	anticipation	anticipation	NOUN
inlawrev-21527	482	26	of	of	ADP
inlawrev-21527	482	27	litigation	litigation	NOUN
inlawrev-21527	482	28	)	)	PUNCT
inlawrev-21527	482	29	,	,	PUNCT
inlawrev-21527	482	30	and	and	CCONJ
inlawrev-21527	482	31	tronitech	tronitech	PROPN
inlawrev-21527	482	32	,	,	PUNCT
inlawrev-21527	482	33	inc	inc	PROPN
inlawrev-21527	482	34	.	.	PROPN
inlawrev-21527	483	1	v.	v.	PROPN
inlawrev-21527	483	2	ncr	ncr	PROPN
inlawrev-21527	483	3	corp	corp	PROPN
inlawrev-21527	483	4	.	.	PROPN
inlawrev-21527	483	5	,	,	PUNCT
inlawrev-21527	483	6	108	108	NUM
inlawrev-21527	483	7	f.r.d	f.r.d	NOUN
inlawrev-21527	483	8	.	.	PROPN
inlawrev-21527	483	9	655	655	NUM
inlawrev-21527	483	10	,	,	PUNCT
inlawrev-21527	483	11	656	656	NUM
inlawrev-21527	483	12	(	(	PUNCT
inlawrev-21527	483	13	s.d	s.d	PROPN
inlawrev-21527	483	14	.	.	PROPN
inlawrev-21527	483	15	ind	ind	PROPN
inlawrev-21527	483	16	.	.	PUNCT
inlawrev-21527	484	1	1985	1985	NUM
inlawrev-21527	484	2	)	)	PUNCT
inlawrev-21527	484	3	(	(	PUNCT
inlawrev-21527	484	4	same	same	ADJ
inlawrev-21527	484	5	)	)	PUNCT
inlawrev-21527	484	6	,	,	PUNCT
inlawrev-21527	484	7	with	with	ADP
inlawrev-21527	484	8	united	united	PROPN
inlawrev-21527	484	9	states	states	PROPN
inlawrev-21527	484	10	v.	v.	ADP
inlawrev-21527	484	11	gulf	gulf	PROPN
inlawrev-21527	484	12	oil	oil	PROPN
inlawrev-21527	484	13	corp	corp	PROPN
inlawrev-21527	484	14	.	.	PROPN
inlawrev-21527	484	15	,	,	PUNCT
inlawrev-21527	484	16	760	760	NUM
inlawrev-21527	484	17	f.2d	f.2d	NUM
inlawrev-21527	484	18	292	292	NUM
inlawrev-21527	484	19	,	,	PUNCT
inlawrev-21527	484	20	297	297	NUM
inlawrev-21527	484	21	(	(	PUNCT
inlawrev-21527	484	22	temp	temp	NOUN
inlawrev-21527	484	23	.	.	PUNCT
inlawrev-21527	485	1	emer	emer	PROPN
inlawrev-21527	485	2	.	.	PUNCT
inlawrev-21527	486	1	ct	ct	PROPN
inlawrev-21527	486	2	.	.	PUNCT
inlawrev-21527	487	1	app	app	PROPN
inlawrev-21527	487	2	.	.	PROPN
inlawrev-21527	487	3	1985	1985	NUM
inlawrev-21527	487	4	)	)	PUNCT
inlawrev-21527	487	5	(	(	PUNCT
inlawrev-21527	487	6	holding	hold	VERB
inlawrev-21527	487	7	an	an	DET
inlawrev-21527	487	8	audit	audit	NOUN
inlawrev-21527	487	9	legal	legal	ADJ
inlawrev-21527	487	10	letter	letter	NOUN
inlawrev-21527	487	11	was	be	AUX
inlawrev-21527	487	12	not	not	PART
inlawrev-21527	487	13	protected	protect	VERB
inlawrev-21527	487	14	by	by	ADP
inlawrev-21527	487	15	the	the	DET
inlawrev-21527	487	16	work	work	NOUN
inlawrev-21527	487	17	product	product	NOUN
inlawrev-21527	487	18	doctrine	doctrine	NOUN
inlawrev-21527	487	19	because	because	SCONJ
inlawrev-21527	487	20	the	the	DET
inlawrev-21527	487	21	letter	letter	NOUN
inlawrev-21527	487	22	was	be	AUX
inlawrev-21527	487	23	prepared	prepare	VERB
inlawrev-21527	487	24	only	only	ADV
inlawrev-21527	487	25	for	for	ADP
inlawrev-21527	487	26	the	the	DET
inlawrev-21527	487	27	business	business	NOUN
inlawrev-21527	487	28	purpose	purpose	NOUN
inlawrev-21527	487	29	of	of	ADP
inlawrev-21527	487	30	preparing	prepare	VERB
inlawrev-21527	487	31	the	the	DET
inlawrev-21527	487	32	financial	financial	ADJ
inlawrev-21527	487	33	statements	statement	NOUN
inlawrev-21527	487	34	to	to	PART
inlawrev-21527	487	35	comply	comply	VERB
inlawrev-21527	487	36	with	with	ADP
inlawrev-21527	487	37	the	the	DET
inlawrev-21527	487	38	federal	federal	ADJ
inlawrev-21527	487	39	securities	security	NOUN
inlawrev-21527	487	40	laws	law	NOUN
inlawrev-21527	487	41	,	,	PUNCT
inlawrev-21527	487	42	not	not	PART
inlawrev-21527	487	43	in	in	ADP
inlawrev-21527	487	44	anticipation	anticipation	NOUN
inlawrev-21527	487	45	of	of	ADP
inlawrev-21527	487	46	litigation	litigation	NOUN
inlawrev-21527	487	47	)	)	PUNCT
inlawrev-21527	487	48	.	.	PUNCT
inlawrev-21527	488	1	147	147	NUM
inlawrev-21527	488	2	.	.	PUNCT
inlawrev-21527	489	1	see	see	VERB
inlawrev-21527	489	2	infra	infra	NOUN
inlawrev-21527	489	3	part	part	NOUN
inlawrev-21527	489	4	iii.b.1	iii.b.1	NOUN
inlawrev-21527	489	5	.	.	PROPN
inlawrev-21527	489	6	148	148	NUM
inlawrev-21527	489	7	.	.	PUNCT
inlawrev-21527	490	1	see	see	VERB
inlawrev-21527	490	2	niagara	niagara	PROPN
inlawrev-21527	490	3	mohawk	mohawk	PROPN
inlawrev-21527	490	4	power	power	PROPN
inlawrev-21527	490	5	corp	corp	PROPN
inlawrev-21527	490	6	.	.	PROPN
inlawrev-21527	491	1	v.	v.	ADP
inlawrev-21527	491	2	stone	stone	PROPN
inlawrev-21527	491	3	&	&	CCONJ
inlawrev-21527	491	4	webster	webster	PROPN
inlawrev-21527	491	5	eng’g	eng’g	PROPN
inlawrev-21527	491	6	corp	corp	PROPN
inlawrev-21527	491	7	.	.	PROPN
inlawrev-21527	491	8	,	,	PUNCT
inlawrev-21527	491	9	125	125	NUM
inlawrev-21527	491	10	f.r.d	f.r.d	NOUN
inlawrev-21527	491	11	.	.	PROPN
inlawrev-21527	491	12	578	578	NUM
inlawrev-21527	491	13	,	,	PUNCT
inlawrev-21527	491	14	587	587	NUM
inlawrev-21527	491	15	(	(	PUNCT
inlawrev-21527	491	16	n.d.n.y	n.d.n.y	PROPN
inlawrev-21527	491	17	.	.	NOUN
inlawrev-21527	491	18	1989	1989	NUM
inlawrev-21527	491	19	)	)	PUNCT
inlawrev-21527	491	20	(	(	PUNCT
inlawrev-21527	491	21	“	"	PUNCT
inlawrev-21527	491	22	[	[	X
inlawrev-21527	491	23	t]he	t]he	ADV
inlawrev-21527	491	24	work	work	NOUN
inlawrev-21527	491	25	product	product	NOUN
inlawrev-21527	491	26	protection	protection	NOUN
inlawrev-21527	491	27	is	be	AUX
inlawrev-21527	491	28	waived	waive	VERB
inlawrev-21527	491	29	when	when	SCONJ
inlawrev-21527	491	30	documents	document	NOUN
inlawrev-21527	491	31	are	be	AUX
inlawrev-21527	491	32	voluntarily	voluntarily	ADV
inlawrev-21527	491	33	shared	share	VERB
inlawrev-21527	491	34	with	with	ADP
inlawrev-21527	491	35	an	an	DET
inlawrev-21527	491	36	adversary	adversary	NOUN
inlawrev-21527	491	37	or	or	CCONJ
inlawrev-21527	491	38	when	when	SCONJ
inlawrev-21527	491	39	a	a	DET
inlawrev-21527	491	40	party	party	NOUN
inlawrev-21527	491	41	possessing	possess	VERB
inlawrev-21527	491	42	the	the	DET
inlawrev-21527	491	43	documents	document	NOUN
inlawrev-21527	491	44	seeks	seek	VERB
inlawrev-21527	491	45	to	to	PART
inlawrev-21527	491	46	selectively	selectively	ADV
inlawrev-21527	491	47	present	present	VERB
inlawrev-21527	491	48	the	the	DET
inlawrev-21527	491	49	materials	material	NOUN
inlawrev-21527	491	50	to	to	PART
inlawrev-21527	491	51	prove	prove	VERB
inlawrev-21527	491	52	a	a	DET
inlawrev-21527	491	53	point	point	NOUN
inlawrev-21527	491	54	,	,	PUNCT
inlawrev-21527	491	55	but	but	CCONJ
inlawrev-21527	491	56	then	then	ADV
inlawrev-21527	491	57	attempts	attempt	VERB
inlawrev-21527	491	58	to	to	PART
inlawrev-21527	491	59	invoke	invoke	VERB
inlawrev-21527	491	60	the	the	DET
inlawrev-21527	491	61	privilege	privilege	NOUN
inlawrev-21527	491	62	to	to	PART
inlawrev-21527	491	63	prevent	prevent	VERB
inlawrev-21527	491	64	an	an	DET
inlawrev-21527	491	65	opponent	opponent	NOUN
inlawrev-21527	491	66	from	from	ADP
inlawrev-21527	491	67	challenging	challenge	VERB
inlawrev-21527	491	68	the	the	DET
inlawrev-21527	491	69	assertion	assertion	NOUN
inlawrev-21527	491	70	.	.	PUNCT
inlawrev-21527	491	71	”	"	PUNCT
inlawrev-21527	491	72	)	)	PUNCT
inlawrev-21527	491	73	.	.	PUNCT
inlawrev-21527	492	1	149	149	NUM
inlawrev-21527	492	2	.	.	PUNCT
inlawrev-21527	493	1	united	united	PROPN
inlawrev-21527	493	2	states	states	PROPN
inlawrev-21527	493	3	v.	v.	ADP
inlawrev-21527	493	4	adlman	adlman	NOUN
inlawrev-21527	493	5	,	,	PUNCT
inlawrev-21527	493	6	134	134	NUM
inlawrev-21527	493	7	f.3d	f.3d	NUM
inlawrev-21527	493	8	1194	1194	NUM
inlawrev-21527	493	9	,	,	PUNCT
inlawrev-21527	493	10	1198	1198	NUM
inlawrev-21527	493	11	(	(	PUNCT
inlawrev-21527	493	12	2d	2d	NUM
inlawrev-21527	493	13	cir	cir	NOUN
inlawrev-21527	493	14	.	.	PUNCT
inlawrev-21527	493	15	1998	1998	NUM
inlawrev-21527	493	16	)	)	PUNCT
inlawrev-21527	493	17	.	.	PUNCT
inlawrev-21527	494	1	150	150	NUM
inlawrev-21527	494	2	.	.	PUNCT
inlawrev-21527	495	1	i	i	PRON
inlawrev-21527	495	2	d.	d.	PROPN
inlawrev-21527	495	3	at	at	ADP
inlawrev-21527	495	4	1202	1202	NUM
inlawrev-21527	495	5	.	.	PUNCT
inlawrev-21527	496	1	151	151	NUM
inlawrev-21527	496	2	.	.	PUNCT
inlawrev-21527	496	3	compare	compare	VERB
inlawrev-21527	496	4	tronitech	tronitech	ADJ
inlawrev-21527	496	5	,	,	PUNCT
inlawrev-21527	496	6	108	108	NUM
inlawrev-21527	496	7	f.r.d	f.r.d	NOUN
inlawrev-21527	496	8	.	.	PUNCT
inlawrev-21527	497	1	at	at	ADP
inlawrev-21527	497	2	656	656	NUM
inlawrev-21527	497	3	(	(	PUNCT
inlawrev-21527	497	4	holding	hold	VERB
inlawrev-21527	497	5	the	the	DET
inlawrev-21527	497	6	audit	audit	NOUN
inlawrev-21527	497	7	letter	letter	NOUN
inlawrev-21527	497	8	was	be	AUX
inlawrev-21527	497	9	protected	protect	VERB
inlawrev-21527	497	10	by	by	ADP
inlawrev-21527	497	11	the	the	DET
inlawrev-21527	497	12	work	work	NOUN
inlawrev-21527	497	13	product	product	NOUN
inlawrev-21527	497	14	privilege	privilege	NOUN
inlawrev-21527	497	15	:	:	PUNCT
inlawrev-21527	497	16	“	"	PUNCT
inlawrev-21527	497	17	an	an	DET
inlawrev-21527	497	18	audit	audit	NOUN
inlawrev-21527	497	19	letter	letter	NOUN
inlawrev-21527	497	20	is	be	AUX
inlawrev-21527	497	21	not	not	PART
inlawrev-21527	497	22	prepared	prepare	VERB
inlawrev-21527	497	23	in	in	ADP
inlawrev-21527	497	24	the	the	DET
inlawrev-21527	497	25	ordinary	ordinary	ADJ
inlawrev-21527	497	26	course	course	NOUN
inlawrev-21527	497	27	of	of	ADP
inlawrev-21527	497	28	business	business	NOUN
inlawrev-21527	497	29	but	but	CCONJ
inlawrev-21527	497	30	rather	rather	ADV
inlawrev-21527	497	31	arises	arise	VERB
inlawrev-21527	497	32	only	only	ADV
inlawrev-21527	497	33	in	in	ADP
inlawrev-21527	497	34	the	the	DET
inlawrev-21527	497	35	event	event	NOUN
inlawrev-21527	497	36	of	of	ADP
inlawrev-21527	497	37	litigation	litigation	NOUN
inlawrev-21527	497	38	.	.	PUNCT
inlawrev-21527	498	1	it	it	PRON
inlawrev-21527	498	2	is	be	AUX
inlawrev-21527	498	3	prepared	prepared	ADJ
inlawrev-21527	498	4	because	because	SCONJ
inlawrev-21527	498	5	of	of	ADP
inlawrev-21527	498	6	the	the	DET
inlawrev-21527	498	7	litigation	litigation	NOUN
inlawrev-21527	498	8	,	,	PUNCT
inlawrev-21527	498	9	and	and	CCONJ
inlawrev-21527	498	10	it	it	PRON
inlawrev-21527	498	11	is	be	AUX
inlawrev-21527	498	12	comprised	comprise	VERB
inlawrev-21527	498	13	of	of	ADP
inlawrev-21527	498	14	the	the	DET
inlawrev-21527	498	15	sum	sum	NOUN
inlawrev-21527	498	16	total	total	NOUN
inlawrev-21527	498	17	of	of	ADP
inlawrev-21527	498	18	the	the	DET
inlawrev-21527	498	19	attorney	attorney	NOUN
inlawrev-21527	498	20	’s	’s	PART
inlawrev-21527	498	21	conclusions	conclusion	NOUN
inlawrev-21527	498	22	and	and	CCONJ
inlawrev-21527	498	23	legal	legal	ADJ
inlawrev-21527	498	24	theories	theory	NOUN
inlawrev-21527	498	25	concerning	concern	VERB
inlawrev-21527	498	26	that	that	DET
inlawrev-21527	498	27	litigation	litigation	NOUN
inlawrev-21527	498	28	.	.	PUNCT
inlawrev-21527	498	29	”	"	PUNCT
inlawrev-21527	498	30	)	)	PUNCT
inlawrev-21527	499	1	(	(	PUNCT
inlawrev-21527	499	2	emphasis	emphasis	NOUN
inlawrev-21527	499	3	added	add	VERB
inlawrev-21527	499	4	)	)	PUNCT
inlawrev-21527	499	5	,	,	PUNCT
inlawrev-21527	499	6	with	with	ADP
inlawrev-21527	499	7	gulf	gulf	PROPN
inlawrev-21527	499	8	oil	oil	PROPN
inlawrev-21527	499	9	corp	corp	PROPN
inlawrev-21527	499	10	.	.	PROPN
inlawrev-21527	499	11	,	,	PUNCT
inlawrev-21527	499	12	760	760	NUM
inlawrev-21527	499	13	f.2d	f.2d	NOUN
inlawrev-21527	499	14	at	at	ADP
inlawrev-21527	499	15	297	297	NUM
inlawrev-21527	499	16	(	(	PUNCT
inlawrev-21527	499	17	holding	hold	VERB
inlawrev-21527	499	18	an	an	DET
inlawrev-21527	499	19	audit	audit	NOUN
inlawrev-21527	499	20	inquiry	inquiry	NOUN
inlawrev-21527	499	21	letter	letter	NOUN
inlawrev-21527	499	22	does	do	AUX
inlawrev-21527	499	23	not	not	PART
inlawrev-21527	499	24	merit	merit	VERB
inlawrev-21527	499	25	work	work	NOUN
inlawrev-21527	499	26	product	product	NOUN
inlawrev-21527	499	27	protection	protection	NOUN
inlawrev-21527	499	28	because	because	SCONJ
inlawrev-21527	499	29	the	the	DET
inlawrev-21527	499	30	primary	primary	ADJ
inlawrev-21527	499	31	purpose	purpose	NOUN
inlawrev-21527	499	32	of	of	ADP
inlawrev-21527	499	33	the	the	DET
inlawrev-21527	499	34	audit	audit	NOUN
inlawrev-21527	499	35	inquiry	inquiry	NOUN
inlawrev-21527	499	36	letter	letter	NOUN
inlawrev-21527	499	37	was	be	AUX
inlawrev-21527	499	38	to	to	PART
inlawrev-21527	499	39	prepare	prepare	VERB
inlawrev-21527	499	40	for	for	ADP
inlawrev-21527	499	41	the	the	DET
inlawrev-21527	499	42	business	business	NOUN
inlawrev-21527	499	43	purpose	purpose	NOUN
inlawrev-21527	499	44	of	of	ADP
inlawrev-21527	499	45	readying	ready	VERB
inlawrev-21527	499	46	the	the	DET
inlawrev-21527	499	47	financial	financial	ADJ
inlawrev-21527	499	48	statements	statement	NOUN
inlawrev-21527	499	49	)	)	PUNCT
inlawrev-21527	499	50	.	.	PUNCT
inlawrev-21527	500	1	152	152	NUM
inlawrev-21527	500	2	.	.	PUNCT
inlawrev-21527	501	1	the	the	DET
inlawrev-21527	501	2	following	follow	VERB
inlawrev-21527	501	3	eight	eight	NUM
inlawrev-21527	501	4	circuit	circuit	NOUN
inlawrev-21527	501	5	courts	court	NOUN
inlawrev-21527	501	6	have	have	AUX
inlawrev-21527	501	7	adopted	adopt	VERB
inlawrev-21527	501	8	the	the	PRON
inlawrev-21527	501	9	“	"	PUNCT
inlawrev-21527	501	10	because	because	SCONJ
inlawrev-21527	501	11	of	of	ADP
inlawrev-21527	501	12	”	"	PUNCT
inlawrev-21527	501	13	approach	approach	NOUN
inlawrev-21527	501	14	:	:	PUNCT
inlawrev-21527	501	15	in	in	ADP
inlawrev-21527	501	16	re	re	ADP
inlawrev-21527	501	17	grand	grand	ADJ
inlawrev-21527	501	18	jury	jury	NOUN
inlawrev-21527	501	19	subpoena	subpoena	NOUN
inlawrev-21527	501	20	,	,	PUNCT
inlawrev-21527	501	21	357	357	NUM
inlawrev-21527	501	22	f.3d	f.3d	NUM
inlawrev-21527	501	23	900	900	NUM
inlawrev-21527	501	24	,	,	PUNCT
inlawrev-21527	501	25	907	907	NUM
inlawrev-21527	501	26	(	(	PUNCT
inlawrev-21527	501	27	9th	9th	ADJ
inlawrev-21527	501	28	cir	cir	NOUN
inlawrev-21527	501	29	.	.	PUNCT
inlawrev-21527	501	30	2004	2004	NUM
inlawrev-21527	501	31	)	)	PUNCT
inlawrev-21527	502	1	(	(	PUNCT
inlawrev-21527	502	2	adopting	adopt	VERB
inlawrev-21527	502	3	the	the	PRON
inlawrev-21527	502	4	“	"	PUNCT
inlawrev-21527	502	5	because	because	SCONJ
inlawrev-21527	502	6	of	of	ADP
inlawrev-21527	502	7	”	"	PUNCT
inlawrev-21527	502	8	formulation	formulation	NOUN
inlawrev-21527	502	9	in	in	ADP
inlawrev-21527	502	10	interpreting	interpret	VERB
inlawrev-21527	502	11	the	the	DET
inlawrev-21527	502	12	phrase	phrase	NOUN
inlawrev-21527	502	13	“	"	PUNCT
inlawrev-21527	502	14	in	in	ADP
inlawrev-21527	502	15	anticipation	anticipation	NOUN
inlawrev-21527	502	16	of	of	ADP
inlawrev-21527	502	17	litigation	litigation	NOUN
inlawrev-21527	502	18	”	"	PUNCT
inlawrev-21527	502	19	)	)	PUNCT
inlawrev-21527	502	20	;	;	PUNCT
inlawrev-21527	502	21	maine	maine	PROPN
inlawrev-21527	502	22	v.	v.	PROPN
inlawrev-21527	502	23	u.s	u.s	PROPN
inlawrev-21527	502	24	.	.	PROPN
inlawrev-21527	502	25	dep't	dep't	NOUN
inlawrev-21527	502	26	of	of	ADP
inlawrev-21527	502	27	interior	interior	NOUN
inlawrev-21527	502	28	,	,	PUNCT
inlawrev-21527	502	29	298	298	NUM
inlawrev-21527	502	30	f.3d	f.3d	NUM
inlawrev-21527	502	31	60	60	NUM
inlawrev-21527	502	32	,	,	PUNCT
inlawrev-21527	502	33	68	68	NUM
inlawrev-21527	502	34	(	(	PUNCT
inlawrev-21527	502	35	1st	1st	ADJ
inlawrev-21527	502	36	cir	cir	NOUN
inlawrev-21527	502	37	.	.	PROPN
inlawrev-21527	502	38	2002	2002	NUM
inlawrev-21527	502	39	)	)	PUNCT
inlawrev-21527	502	40	(	(	PUNCT
inlawrev-21527	502	41	same	same	ADJ
inlawrev-21527	502	42	)	)	PUNCT
inlawrev-21527	502	43	;	;	PUNCT
inlawrev-21527	502	44	adlman	adlman	NOUN
inlawrev-21527	502	45	,	,	PUNCT
inlawrev-21527	502	46	134	134	NUM
inlawrev-21527	502	47	f.3d	f.3d	NUM
inlawrev-21527	502	48	at	at	ADP
inlawrev-21527	502	49	1202	1202	NUM
inlawrev-21527	502	50	(	(	PUNCT
inlawrev-21527	502	51	same	same	ADJ
inlawrev-21527	502	52	)	)	PUNCT
inlawrev-21527	502	53	;	;	PUNCT
inlawrev-21527	502	54	nat’l	nat’l	NUM
inlawrev-21527	502	55	union	union	PROPN
inlawrev-21527	502	56	fire	fire	NOUN
inlawrev-21527	502	57	ins	ins	PROPN
inlawrev-21527	502	58	.	.	PUNCT
inlawrev-21527	502	59	co.	co.	PROPN
inlawrev-21527	503	1	v.	v.	ADP
inlawrev-21527	503	2	murray	murray	PROPN
inlawrev-21527	503	3	sheet	sheet	PROPN
inlawrev-21527	503	4	metal	metal	PROPN
inlawrev-21527	503	5	co.	co.	PROPN
inlawrev-21527	503	6	,	,	PUNCT
inlawrev-21527	503	7	967	967	NUM
inlawrev-21527	503	8	f.2d	f.2d	NOUN
inlawrev-21527	503	9	980	980	NUM
inlawrev-21527	503	10	,	,	PUNCT
inlawrev-21527	503	11	984	984	NUM
inlawrev-21527	503	12	(	(	PUNCT
inlawrev-21527	503	13	4th	4th	ADJ
inlawrev-21527	503	14	cir	cir	NOUN
inlawrev-21527	503	15	.	.	PROPN
inlawrev-21527	503	16	1992	1992	NUM
inlawrev-21527	503	17	)	)	PUNCT
inlawrev-21527	503	18	(	(	PUNCT
inlawrev-21527	503	19	same	same	ADJ
inlawrev-21527	503	20	)	)	PUNCT
inlawrev-21527	503	21	;	;	PUNCT
inlawrev-21527	503	22	senate	senate	PROPN
inlawrev-21527	503	23	of	of	ADP
inlawrev-21527	503	24	p.r	p.r	PROPN
inlawrev-21527	503	25	.	.	PROPN
inlawrev-21527	503	26	v.	v.	PROPN
inlawrev-21527	503	27	u.s	u.s	PROPN
inlawrev-21527	503	28	.	.	PROPN
inlawrev-21527	503	29	dep't	dep't	PROPN
inlawrev-21527	503	30	of	of	ADP
inlawrev-21527	503	31	justice	justice	NOUN
inlawrev-21527	503	32	,	,	PUNCT
inlawrev-21527	503	33	823	823	NUM
inlawrev-21527	503	34	f.2d	f.2d	ADP
inlawrev-21527	503	35	574	574	NUM
inlawrev-21527	503	36	,	,	PUNCT
inlawrev-21527	503	37	586	586	NUM
inlawrev-21527	503	38	n.42	n.42	PROPN
inlawrev-21527	503	39	(	(	PUNCT
inlawrev-21527	503	40	d.c	d.c	PROPN
inlawrev-21527	503	41	.	.	PROPN
inlawrev-21527	503	42	cir	cir	PROPN
inlawrev-21527	503	43	.	.	PROPN
inlawrev-21527	503	44	1987	1987	NUM
inlawrev-21527	503	45	)	)	PUNCT
inlawrev-21527	503	46	(	(	PUNCT
inlawrev-21527	503	47	same	same	ADJ
inlawrev-21527	503	48	)	)	PUNCT
inlawrev-21527	503	49	;	;	PUNCT
inlawrev-21527	504	1	simon	simon	PROPN
inlawrev-21527	504	2	v.	v.	PROPN
inlawrev-21527	504	3	g.d	g.d	PROPN
inlawrev-21527	504	4	.	.	PROPN
inlawrev-21527	504	5	searle	searle	PROPN
inlawrev-21527	504	6	&	&	CCONJ
inlawrev-21527	504	7	co.	co.	PROPN
inlawrev-21527	504	8	,	,	PUNCT
inlawrev-21527	504	9	816	816	NUM
inlawrev-21527	504	10	f.2d	f.2d	ADP
inlawrev-21527	504	11	397	397	NUM
inlawrev-21527	504	12	,	,	PUNCT
inlawrev-21527	504	13	401	401	NUM
inlawrev-21527	504	14	2017	2017	NUM
inlawrev-21527	504	15	]	]	PUNCT
inlawrev-21527	504	16	toeing	toe	VERB
inlawrev-21527	504	17	the	the	DET
inlawrev-21527	504	18	line	line	NOUN
inlawrev-21527	504	19	987	987	NUM
inlawrev-21527	504	20	scale	scale	NOUN
inlawrev-21527	504	21	acceptance	acceptance	NOUN
inlawrev-21527	504	22	of	of	ADP
inlawrev-21527	504	23	the	the	PRON
inlawrev-21527	504	24	“	"	PUNCT
inlawrev-21527	504	25	because	because	SCONJ
inlawrev-21527	504	26	of	of	ADP
inlawrev-21527	504	27	”	"	PUNCT
inlawrev-21527	504	28	methodology	methodology	NOUN
inlawrev-21527	504	29	is	be	AUX
inlawrev-21527	504	30	that	that	SCONJ
inlawrev-21527	504	31	documents	document	NOUN
inlawrev-21527	504	32	are	be	AUX
inlawrev-21527	504	33	extended	extend	VERB
inlawrev-21527	504	34	the	the	DET
inlawrev-21527	504	35	work	work	NOUN
inlawrev-21527	504	36	product	product	NOUN
inlawrev-21527	504	37	doctrine	doctrine	NOUN
inlawrev-21527	504	38	protection	protection	NOUN
inlawrev-21527	504	39	“	"	PUNCT
inlawrev-21527	504	40	if	if	SCONJ
inlawrev-21527	504	41	the	the	DET
inlawrev-21527	504	42	documents	document	NOUN
inlawrev-21527	504	43	contain	contain	VERB
inlawrev-21527	504	44	an	an	DET
inlawrev-21527	504	45	estimate	estimate	NOUN
inlawrev-21527	504	46	of	of	ADP
inlawrev-21527	504	47	the	the	DET
inlawrev-21527	504	48	likelihood	likelihood	NOUN
inlawrev-21527	504	49	of	of	ADP
inlawrev-21527	504	50	success	success	NOUN
inlawrev-21527	504	51	in	in	ADP
inlawrev-21527	504	52	litigation	litigation	NOUN
inlawrev-21527	504	53	or	or	CCONJ
inlawrev-21527	504	54	discusses	discuss	VERB
inlawrev-21527	504	55	litigation	litigation	NOUN
inlawrev-21527	504	56	strategies	strategy	NOUN
inlawrev-21527	504	57	.	.	PUNCT
inlawrev-21527	504	58	”153	”153	NOUN
inlawrev-21527	505	1	2	2	X
inlawrev-21527	505	2	.	.	X
inlawrev-21527	505	3	disclosing	disclose	VERB
inlawrev-21527	505	4	information	information	NOUN
inlawrev-21527	505	5	to	to	ADP
inlawrev-21527	505	6	an	an	DET
inlawrev-21527	505	7	“	"	PUNCT
inlawrev-21527	505	8	adversary	adversary	NOUN
inlawrev-21527	505	9	.	.	PUNCT
inlawrev-21527	505	10	”	"	PUNCT
inlawrev-21527	506	1	—	—	PUNCT
inlawrev-21527	506	2	a	a	DET
inlawrev-21527	506	3	n	n	CCONJ
inlawrev-21527	506	4	additional	additional	ADJ
inlawrev-21527	506	5	issue	issue	NOUN
inlawrev-21527	506	6	courts	court	NOUN
inlawrev-21527	506	7	have	have	AUX
inlawrev-21527	506	8	addressed	address	VERB
inlawrev-21527	506	9	when	when	SCONJ
inlawrev-21527	506	10	considering	consider	VERB
inlawrev-21527	506	11	whether	whether	SCONJ
inlawrev-21527	506	12	a	a	DET
inlawrev-21527	506	13	response	response	NOUN
inlawrev-21527	506	14	to	to	ADP
inlawrev-21527	506	15	an	an	DET
inlawrev-21527	506	16	audit	audit	NOUN
inlawrev-21527	506	17	legal	legal	ADJ
inlawrev-21527	506	18	letter	letter	NOUN
inlawrev-21527	506	19	should	should	AUX
inlawrev-21527	506	20	be	be	AUX
inlawrev-21527	506	21	protected	protect	VERB
inlawrev-21527	506	22	by	by	ADP
inlawrev-21527	506	23	the	the	DET
inlawrev-21527	506	24	work	work	NOUN
inlawrev-21527	506	25	product	product	NOUN
inlawrev-21527	506	26	doctrine	doctrine	NOUN
inlawrev-21527	506	27	is	be	AUX
inlawrev-21527	506	28	whether	whether	SCONJ
inlawrev-21527	506	29	disclosing	disclose	VERB
inlawrev-21527	506	30	information	information	NOUN
inlawrev-21527	506	31	to	to	ADP
inlawrev-21527	506	32	an	an	DET
inlawrev-21527	506	33	independent	independent	ADJ
inlawrev-21527	506	34	auditor	auditor	NOUN
inlawrev-21527	506	35	constitutes	constitute	VERB
inlawrev-21527	506	36	disclosing	disclose	VERB
inlawrev-21527	506	37	information	information	NOUN
inlawrev-21527	506	38	to	to	ADP
inlawrev-21527	506	39	an	an	DET
inlawrev-21527	506	40	“	"	PUNCT
inlawrev-21527	506	41	adversary	adversary	NOUN
inlawrev-21527	506	42	,	,	PUNCT
inlawrev-21527	506	43	”	"	PUNCT
inlawrev-21527	506	44	which	which	PRON
inlawrev-21527	506	45	would	would	AUX
inlawrev-21527	506	46	waive	waive	VERB
inlawrev-21527	506	47	the	the	DET
inlawrev-21527	506	48	work	work	NOUN
inlawrev-21527	506	49	product	product	NOUN
inlawrev-21527	506	50	doctrine	doctrine	NOUN
inlawrev-21527	506	51	.	.	PUNCT
inlawrev-21527	507	1	154	154	NUM
inlawrev-21527	507	2	w	w	NOUN
inlawrev-21527	507	3	hile	hile	NOUN
inlawrev-21527	507	4	this	this	DET
inlawrev-21527	507	5	issue	issue	NOUN
inlawrev-21527	507	6	has	have	AUX
inlawrev-21527	507	7	not	not	PART
inlawrev-21527	507	8	yet	yet	ADV
inlawrev-21527	507	9	appeared	appear	VERB
inlawrev-21527	507	10	before	before	ADP
inlawrev-21527	507	11	a	a	DET
inlawrev-21527	507	12	federal	federal	ADJ
inlawrev-21527	507	13	circuit	circuit	NOUN
inlawrev-21527	507	14	court	court	NOUN
inlawrev-21527	507	15	,	,	PUNCT
inlawrev-21527	507	16	federal	federal	ADJ
inlawrev-21527	507	17	district	district	NOUN
inlawrev-21527	507	18	courts	court	NOUN
inlawrev-21527	507	19	are	be	AUX
inlawrev-21527	507	20	split	split	VERB
inlawrev-21527	507	21	in	in	ADP
inlawrev-21527	507	22	addressing	address	VERB
inlawrev-21527	507	23	it	it	PRON
inlawrev-21527	507	24	.	.	PUNCT
inlawrev-21527	508	1	in	in	ADP
inlawrev-21527	508	2	the	the	DET
inlawrev-21527	508	3	case	case	NOUN
inlawrev-21527	508	4	,	,	PUNCT
inlawrev-21527	508	5	in	in	ADP
inlawrev-21527	508	6	re	re	PROPN
inlawrev-21527	508	7	pfizer	pfizer	PROPN
inlawrev-21527	508	8	inc	inc	PROPN
inlawrev-21527	508	9	.	.	PROPN
inlawrev-21527	508	10	securities	securities	PROPN
inlawrev-21527	508	11	and	and	CCONJ
inlawrev-21527	508	12	exchange	exchange	PROPN
inlawrev-21527	508	13	litigation	litigation	NOUN
inlawrev-21527	508	14	,	,	PUNCT
inlawrev-21527	508	15	a	a	DET
inlawrev-21527	508	16	class	class	NOUN
inlawrev-21527	508	17	action	action	NOUN
inlawrev-21527	508	18	lawsuit	lawsuit	NOUN
inlawrev-21527	508	19	was	be	AUX
inlawrev-21527	508	20	brought	bring	VERB
inlawrev-21527	508	21	against	against	ADP
inlawrev-21527	508	22	pfizer	pfizer	PROPN
inlawrev-21527	508	23	inc	inc	PROPN
inlawrev-21527	508	24	.	.	PROPN
inlawrev-21527	508	25	and	and	CCONJ
inlawrev-21527	508	26	several	several	ADJ
inlawrev-21527	508	27	of	of	ADP
inlawrev-21527	508	28	the	the	DET
inlawrev-21527	508	29	company	company	NOUN
inlawrev-21527	508	30	’s	’s	PART
inlawrev-21527	508	31	officers	officer	NOUN
inlawrev-21527	508	32	for	for	ADP
inlawrev-21527	508	33	alleged	alleged	ADJ
inlawrev-21527	508	34	violations	violation	NOUN
inlawrev-21527	508	35	of	of	ADP
inlawrev-21527	508	36	rule	rule	NOUN
inlawrev-21527	508	37	10b-5	10b-5	NUM
inlawrev-21527	508	38	of	of	ADP
inlawrev-21527	508	39	the155	the155	PROPN
inlawrev-21527	508	40	securities	securities	PROPN
inlawrev-21527	508	41	exchange	exchange	PROPN
inlawrev-21527	508	42	act	act	NOUN
inlawrev-21527	508	43	of	of	ADP
inlawrev-21527	508	44	1934	1934	NUM
inlawrev-21527	508	45	.	.	PUNCT
inlawrev-21527	509	1	the	the	DET
inlawrev-21527	509	2	plaintiffs	plaintiff	NOUN
inlawrev-21527	509	3	asserted	assert	VERB
inlawrev-21527	509	4	the	the	DET
inlawrev-21527	509	5	company	company	NOUN
inlawrev-21527	509	6	disclosed156	disclosed156	PROPN
inlawrev-21527	509	7	legal	legal	ADJ
inlawrev-21527	509	8	documents	document	NOUN
inlawrev-21527	509	9	to	to	ADP
inlawrev-21527	509	10	its	its	PRON
inlawrev-21527	509	11	independent	independent	ADJ
inlawrev-21527	509	12	auditors	auditor	NOUN
inlawrev-21527	509	13	that	that	PRON
inlawrev-21527	509	14	understated	understate	VERB
inlawrev-21527	509	15	pfizer	pfizer	NOUN
inlawrev-21527	509	16	’s	’s	PART
inlawrev-21527	509	17	potential	potential	ADJ
inlawrev-21527	509	18	liabilities	liability	NOUN
inlawrev-21527	509	19	caused	cause	VERB
inlawrev-21527	509	20	by	by	ADP
inlawrev-21527	509	21	the	the	DET
inlawrev-21527	509	22	sale	sale	NOUN
inlawrev-21527	509	23	of	of	ADP
inlawrev-21527	509	24	86,000	86,000	NUM
inlawrev-21527	509	25	defective	defective	ADJ
inlawrev-21527	509	26	mechanical	mechanical	ADJ
inlawrev-21527	509	27	heart	heart	NOUN
inlawrev-21527	509	28	valves	valve	NOUN
inlawrev-21527	509	29	.	.	PUNCT
inlawrev-21527	510	1	in157	in157	PROPN
inlawrev-21527	510	2	response	response	NOUN
inlawrev-21527	510	3	to	to	ADP
inlawrev-21527	510	4	the	the	DET
inlawrev-21527	510	5	plaintiffs	plaintiff	NOUN
inlawrev-21527	510	6	’	'	PUNCT
inlawrev-21527	510	7	discovery	discovery	NOUN
inlawrev-21527	510	8	request	request	NOUN
inlawrev-21527	510	9	for	for	ADP
inlawrev-21527	510	10	these	these	DET
inlawrev-21527	510	11	documents	document	NOUN
inlawrev-21527	510	12	,	,	PUNCT
inlawrev-21527	510	13	pfizer	pfizer	NOUN
inlawrev-21527	510	14	argued	argue	VERB
inlawrev-21527	510	15	that	that	SCONJ
inlawrev-21527	510	16	the	the	DET
inlawrev-21527	510	17	legal	legal	ADJ
inlawrev-21527	510	18	documents	document	NOUN
inlawrev-21527	510	19	were	be	AUX
inlawrev-21527	510	20	protected	protect	VERB
inlawrev-21527	510	21	by	by	ADP
inlawrev-21527	510	22	the	the	DET
inlawrev-21527	510	23	work	work	NOUN
inlawrev-21527	510	24	product	product	NOUN
inlawrev-21527	510	25	doctrine	doctrine	NOUN
inlawrev-21527	510	26	since	since	SCONJ
inlawrev-21527	510	27	they	they	PRON
inlawrev-21527	510	28	contained	contain	VERB
inlawrev-21527	510	29	pfizer	pfizer	NOUN
inlawrev-21527	510	30	attorneys	attorney	NOUN
inlawrev-21527	510	31	’	’	PART
inlawrev-21527	510	32	thoughts	thought	NOUN
inlawrev-21527	510	33	,	,	PUNCT
inlawrev-21527	510	34	conclusions	conclusion	NOUN
inlawrev-21527	510	35	,	,	PUNCT
inlawrev-21527	510	36	and	and	CCONJ
inlawrev-21527	510	37	impressions	impression	NOUN
inlawrev-21527	510	38	regarding	regard	VERB
inlawrev-21527	510	39	the	the	DET
inlawrev-21527	510	40	accrual	accrual	ADJ
inlawrev-21527	510	41	reserve	reserve	NOUN
inlawrev-21527	510	42	for	for	ADP
inlawrev-21527	510	43	the	the	DET
inlawrev-21527	510	44	defective	defective	ADJ
inlawrev-21527	510	45	medical	medical	ADJ
inlawrev-21527	510	46	devices	device	NOUN
inlawrev-21527	510	47	.	.	PUNCT
inlawrev-21527	511	1	158	158	NUM
inlawrev-21527	512	1	the	the	DET
inlawrev-21527	512	2	plaintiffs	plaintiff	NOUN
inlawrev-21527	512	3	rebutted	rebut	VERB
inlawrev-21527	512	4	this	this	DET
inlawrev-21527	512	5	argument	argument	NOUN
inlawrev-21527	512	6	by	by	ADP
inlawrev-21527	512	7	claiming	claim	VERB
inlawrev-21527	512	8	pfizer	pfizer	NOUN
inlawrev-21527	512	9	waived	waive	VERB
inlawrev-21527	512	10	the	the	DET
inlawrev-21527	512	11	work	work	NOUN
inlawrev-21527	512	12	product	product	NOUN
inlawrev-21527	512	13	protection	protection	NOUN
inlawrev-21527	512	14	to	to	ADP
inlawrev-21527	512	15	these	these	DET
inlawrev-21527	512	16	documents	document	NOUN
inlawrev-21527	512	17	by	by	ADP
inlawrev-21527	512	18	disclosing	disclose	VERB
inlawrev-21527	512	19	them	they	PRON
inlawrev-21527	512	20	to	to	ADP
inlawrev-21527	512	21	its	its	PRON
inlawrev-21527	512	22	independent	independent	ADJ
inlawrev-21527	512	23	auditors	auditor	NOUN
inlawrev-21527	512	24	,	,	PUNCT
inlawrev-21527	512	25	who	who	PRON
inlawrev-21527	512	26	the	the	DET
inlawrev-21527	512	27	plaintiffs	plaintiff	NOUN
inlawrev-21527	512	28	argued	argue	VERB
inlawrev-21527	512	29	were	be	AUX
inlawrev-21527	512	30	“	"	PUNCT
inlawrev-21527	512	31	adversaries	adversary	NOUN
inlawrev-21527	512	32	.	.	PUNCT
inlawrev-21527	512	33	”	"	PUNCT
inlawrev-21527	513	1	the	the	DET
inlawrev-21527	513	2	court	court	NOUN
inlawrev-21527	513	3	sided	side	VERB
inlawrev-21527	513	4	with159	with159	PROPN
inlawrev-21527	513	5	pfizer	pfizer	NOUN
inlawrev-21527	513	6	and	and	CCONJ
inlawrev-21527	513	7	determined	determine	VERB
inlawrev-21527	513	8	the	the	DET
inlawrev-21527	513	9	company	company	NOUN
inlawrev-21527	513	10	’s	’s	PART
inlawrev-21527	513	11	auditors	auditor	NOUN
inlawrev-21527	513	12	were	be	AUX
inlawrev-21527	513	13	“	"	PUNCT
inlawrev-21527	513	14	not	not	PART
inlawrev-21527	513	15	adversaries	adversary	NOUN
inlawrev-21527	513	16	because	because	SCONJ
inlawrev-21527	513	17	they	they	PRON
inlawrev-21527	513	18	‘	'	PUNCT
inlawrev-21527	513	19	obviously	obviously	ADV
inlawrev-21527	513	20	’	'	PUNCT
inlawrev-21527	513	21	shared	share	VERB
inlawrev-21527	513	22	a	a	DET
inlawrev-21527	513	23	‘	'	PUNCT
inlawrev-21527	513	24	common	common	ADJ
inlawrev-21527	513	25	interest	interest	NOUN
inlawrev-21527	513	26	’	'	PUNCT
inlawrev-21527	513	27	in	in	ADP
inlawrev-21527	513	28	the	the	DET
inlawrev-21527	513	29	information	information	NOUN
inlawrev-21527	513	30	.	.	PUNCT
inlawrev-21527	513	31	”	"	PUNCT
inlawrev-21527	514	1	w	w	NOUN
inlawrev-21527	514	2	hile	hile	VERB
inlawrev-21527	514	3	the	the	DET
inlawrev-21527	514	4	court	court	NOUN
inlawrev-21527	514	5	did160	did160	PROPN
inlawrev-21527	514	6	not	not	PART
inlawrev-21527	514	7	clarify	clarify	VERB
inlawrev-21527	514	8	the	the	DET
inlawrev-21527	514	9	specific	specific	ADJ
inlawrev-21527	514	10	common	common	ADJ
inlawrev-21527	514	11	interest	interest	NOUN
inlawrev-21527	514	12	the	the	DET
inlawrev-21527	514	13	auditor	auditor	NOUN
inlawrev-21527	514	14	and	and	CCONJ
inlawrev-21527	514	15	pfizer	pfizer	NOUN
inlawrev-21527	514	16	shared	share	VERB
inlawrev-21527	514	17	,	,	PUNCT
inlawrev-21527	514	18	the	the	DET
inlawrev-21527	514	19	court	court	NOUN
inlawrev-21527	514	20	described	describe	VERB
inlawrev-21527	514	21	how	how	SCONJ
inlawrev-21527	514	22	pfizer	pfizer	NOUN
inlawrev-21527	514	23	’s	’s	PART
inlawrev-21527	514	24	disclosure	disclosure	NOUN
inlawrev-21527	514	25	to	to	ADP
inlawrev-21527	514	26	its	its	PRON
inlawrev-21527	514	27	auditors	auditor	NOUN
inlawrev-21527	514	28	posed	pose	VERB
inlawrev-21527	514	29	no	no	DET
inlawrev-21527	514	30	significant	significant	ADJ
inlawrev-21527	514	31	danger	danger	NOUN
inlawrev-21527	514	32	of	of	ADP
inlawrev-21527	514	33	the	the	DET
inlawrev-21527	514	34	documents	document	NOUN
inlawrev-21527	514	35	being	be	AUX
inlawrev-21527	514	36	disclosed	disclose	VERB
inlawrev-21527	514	37	to	to	ADP
inlawrev-21527	514	38	a	a	DET
inlawrev-21527	514	39	potential	potential	ADJ
inlawrev-21527	514	40	adversary.161	adversary.161	NOUN
inlawrev-21527	514	41	the	the	DET
inlawrev-21527	514	42	court	court	NOUN
inlawrev-21527	514	43	in	in	ADP
inlawrev-21527	514	44	m	m	PROPN
inlawrev-21527	514	45	edinol	edinol	NOUN
inlawrev-21527	514	46	limited	limited	ADJ
inlawrev-21527	514	47	v.	v.	ADP
inlawrev-21527	514	48	boston	boston	PROPN
inlawrev-21527	514	49	scientific	scientific	PROPN
inlawrev-21527	514	50	corporation	corporation	NOUN
inlawrev-21527	514	51	,	,	PUNCT
inlawrev-21527	514	52	however	however	ADV
inlawrev-21527	514	53	,	,	PUNCT
inlawrev-21527	514	54	held	hold	VERB
inlawrev-21527	514	55	(	(	PUNCT
inlawrev-21527	514	56	8th	8th	ADJ
inlawrev-21527	514	57	cir	cir	NOUN
inlawrev-21527	514	58	.	.	PROPN
inlawrev-21527	514	59	1987	1987	NUM
inlawrev-21527	514	60	)	)	PUNCT
inlawrev-21527	514	61	(	(	PUNCT
inlawrev-21527	514	62	same	same	ADJ
inlawrev-21527	514	63	)	)	PUNCT
inlawrev-21527	514	64	;	;	PUNCT
inlawrev-21527	514	65	binks	binks	PROPN
inlawrev-21527	514	66	mfg	mfg	PROPN
inlawrev-21527	514	67	.	.	PROPN
inlawrev-21527	514	68	co.	co.	PROPN
inlawrev-21527	515	1	v.	v.	ADP
inlawrev-21527	515	2	nat’l	nat’l	PROPN
inlawrev-21527	515	3	presto	presto	PROPN
inlawrev-21527	515	4	indus	indus	PROPN
inlawrev-21527	515	5	.	.	PROPN
inlawrev-21527	515	6	,	,	PUNCT
inlawrev-21527	515	7	inc	inc	PROPN
inlawrev-21527	515	8	.	.	PROPN
inlawrev-21527	515	9	,	,	PUNCT
inlawrev-21527	515	10	709	709	NUM
inlawrev-21527	515	11	f.2d	f.2d	NOUN
inlawrev-21527	515	12	1109	1109	NUM
inlawrev-21527	515	13	,	,	PUNCT
inlawrev-21527	515	14	1118	1118	NUM
inlawrev-21527	515	15	-	-	SYM
inlawrev-21527	515	16	19	19	NUM
inlawrev-21527	515	17	(	(	PUNCT
inlawrev-21527	515	18	7th	7th	ADJ
inlawrev-21527	515	19	cir	cir	NOUN
inlawrev-21527	515	20	.	.	PROPN
inlawrev-21527	515	21	1983	1983	NUM
inlawrev-21527	515	22	)	)	PUNCT
inlawrev-21527	515	23	(	(	PUNCT
inlawrev-21527	515	24	same	same	ADJ
inlawrev-21527	515	25	)	)	PUNCT
inlawrev-21527	515	26	;	;	PUNCT
inlawrev-21527	515	27	in	in	ADP
inlawrev-21527	515	28	re	re	ADP
inlawrev-21527	515	29	grand	grand	ADJ
inlawrev-21527	515	30	jury	jury	NOUN
inlawrev-21527	515	31	proceedings	proceeding	NOUN
inlawrev-21527	515	32	,	,	PUNCT
inlawrev-21527	515	33	604	604	NUM
inlawrev-21527	515	34	f.2d	f.2d	ADP
inlawrev-21527	515	35	798	798	NUM
inlawrev-21527	515	36	,	,	PUNCT
inlawrev-21527	515	37	803	803	NUM
inlawrev-21527	515	38	(	(	PUNCT
inlawrev-21527	515	39	3d	3d	NUM
inlawrev-21527	515	40	cir	cir	NOUN
inlawrev-21527	515	41	.	.	PROPN
inlawrev-21527	515	42	1979	1979	NUM
inlawrev-21527	515	43	)	)	PUNCT
inlawrev-21527	515	44	(	(	PUNCT
inlawrev-21527	515	45	same	same	ADJ
inlawrev-21527	515	46	)	)	PUNCT
inlawrev-21527	515	47	.	.	PUNCT
inlawrev-21527	516	1	153	153	NUM
inlawrev-21527	516	2	.	.	PUNCT
inlawrev-21527	517	1	koprowski	koprowski	VERB
inlawrev-21527	517	2	et	et	PROPN
inlawrev-21527	517	3	al	al	PROPN
inlawrev-21527	517	4	.	.	PROPN
inlawrev-21527	517	5	,	,	PUNCT
inlawrev-21527	517	6	supra	supra	PROPN
inlawrev-21527	517	7	note	note	PROPN
inlawrev-21527	517	8	29	29	NUM
inlawrev-21527	517	9	,	,	PUNCT
inlawrev-21527	517	10	at	at	ADP
inlawrev-21527	517	11	449	449	NUM
inlawrev-21527	517	12	-	-	SYM
inlawrev-21527	517	13	50	50	NUM
inlawrev-21527	517	14	(	(	PUNCT
inlawrev-21527	517	15	citing	cite	VERB
inlawrev-21527	517	16	adlman	adlman	NOUN
inlawrev-21527	517	17	,	,	PUNCT
inlawrev-21527	517	18	134	134	NUM
inlawrev-21527	517	19	f.3d	f.3d	NUM
inlawrev-21527	517	20	at	at	ADP
inlawrev-21527	517	21	1200	1200	NUM
inlawrev-21527	517	22	)	)	PUNCT
inlawrev-21527	517	23	.	.	PUNCT
inlawrev-21527	518	1	154	154	NUM
inlawrev-21527	518	2	.	.	PUNCT
inlawrev-21527	519	1	see	see	VERB
inlawrev-21527	519	2	niagara	niagara	PROPN
inlawrev-21527	519	3	mohawk	mohawk	PROPN
inlawrev-21527	519	4	power	power	PROPN
inlawrev-21527	519	5	corp	corp	PROPN
inlawrev-21527	519	6	.	.	PROPN
inlawrev-21527	520	1	v.	v.	ADP
inlawrev-21527	520	2	stone	stone	PROPN
inlawrev-21527	520	3	&	&	CCONJ
inlawrev-21527	520	4	webster	webster	PROPN
inlawrev-21527	520	5	eng’g	eng’g	PROPN
inlawrev-21527	520	6	corp	corp	PROPN
inlawrev-21527	520	7	.	.	PROPN
inlawrev-21527	520	8	,	,	PUNCT
inlawrev-21527	520	9	125	125	NUM
inlawrev-21527	520	10	f.r.d	f.r.d	NOUN
inlawrev-21527	520	11	.	.	PROPN
inlawrev-21527	520	12	578	578	NUM
inlawrev-21527	520	13	,	,	PUNCT
inlawrev-21527	520	14	587	587	NUM
inlawrev-21527	520	15	(	(	PUNCT
inlawrev-21527	520	16	n.d.n.y	n.d.n.y	PROPN
inlawrev-21527	520	17	.	.	NOUN
inlawrev-21527	520	18	1989	1989	NUM
inlawrev-21527	520	19	)	)	PUNCT
inlawrev-21527	520	20	(	(	PUNCT
inlawrev-21527	520	21	stating	state	VERB
inlawrev-21527	520	22	voluntarily	voluntarily	ADV
inlawrev-21527	520	23	sharing	share	VERB
inlawrev-21527	520	24	documents	document	NOUN
inlawrev-21527	520	25	with	with	ADP
inlawrev-21527	520	26	an	an	DET
inlawrev-21527	520	27	adversary	adversary	NOUN
inlawrev-21527	520	28	waives	waive	VERB
inlawrev-21527	520	29	the	the	DET
inlawrev-21527	520	30	work	work	NOUN
inlawrev-21527	520	31	product	product	NOUN
inlawrev-21527	520	32	protection	protection	NOUN
inlawrev-21527	520	33	for	for	ADP
inlawrev-21527	520	34	those	those	DET
inlawrev-21527	520	35	documents	document	NOUN
inlawrev-21527	520	36	)	)	PUNCT
inlawrev-21527	520	37	.	.	PUNCT
inlawrev-21527	521	1	155	155	NUM
inlawrev-21527	521	2	.	.	PUNCT
inlawrev-21527	521	3	rule	rule	NOUN
inlawrev-21527	521	4	10b-5	10b-5	NUM
inlawrev-21527	521	5	of	of	ADP
inlawrev-21527	521	6	the	the	DET
inlawrev-21527	521	7	securities	securities	PROPN
inlawrev-21527	521	8	exchange	exchange	PROPN
inlawrev-21527	521	9	act	act	NOUN
inlawrev-21527	521	10	of	of	ADP
inlawrev-21527	521	11	1934	1934	NUM
inlawrev-21527	521	12	outlaws	outlaws	PROPN
inlawrev-21527	521	13	employment	employment	NOUN
inlawrev-21527	521	14	of	of	ADP
inlawrev-21527	521	15	manipulative	manipulative	ADJ
inlawrev-21527	521	16	and	and	CCONJ
inlawrev-21527	521	17	deceptive	deceptive	ADJ
inlawrev-21527	521	18	devices	device	NOUN
inlawrev-21527	521	19	.	.	PUNCT
inlawrev-21527	522	1	156	156	NUM
inlawrev-21527	522	2	.	.	PUNCT
inlawrev-21527	523	1	in	in	ADP
inlawrev-21527	523	2	re	re	PROPN
inlawrev-21527	523	3	pfizer	pfizer	PROPN
inlawrev-21527	523	4	inc	inc	PROPN
inlawrev-21527	523	5	.	.	PROPN
inlawrev-21527	523	6	sec	sec	PROPN
inlawrev-21527	523	7	.	.	PUNCT
inlawrev-21527	523	8	litig	litig	PROPN
inlawrev-21527	523	9	.	.	PUNCT
inlawrev-21527	523	10	,	,	PUNCT
inlawrev-21527	523	11	no	no	INTJ
inlawrev-21527	523	12	.	.	NOUN
inlawrev-21527	523	13	90	90	NUM
inlawrev-21527	523	14	civ	civ	NOUN
inlawrev-21527	523	15	.	.	NOUN
inlawrev-21527	523	16	1260	1260	NUM
inlawrev-21527	523	17	,	,	PUNCT
inlawrev-21527	523	18	1993	1993	NUM
inlawrev-21527	523	19	u.s	u.s	PROPN
inlawrev-21527	523	20	.	.	PROPN
inlawrev-21527	523	21	dist	dist	PROPN
inlawrev-21527	523	22	.	.	PUNCT
inlawrev-21527	524	1	lexis	lexis	PROPN
inlawrev-21527	524	2	18215	18215	NUM
inlawrev-21527	524	3	,	,	PUNCT
inlawrev-21527	524	4	at	at	ADP
inlawrev-21527	524	5	*	*	PROPN
inlawrev-21527	524	6	1	1	NUM
inlawrev-21527	524	7	-	-	SYM
inlawrev-21527	524	8	2	2	NUM
inlawrev-21527	524	9	(	(	PUNCT
inlawrev-21527	524	10	s.d.n.y	s.d.n.y	PROPN
inlawrev-21527	524	11	.	.	PUNCT
inlawrev-21527	525	1	dec	dec	PROPN
inlawrev-21527	525	2	.	.	PROPN
inlawrev-21527	525	3	22	22	NUM
inlawrev-21527	525	4	,	,	PUNCT
inlawrev-21527	525	5	1993	1993	NUM
inlawrev-21527	525	6	)	)	PUNCT
inlawrev-21527	525	7	.	.	PUNCT
inlawrev-21527	526	1	157	157	NUM
inlawrev-21527	526	2	.	.	PUNCT
inlawrev-21527	527	1	i	i	PRON
inlawrev-21527	527	2	d.	d.	VERB
inlawrev-21527	527	3	at	at	ADP
inlawrev-21527	527	4	*	*	PROPN
inlawrev-21527	527	5	3	3	NUM
inlawrev-21527	527	6	.	.	NOUN
inlawrev-21527	527	7	158	158	NUM
inlawrev-21527	527	8	.	.	PUNCT
inlawrev-21527	528	1	i	i	PRON
inlawrev-21527	528	2	d.	d.	VERB
inlawrev-21527	528	3	at	at	ADP
inlawrev-21527	528	4	*	*	PROPN
inlawrev-21527	528	5	6	6	NUM
inlawrev-21527	528	6	.	.	NOUN
inlawrev-21527	528	7	159	159	NUM
inlawrev-21527	528	8	.	.	PUNCT
inlawrev-21527	529	1	i	i	PRON
inlawrev-21527	529	2	d.	d.	VERB
inlawrev-21527	529	3	at	at	ADP
inlawrev-21527	529	4	*	*	PROPN
inlawrev-21527	529	5	7	7	NUM
inlawrev-21527	529	6	-	-	SYM
inlawrev-21527	529	7	8	8	NUM
inlawrev-21527	529	8	.	.	X
inlawrev-21527	529	9	160	160	NUM
inlawrev-21527	529	10	.	.	PUNCT
inlawrev-21527	529	11	ricardo	ricardo	PROPN
inlawrev-21527	529	12	colón	colón	PROPN
inlawrev-21527	529	13	,	,	PUNCT
inlawrev-21527	529	14	caution	caution	NOUN
inlawrev-21527	529	15	:	:	PUNCT
inlawrev-21527	529	16	disclosures	disclosure	NOUN
inlawrev-21527	529	17	of	of	ADP
inlawrev-21527	529	18	attorney	attorney	NOUN
inlawrev-21527	529	19	work	work	NOUN
inlawrev-21527	529	20	product	product	NOUN
inlawrev-21527	529	21	to	to	ADP
inlawrev-21527	529	22	independent	independent	ADJ
inlawrev-21527	529	23	auditors	auditor	NOUN
inlawrev-21527	529	24	may	may	AUX
inlawrev-21527	529	25	waive	waive	VERB
inlawrev-21527	529	26	the	the	DET
inlawrev-21527	529	27	privilege	privilege	NOUN
inlawrev-21527	529	28	,	,	PUNCT
inlawrev-21527	529	29	52	52	NUM
inlawrev-21527	529	30	loy	loy	PROPN
inlawrev-21527	529	31	.	.	PUNCT
inlawrev-21527	530	1	l.	l.	PROPN
inlawrev-21527	530	2	rev	rev	PROPN
inlawrev-21527	530	3	.	.	PROPN
inlawrev-21527	530	4	115	115	NUM
inlawrev-21527	530	5	,	,	PUNCT
inlawrev-21527	530	6	128	128	NUM
inlawrev-21527	530	7	(	(	PUNCT
inlawrev-21527	530	8	quoting	quote	VERB
inlawrev-21527	530	9	in	in	ADP
inlawrev-21527	530	10	re	re	PROPN
inlawrev-21527	530	11	pfizer	pfizer	PROPN
inlawrev-21527	530	12	inc	inc	PROPN
inlawrev-21527	530	13	.	.	PROPN
inlawrev-21527	530	14	,	,	PUNCT
inlawrev-21527	530	15	1993	1993	NUM
inlawrev-21527	530	16	u.s	u.s	PROPN
inlawrev-21527	530	17	.	.	PROPN
inlawrev-21527	530	18	dist	dist	PROPN
inlawrev-21527	530	19	.	.	PUNCT
inlawrev-21527	531	1	lexis	lexis	PROPN
inlawrev-21527	531	2	18215	18215	NUM
inlawrev-21527	531	3	,	,	PUNCT
inlawrev-21527	531	4	at	at	ADP
inlawrev-21527	531	5	*	*	X
inlawrev-21527	531	6	21	21	NUM
inlawrev-21527	531	7	-	-	SYM
inlawrev-21527	531	8	22	22	NUM
inlawrev-21527	531	9	)	)	PUNCT
inlawrev-21527	531	10	.	.	PUNCT
inlawrev-21527	532	1	161	161	NUM
inlawrev-21527	532	2	.	.	PUNCT
inlawrev-21527	533	1	in	in	ADP
inlawrev-21527	533	2	re	re	PROPN
inlawrev-21527	533	3	pfizer	pfizer	PROPN
inlawrev-21527	533	4	inc	inc	PROPN
inlawrev-21527	533	5	.	.	PROPN
inlawrev-21527	533	6	,	,	PUNCT
inlawrev-21527	533	7	1993	1993	NUM
inlawrev-21527	533	8	u.s	u.s	PROPN
inlawrev-21527	533	9	.	.	PROPN
inlawrev-21527	533	10	dist	dist	PROPN
inlawrev-21527	533	11	.	.	PUNCT
inlawrev-21527	534	1	lexis	lexis	PROPN
inlawrev-21527	534	2	18215	18215	NUM
inlawrev-21527	534	3	,	,	PUNCT
inlawrev-21527	534	4	at	at	ADP
inlawrev-21527	534	5	*	*	PROPN
inlawrev-21527	534	6	21	21	NUM
inlawrev-21527	534	7	.	.	PUNCT
inlawrev-21527	535	1	988	988	NUM
inlawrev-21527	535	2	indiana	indiana	PROPN
inlawrev-21527	535	3	law	law	PROPN
inlawrev-21527	535	4	review	review	NOUN
inlawrev-21527	535	5	[	[	X
inlawrev-21527	535	6	vol	vol	NOUN
inlawrev-21527	535	7	.	.	PUNCT
inlawrev-21527	535	8	50:969	50:969	NUM
inlawrev-21527	535	9	quite	quite	ADV
inlawrev-21527	535	10	differently	differently	ADV
inlawrev-21527	535	11	than	than	SCONJ
inlawrev-21527	535	12	did	do	VERB
inlawrev-21527	535	13	the	the	DET
inlawrev-21527	535	14	pfizer	pfizer	NOUN
inlawrev-21527	535	15	court	court	NOUN
inlawrev-21527	535	16	.	.	PUNCT
inlawrev-21527	536	1	in	in	ADP
inlawrev-21527	536	2	m	m	PROPN
inlawrev-21527	536	3	edinol	edinol	NOUN
inlawrev-21527	536	4	,	,	PUNCT
inlawrev-21527	536	5	the	the	DET
inlawrev-21527	536	6	biotechnology	biotechnology	NOUN
inlawrev-21527	536	7	company	company	NOUN
inlawrev-21527	536	8	,	,	PUNCT
inlawrev-21527	536	9	boston	boston	PROPN
inlawrev-21527	536	10	scientific	scientific	PROPN
inlawrev-21527	536	11	,	,	PUNCT
inlawrev-21527	536	12	hired	hire	VERB
inlawrev-21527	536	13	an	an	DET
inlawrev-21527	536	14	outside	outside	ADJ
inlawrev-21527	536	15	attorney	attorney	NOUN
inlawrev-21527	536	16	to	to	PART
inlawrev-21527	536	17	investigate	investigate	VERB
inlawrev-21527	536	18	a	a	DET
inlawrev-21527	536	19	medical	medical	ADJ
inlawrev-21527	536	20	licensing	licensing	NOUN
inlawrev-21527	536	21	agreement	agreement	NOUN
inlawrev-21527	536	22	violation	violation	NOUN
inlawrev-21527	536	23	.	.	PUNCT
inlawrev-21527	537	1	the	the	DET
inlawrev-21527	537	2	outside	outside	ADJ
inlawrev-21527	537	3	counsel	counsel	NOUN
inlawrev-21527	537	4	reported	report	VERB
inlawrev-21527	537	5	his	his	PRON
inlawrev-21527	537	6	findings	finding	NOUN
inlawrev-21527	537	7	orally162	orally162	ADV
inlawrev-21527	537	8	during	during	ADP
inlawrev-21527	537	9	a	a	DET
inlawrev-21527	537	10	board	board	NOUN
inlawrev-21527	537	11	of	of	ADP
inlawrev-21527	537	12	directors	director	NOUN
inlawrev-21527	537	13	meeting	meet	VERB
inlawrev-21527	537	14	.	.	PUNCT
inlawrev-21527	538	1	independent	independent	ADJ
inlawrev-21527	538	2	auditors	auditor	NOUN
inlawrev-21527	538	3	requested	request	VERB
inlawrev-21527	538	4	the	the	DET
inlawrev-21527	538	5	board163	board163	PROPN
inlawrev-21527	538	6	minutes	minute	NOUN
inlawrev-21527	538	7	during	during	ADP
inlawrev-21527	538	8	boston	boston	PROPN
inlawrev-21527	538	9	scientific	scientific	PROPN
inlawrev-21527	538	10	’s	’s	PART
inlawrev-21527	538	11	financial	financial	ADJ
inlawrev-21527	538	12	statement	statement	NOUN
inlawrev-21527	538	13	audit	audit	NOUN
inlawrev-21527	538	14	as	as	ADP
inlawrev-21527	538	15	part	part	NOUN
inlawrev-21527	538	16	of	of	ADP
inlawrev-21527	538	17	the	the	DET
inlawrev-21527	538	18	public	public	ADJ
inlawrev-21527	538	19	accountant	accountant	NOUN
inlawrev-21527	538	20	’s	’s	PART
inlawrev-21527	538	21	standard	standard	ADJ
inlawrev-21527	538	22	auditing	auditing	NOUN
inlawrev-21527	538	23	procedures.164	procedures.164	NOUN
inlawrev-21527	538	24	w	w	PROPN
inlawrev-21527	538	25	hen	hen	PROPN
inlawrev-21527	538	26	m	m	VERB
inlawrev-21527	538	27	edinol	edinol	ADJ
inlawrev-21527	538	28	limited	limited	ADJ
inlawrev-21527	538	29	sought	seek	VERB
inlawrev-21527	538	30	production	production	NOUN
inlawrev-21527	538	31	of	of	ADP
inlawrev-21527	538	32	the	the	DET
inlawrev-21527	538	33	board	board	NOUN
inlawrev-21527	538	34	minutes	minute	NOUN
inlawrev-21527	538	35	,	,	PUNCT
inlawrev-21527	538	36	boston	boston	PROPN
inlawrev-21527	538	37	scientific	scientific	PROPN
inlawrev-21527	538	38	claimed	claim	VERB
inlawrev-21527	538	39	the	the	DET
inlawrev-21527	538	40	documents	document	NOUN
inlawrev-21527	538	41	were	be	AUX
inlawrev-21527	538	42	protected	protect	VERB
inlawrev-21527	538	43	by	by	ADP
inlawrev-21527	538	44	the	the	DET
inlawrev-21527	538	45	work	work	NOUN
inlawrev-21527	538	46	product	product	NOUN
inlawrev-21527	538	47	doctrine.165	doctrine.165	NOUN
inlawrev-21527	538	48	in	in	ADP
inlawrev-21527	538	49	response	response	NOUN
inlawrev-21527	538	50	to	to	ADP
inlawrev-21527	538	51	this	this	DET
inlawrev-21527	538	52	argument	argument	NOUN
inlawrev-21527	538	53	,	,	PUNCT
inlawrev-21527	538	54	m	m	NOUN
inlawrev-21527	538	55	edinol	edinol	NOUN
inlawrev-21527	538	56	averred	aver	VERB
inlawrev-21527	538	57	boston	boston	PROPN
inlawrev-21527	538	58	scientific	scientific	PROPN
inlawrev-21527	538	59	waived	waive	VERB
inlawrev-21527	538	60	this	this	DET
inlawrev-21527	538	61	protection	protection	NOUN
inlawrev-21527	538	62	through	through	ADP
inlawrev-21527	538	63	disclosing	disclose	VERB
inlawrev-21527	538	64	this	this	DET
inlawrev-21527	538	65	information	information	NOUN
inlawrev-21527	538	66	to	to	ADP
inlawrev-21527	538	67	adversaries	adversary	NOUN
inlawrev-21527	538	68	by	by	ADP
inlawrev-21527	538	69	showing	show	VERB
inlawrev-21527	538	70	the	the	DET
inlawrev-21527	538	71	documents	document	NOUN
inlawrev-21527	538	72	to	to	ADP
inlawrev-21527	538	73	the	the	DET
inlawrev-21527	538	74	company	company	NOUN
inlawrev-21527	538	75	’s	’s	PART
inlawrev-21527	538	76	independent	independent	ADJ
inlawrev-21527	538	77	auditors	auditor	NOUN
inlawrev-21527	538	78	.	.	PUNCT
inlawrev-21527	539	1	the	the	DET
inlawrev-21527	539	2	court	court	NOUN
inlawrev-21527	539	3	agreed	agree	VERB
inlawrev-21527	539	4	with166	with166	PROPN
inlawrev-21527	539	5	m	m	PROPN
inlawrev-21527	539	6	edinol	edinol	NOUN
inlawrev-21527	539	7	,	,	PUNCT
inlawrev-21527	539	8	acknowledging	acknowledge	VERB
inlawrev-21527	539	9	its	its	PRON
inlawrev-21527	539	10	ruling	ruling	NOUN
inlawrev-21527	539	11	directly	directly	ADV
inlawrev-21527	539	12	contradicted	contradict	VERB
inlawrev-21527	539	13	the	the	DET
inlawrev-21527	539	14	holding	holding	NOUN
inlawrev-21527	539	15	in	in	ADP
inlawrev-21527	539	16	pfizer.167	pfizer.167	PROPN
inlawrev-21527	539	17	the	the	DET
inlawrev-21527	539	18	m	m	PROPN
inlawrev-21527	539	19	edinol	edinol	ADJ
inlawrev-21527	539	20	court	court	NOUN
inlawrev-21527	539	21	explained	explain	VERB
inlawrev-21527	539	22	that	that	SCONJ
inlawrev-21527	539	23	the	the	DET
inlawrev-21527	539	24	independent	independent	ADJ
inlawrev-21527	539	25	auditor	auditor	NOUN
inlawrev-21527	539	26	and	and	CCONJ
inlawrev-21527	539	27	boston	boston	PROPN
inlawrev-21527	539	28	scientific	scientific	NOUN
inlawrev-21527	539	29	do	do	AUX
inlawrev-21527	539	30	not	not	PART
inlawrev-21527	539	31	share	share	VERB
inlawrev-21527	539	32	common	common	ADJ
inlawrev-21527	539	33	interests	interest	NOUN
inlawrev-21527	539	34	because	because	SCONJ
inlawrev-21527	539	35	“	"	PUNCT
inlawrev-21527	539	36	as	as	SCONJ
inlawrev-21527	539	37	has	have	AUX
inlawrev-21527	539	38	become	become	VERB
inlawrev-21527	539	39	crystal	crystal	NOUN
inlawrev-21527	539	40	clear	clear	ADJ
inlawrev-21527	539	41	in	in	ADP
inlawrev-21527	539	42	the	the	DET
inlawrev-21527	539	43	face	face	NOUN
inlawrev-21527	539	44	of	of	ADP
inlawrev-21527	539	45	the	the	DET
inlawrev-21527	539	46	many	many	ADJ
inlawrev-21527	539	47	accounting	accounting	NOUN
inlawrev-21527	539	48	scandals	scandal	NOUN
inlawrev-21527	539	49	that	that	PRON
inlawrev-21527	539	50	have	have	AUX
inlawrev-21527	539	51	arisen	arise	VERB
inlawrev-21527	539	52	as	as	ADP
inlawrev-21527	539	53	of	of	ADP
inlawrev-21527	539	54	late	late	ADJ
inlawrev-21527	539	55	,	,	PUNCT
inlawrev-21527	539	56	in	in	ADP
inlawrev-21527	539	57	order	order	NOUN
inlawrev-21527	539	58	for	for	SCONJ
inlawrev-21527	539	59	auditors	auditor	NOUN
inlawrev-21527	539	60	to	to	PART
inlawrev-21527	539	61	properly	properly	ADV
inlawrev-21527	539	62	do	do	VERB
inlawrev-21527	539	63	their	their	PRON
inlawrev-21527	539	64	job	job	NOUN
inlawrev-21527	539	65	,	,	PUNCT
inlawrev-21527	539	66	they	they	PRON
inlawrev-21527	539	67	must	must	AUX
inlawrev-21527	539	68	not	not	PART
inlawrev-21527	539	69	share	share	VERB
inlawrev-21527	539	70	common	common	ADJ
inlawrev-21527	539	71	interests	interest	NOUN
inlawrev-21527	539	72	with	with	ADP
inlawrev-21527	539	73	the	the	DET
inlawrev-21527	539	74	company	company	NOUN
inlawrev-21527	539	75	they	they	PRON
inlawrev-21527	539	76	audit	audit	VERB
inlawrev-21527	539	77	.	.	PUNCT
inlawrev-21527	539	78	”	"	PUNCT
inlawrev-21527	540	1	instead	instead	ADV
inlawrev-21527	540	2	,	,	PUNCT
inlawrev-21527	540	3	“	"	PUNCT
inlawrev-21527	540	4	good	good	ADJ
inlawrev-21527	540	5	auditing	auditing	NOUN
inlawrev-21527	540	6	requires	require	VERB
inlawrev-21527	540	7	adversarial	adversarial	ADJ
inlawrev-21527	540	8	tension	tension	NOUN
inlawrev-21527	540	9	between	between	ADP
inlawrev-21527	540	10	the168	the168	PROPN
inlawrev-21527	540	11	auditor	auditor	NOUN
inlawrev-21527	540	12	and	and	CCONJ
inlawrev-21527	540	13	the	the	DET
inlawrev-21527	540	14	client	client	NOUN
inlawrev-21527	540	15	.	.	PUNCT
inlawrev-21527	540	16	”169	”169	PUNCT
inlawrev-21527	541	1	the	the	DET
inlawrev-21527	541	2	diametrically	diametrically	ADV
inlawrev-21527	541	3	opposed	opposed	ADJ
inlawrev-21527	541	4	holdings	holding	NOUN
inlawrev-21527	541	5	in	in	ADP
inlawrev-21527	541	6	pfizer	pfizer	NOUN
inlawrev-21527	541	7	and	and	CCONJ
inlawrev-21527	541	8	m	m	PROPN
inlawrev-21527	541	9	edinol	edinol	NOUN
inlawrev-21527	541	10	exhibit	exhibit	VERB
inlawrev-21527	541	11	how	how	SCONJ
inlawrev-21527	541	12	attorneys	attorney	NOUN
inlawrev-21527	541	13	and	and	CCONJ
inlawrev-21527	541	14	accountants	accountant	NOUN
inlawrev-21527	541	15	should	should	AUX
inlawrev-21527	541	16	be	be	AUX
inlawrev-21527	541	17	anything	anything	PRON
inlawrev-21527	541	18	but	but	CCONJ
inlawrev-21527	541	19	confident	confident	ADJ
inlawrev-21527	541	20	that	that	SCONJ
inlawrev-21527	541	21	attorneys	attorney	NOUN
inlawrev-21527	541	22	’	’	PART
inlawrev-21527	541	23	responses	response	NOUN
inlawrev-21527	541	24	to	to	PART
inlawrev-21527	541	25	audit	audit	VERB
inlawrev-21527	541	26	legal	legal	ADJ
inlawrev-21527	541	27	letters	letter	NOUN
inlawrev-21527	541	28	will	will	AUX
inlawrev-21527	541	29	be	be	AUX
inlawrev-21527	541	30	protected	protect	VERB
inlawrev-21527	541	31	under	under	ADP
inlawrev-21527	541	32	the	the	DET
inlawrev-21527	541	33	work	work	NOUN
inlawrev-21527	541	34	product	product	NOUN
inlawrev-21527	541	35	doctrine	doctrine	NOUN
inlawrev-21527	541	36	,	,	PUNCT
inlawrev-21527	541	37	depending	depend	VERB
inlawrev-21527	541	38	on	on	ADP
inlawrev-21527	541	39	what	what	DET
inlawrev-21527	541	40	theory	theory	NOUN
inlawrev-21527	541	41	the	the	DET
inlawrev-21527	541	42	plaintiff	plaintiff	NOUN
inlawrev-21527	541	43	pursues	pursue	VERB
inlawrev-21527	541	44	in	in	ADP
inlawrev-21527	541	45	challenging	challenge	VERB
inlawrev-21527	541	46	the	the	DET
inlawrev-21527	541	47	privilege	privilege	NOUN
inlawrev-21527	541	48	.	.	PUNCT
inlawrev-21527	542	1	m	m	VERB
inlawrev-21527	542	2	oreover	oreover	ADJ
inlawrev-21527	542	3	,	,	PUNCT
inlawrev-21527	542	4	since	since	SCONJ
inlawrev-21527	542	5	the	the	DET
inlawrev-21527	542	6	case	case	NOUN
inlawrev-21527	542	7	law	law	NOUN
inlawrev-21527	542	8	indicates	indicate	VERB
inlawrev-21527	542	9	the	the	DET
inlawrev-21527	542	10	attorney	attorney	NOUN
inlawrev-21527	542	11	-	-	PUNCT
inlawrev-21527	542	12	client	client	NOUN
inlawrev-21527	542	13	privilege	privilege	NOUN
inlawrev-21527	542	14	will	will	AUX
inlawrev-21527	542	15	not	not	PART
inlawrev-21527	542	16	likely	likely	ADV
inlawrev-21527	542	17	shield	shield	VERB
inlawrev-21527	542	18	a	a	DET
inlawrev-21527	542	19	lawyer	lawyer	NOUN
inlawrev-21527	542	20	’s	’s	PART
inlawrev-21527	542	21	response	response	NOUN
inlawrev-21527	542	22	to	to	ADP
inlawrev-21527	542	23	a	a	DET
inlawrev-21527	542	24	cpa	cpa	NOUN
inlawrev-21527	542	25	’s	’s	PART
inlawrev-21527	542	26	inquiry	inquiry	NOUN
inlawrev-21527	542	27	letter	letter	NOUN
inlawrev-21527	542	28	,	,	PUNCT
inlawrev-21527	542	29	lawyers	lawyer	NOUN
inlawrev-21527	542	30	must	must	AUX
inlawrev-21527	542	31	remain	remain	VERB
inlawrev-21527	542	32	reticent	reticent	ADJ
inlawrev-21527	542	33	about	about	ADP
inlawrev-21527	542	34	disclosing	disclose	VERB
inlawrev-21527	542	35	too	too	ADV
inlawrev-21527	542	36	much	much	ADJ
inlawrev-21527	542	37	;	;	PUNCT
inlawrev-21527	542	38	and	and	CCONJ
inlawrev-21527	542	39	accountants	accountant	NOUN
inlawrev-21527	542	40	will	will	AUX
inlawrev-21527	542	41	continue	continue	VERB
inlawrev-21527	542	42	to	to	PART
inlawrev-21527	542	43	be	be	AUX
inlawrev-21527	542	44	frustrated	frustrate	VERB
inlawrev-21527	542	45	by	by	ADP
inlawrev-21527	542	46	receiving	receive	VERB
inlawrev-21527	542	47	too	too	ADV
inlawrev-21527	542	48	little	little	ADJ
inlawrev-21527	542	49	.	.	PUNCT
inlawrev-21527	543	1	part	part	NOUN
inlawrev-21527	543	2	iv	iv	NOUN
inlawrev-21527	543	3	of	of	ADP
inlawrev-21527	543	4	this	this	PRON
inlawrev-21527	544	1	n	n	NUM
inlawrev-21527	544	2	ote	ote	NOUN
inlawrev-21527	544	3	attempts	attempt	VERB
inlawrev-21527	544	4	to	to	PART
inlawrev-21527	544	5	solve	solve	VERB
inlawrev-21527	544	6	this	this	DET
inlawrev-21527	544	7	persistent	persistent	ADJ
inlawrev-21527	544	8	problem	problem	NOUN
inlawrev-21527	544	9	.	.	PUNCT
inlawrev-21527	545	1	iv	iv	X
inlawrev-21527	545	2	.	.	PUNCT
inlawrev-21527	545	3	proposed	propose	VERB
inlawrev-21527	545	4	solutions	solution	NOUN
inlawrev-21527	545	5	as	as	SCONJ
inlawrev-21527	545	6	parts	part	NOUN
inlawrev-21527	545	7	i	i	PROPN
inlawrev-21527	545	8	-	-	PUNCT
inlawrev-21527	545	9	iii	iii	PROPN
inlawrev-21527	545	10	of	of	ADP
inlawrev-21527	545	11	this	this	DET
inlawrev-21527	545	12	note	note	NOUN
inlawrev-21527	545	13	have	have	AUX
inlawrev-21527	545	14	illustrated	illustrate	VERB
inlawrev-21527	545	15	,	,	PUNCT
inlawrev-21527	545	16	the	the	DET
inlawrev-21527	545	17	current	current	ADJ
inlawrev-21527	545	18	landscape	landscape	NOUN
inlawrev-21527	545	19	offers	offer	VERB
inlawrev-21527	545	20	very	very	ADV
inlawrev-21527	545	21	little	little	ADJ
inlawrev-21527	545	22	clarity	clarity	NOUN
inlawrev-21527	545	23	to	to	ADP
inlawrev-21527	545	24	legal	legal	ADJ
inlawrev-21527	545	25	practitioners	practitioner	NOUN
inlawrev-21527	545	26	who	who	PRON
inlawrev-21527	545	27	must	must	AUX
inlawrev-21527	545	28	decide	decide	VERB
inlawrev-21527	545	29	how	how	SCONJ
inlawrev-21527	545	30	much	much	ADJ
inlawrev-21527	545	31	detail	detail	NOUN
inlawrev-21527	545	32	they	they	PRON
inlawrev-21527	545	33	should	should	AUX
inlawrev-21527	545	34	provide	provide	VERB
inlawrev-21527	545	35	in	in	ADP
inlawrev-21527	545	36	response	response	NOUN
inlawrev-21527	545	37	to	to	PART
inlawrev-21527	545	38	audit	audit	NOUN
inlawrev-21527	545	39	inquiries	inquiry	NOUN
inlawrev-21527	545	40	.	.	PUNCT
inlawrev-21527	546	1	not	not	PART
inlawrev-21527	546	2	only	only	ADV
inlawrev-21527	546	3	is	be	AUX
inlawrev-21527	546	4	this	this	PRON
inlawrev-21527	546	5	a	a	DET
inlawrev-21527	546	6	problem	problem	NOUN
inlawrev-21527	546	7	for	for	ADP
inlawrev-21527	546	8	lawyers	lawyer	NOUN
inlawrev-21527	546	9	and	and	CCONJ
inlawrev-21527	546	10	their	their	PRON
inlawrev-21527	546	11	clients	client	NOUN
inlawrev-21527	546	12	,	,	PUNCT
inlawrev-21527	546	13	but	but	CCONJ
inlawrev-21527	546	14	it	it	PRON
inlawrev-21527	546	15	is	be	AUX
inlawrev-21527	546	16	also	also	ADV
inlawrev-21527	546	17	a	a	DET
inlawrev-21527	546	18	quandary	quandary	NOUN
inlawrev-21527	546	19	for	for	ADP
inlawrev-21527	546	20	public	public	ADJ
inlawrev-21527	546	21	accountants	accountant	NOUN
inlawrev-21527	546	22	and	and	CCONJ
inlawrev-21527	546	23	the	the	DET
inlawrev-21527	546	24	users	user	NOUN
inlawrev-21527	546	25	of	of	ADP
inlawrev-21527	546	26	the	the	DET
inlawrev-21527	546	27	financial	financial	ADJ
inlawrev-21527	546	28	statements	statement	NOUN
inlawrev-21527	546	29	that	that	PRON
inlawrev-21527	546	30	cpas	cpa	VERB
inlawrev-21527	546	31	audit	audit	NOUN
inlawrev-21527	546	32	.	.	PUNCT
inlawrev-21527	547	1	implementing	implement	VERB
inlawrev-21527	547	2	the	the	DET
inlawrev-21527	547	3	following	follow	VERB
inlawrev-21527	547	4	changes	change	NOUN
inlawrev-21527	547	5	would	would	AUX
inlawrev-21527	547	6	go	go	VERB
inlawrev-21527	547	7	a	a	DET
inlawrev-21527	547	8	long	long	ADJ
inlawrev-21527	547	9	way	way	NOUN
inlawrev-21527	547	10	toward	toward	ADP
inlawrev-21527	547	11	alleviating	alleviate	VERB
inlawrev-21527	547	12	the	the	DET
inlawrev-21527	547	13	current	current	ADJ
inlawrev-21527	547	14	lack	lack	NOUN
inlawrev-21527	547	15	of	of	ADP
inlawrev-21527	547	16	clarity	clarity	NOUN
inlawrev-21527	547	17	lawyers	lawyer	NOUN
inlawrev-21527	547	18	and	and	CCONJ
inlawrev-21527	547	19	accountants	accountant	NOUN
inlawrev-21527	547	20	face	face	VERB
inlawrev-21527	547	21	today	today	NOUN
inlawrev-21527	547	22	when	when	SCONJ
inlawrev-21527	547	23	addressing	address	VERB
inlawrev-21527	547	24	audit	audit	NOUN
inlawrev-21527	547	25	inquiry	inquiry	NOUN
inlawrev-21527	547	26	letters	letter	NOUN
inlawrev-21527	547	27	.	.	PUNCT
inlawrev-21527	548	1	162	162	NUM
inlawrev-21527	548	2	.	.	PUNCT
inlawrev-21527	548	3	medinol	medinol	PROPN
inlawrev-21527	548	4	,	,	PUNCT
inlawrev-21527	548	5	ltd	ltd	PROPN
inlawrev-21527	548	6	.	.	PROPN
inlawrev-21527	548	7	v.	v.	PROPN
inlawrev-21527	548	8	boston	boston	PROPN
inlawrev-21527	548	9	scientific	scientific	PROPN
inlawrev-21527	548	10	corp	corp	PROPN
inlawrev-21527	548	11	.	.	PROPN
inlawrev-21527	548	12	,	,	PUNCT
inlawrev-21527	548	13	214	214	NUM
inlawrev-21527	548	14	f.r.d	f.r.d	NOUN
inlawrev-21527	548	15	.	.	PROPN
inlawrev-21527	548	16	113	113	NUM
inlawrev-21527	548	17	,	,	PUNCT
inlawrev-21527	548	18	114	114	NUM
inlawrev-21527	548	19	(	(	PUNCT
inlawrev-21527	548	20	s.d.n.y	s.d.n.y	PROPN
inlawrev-21527	548	21	.	.	NOUN
inlawrev-21527	548	22	2002	2002	NUM
inlawrev-21527	548	23	)	)	PUNCT
inlawrev-21527	548	24	.	.	PUNCT
inlawrev-21527	549	1	163	163	NUM
inlawrev-21527	549	2	.	.	PUNCT
inlawrev-21527	550	1	i	i	PRON
inlawrev-21527	550	2	d.	d.	PROPN
inlawrev-21527	550	3	164	164	NUM
inlawrev-21527	550	4	.	.	PUNCT
inlawrev-21527	551	1	i	i	PRON
inlawrev-21527	551	2	d.	d.	PROPN
inlawrev-21527	551	3	165	165	NUM
inlawrev-21527	551	4	.	.	PUNCT
inlawrev-21527	552	1	i	i	PRON
inlawrev-21527	552	2	d.	d.	PROPN
inlawrev-21527	552	3	166	166	NUM
inlawrev-21527	552	4	.	.	PUNCT
inlawrev-21527	553	1	i	i	PRON
inlawrev-21527	553	2	d.	d.	PROPN
inlawrev-21527	553	3	at	at	ADP
inlawrev-21527	553	4	117	117	NUM
inlawrev-21527	553	5	.	.	PUNCT
inlawrev-21527	553	6	167	167	NUM
inlawrev-21527	553	7	.	.	PUNCT
inlawrev-21527	554	1	i	i	PRON
inlawrev-21527	554	2	d.	d.	PROPN
inlawrev-21527	554	3	168	168	NUM
inlawrev-21527	554	4	.	.	PUNCT
inlawrev-21527	555	1	i	i	PRON
inlawrev-21527	555	2	d.	d.	PROPN
inlawrev-21527	555	3	at	at	ADP
inlawrev-21527	555	4	116	116	NUM
inlawrev-21527	555	5	.	.	PUNCT
inlawrev-21527	555	6	169	169	NUM
inlawrev-21527	555	7	.	.	PUNCT
inlawrev-21527	556	1	i	i	PRON
inlawrev-21527	556	2	d.	d.	PROPN
inlawrev-21527	556	3	2017	2017	NUM
inlawrev-21527	556	4	]	]	PUNCT
inlawrev-21527	556	5	toeing	toe	VERB
inlawrev-21527	556	6	the	the	DET
inlawrev-21527	556	7	line	line	NOUN
inlawrev-21527	556	8	989	989	NUM
inlawrev-21527	556	9	a.	a.	NOUN
inlawrev-21527	556	10	adopt	adopt	NOUN
inlawrev-21527	556	11	an	an	DET
inlawrev-21527	556	12	accountant	accountant	NOUN
inlawrev-21527	556	13	-	-	PUNCT
inlawrev-21527	556	14	client	client	NOUN
inlawrev-21527	556	15	privilege	privilege	NOUN
inlawrev-21527	556	16	law	law	NOUN
inlawrev-21527	556	17	on	on	ADP
inlawrev-21527	556	18	a	a	DET
inlawrev-21527	556	19	federal	federal	ADJ
inlawrev-21527	556	20	level	level	NOUN
inlawrev-21527	556	21	a	a	DET
inlawrev-21527	556	22	federal	federal	ADJ
inlawrev-21527	556	23	accountant	accountant	NOUN
inlawrev-21527	556	24	-	-	PUNCT
inlawrev-21527	556	25	client	client	NOUN
inlawrev-21527	556	26	privilege	privilege	NOUN
inlawrev-21527	556	27	is	be	AUX
inlawrev-21527	556	28	the	the	DET
inlawrev-21527	556	29	“	"	PUNCT
inlawrev-21527	556	30	best	good	ADJ
inlawrev-21527	556	31	assurance	assurance	NOUN
inlawrev-21527	556	32	of	of	ADP
inlawrev-21527	556	33	open	open	ADJ
inlawrev-21527	556	34	and	and	CCONJ
inlawrev-21527	556	35	honest	honest	ADJ
inlawrev-21527	556	36	com	com	NOUN
inlawrev-21527	556	37	m	m	NOUN
inlawrev-21527	556	38	unication	unication	NOUN
inlawrev-21527	556	39	[	[	X
inlawrev-21527	556	40	]	]	X
inlawrev-21527	556	41	between	between	ADP
inlawrev-21527	556	42	auditors	auditor	NOUN
inlawrev-21527	556	43	and	and	CCONJ
inlawrev-21527	556	44	their	their	PRON
inlawrev-21527	556	45	clients	client	NOUN
inlawrev-21527	556	46	.	.	PUNCT
inlawrev-21527	556	47	”	"	PUNCT
inlawrev-21527	557	1	an	an	DET
inlawrev-21527	557	2	accountant-170	accountant-170	PROPN
inlawrev-21527	557	3	client	client	NOUN
inlawrev-21527	557	4	privilege	privilege	NOUN
inlawrev-21527	557	5	would	would	AUX
inlawrev-21527	557	6	authorize	authorize	VERB
inlawrev-21527	557	7	a	a	DET
inlawrev-21527	557	8	client	client	NOUN
inlawrev-21527	557	9	to	to	PART
inlawrev-21527	557	10	communicate	communicate	VERB
inlawrev-21527	557	11	with	with	ADP
inlawrev-21527	557	12	her	her	PRON
inlawrev-21527	557	13	accountant	accountant	NOUN
inlawrev-21527	557	14	confidentially	confidentially	ADV
inlawrev-21527	557	15	regarding	regard	VERB
inlawrev-21527	557	16	interactions	interaction	NOUN
inlawrev-21527	557	17	and	and	CCONJ
inlawrev-21527	557	18	information	information	NOUN
inlawrev-21527	557	19	discussed	discuss	VERB
inlawrev-21527	557	20	between	between	ADP
inlawrev-21527	557	21	a	a	DET
inlawrev-21527	557	22	client	client	NOUN
inlawrev-21527	557	23	and	and	CCONJ
inlawrev-21527	557	24	her	her	PRON
inlawrev-21527	557	25	attorney	attorney	NOUN
inlawrev-21527	557	26	.	.	PUNCT
inlawrev-21527	558	1	additionally	additionally	ADV
inlawrev-21527	558	2	,	,	PUNCT
inlawrev-21527	558	3	an	an	DET
inlawrev-21527	558	4	accountant	accountant	NOUN
inlawrev-21527	558	5	-	-	PUNCT
inlawrev-21527	558	6	client	client	NOUN
inlawrev-21527	558	7	privilege	privilege	NOUN
inlawrev-21527	558	8	would	would	AUX
inlawrev-21527	558	9	allow	allow	VERB
inlawrev-21527	558	10	a171	a171	PROPN
inlawrev-21527	558	11	lawyer	lawyer	NOUN
inlawrev-21527	558	12	to	to	PART
inlawrev-21527	558	13	communicate	communicate	VERB
inlawrev-21527	558	14	with	with	ADP
inlawrev-21527	558	15	a	a	DET
inlawrev-21527	558	16	client	client	NOUN
inlawrev-21527	558	17	’s	’s	PART
inlawrev-21527	558	18	accountant	accountant	NOUN
inlawrev-21527	558	19	.	.	PUNCT
inlawrev-21527	559	1	“	"	PUNCT
inlawrev-21527	559	2	the	the	DET
inlawrev-21527	559	3	attorney	attorney	NOUN
inlawrev-21527	559	4	,	,	PUNCT
inlawrev-21527	559	5	in	in	ADP
inlawrev-21527	559	6	essence,172	essence,172	PROPN
inlawrev-21527	559	7	would	would	AUX
inlawrev-21527	559	8	be	be	AUX
inlawrev-21527	559	9	acting	act	VERB
inlawrev-21527	559	10	as	as	ADP
inlawrev-21527	559	11	the	the	DET
inlawrev-21527	559	12	client	client	NOUN
inlawrev-21527	559	13	's	's	PART
inlawrev-21527	559	14	agent	agent	NOUN
inlawrev-21527	559	15	or	or	CCONJ
inlawrev-21527	559	16	representative	representative	NOUN
inlawrev-21527	559	17	in	in	ADP
inlawrev-21527	559	18	communicating	communicate	VERB
inlawrev-21527	559	19	confidential	confidential	ADJ
inlawrev-21527	559	20	information	information	NOUN
inlawrev-21527	559	21	to	to	ADP
inlawrev-21527	559	22	the	the	DET
inlawrev-21527	559	23	accountant	accountant	NOUN
inlawrev-21527	559	24	,	,	PUNCT
inlawrev-21527	559	25	and	and	CCONJ
inlawrev-21527	559	26	the	the	DET
inlawrev-21527	559	27	statutory	statutory	ADJ
inlawrev-21527	559	28	accountant	accountant	NOUN
inlawrev-21527	559	29	-	-	PUNCT
inlawrev-21527	559	30	client	client	NOUN
inlawrev-21527	559	31	privilege	privilege	NOUN
inlawrev-21527	559	32	would	would	AUX
inlawrev-21527	559	33	protect	protect	VERB
inlawrev-21527	559	34	this	this	DET
inlawrev-21527	559	35	information	information	NOUN
inlawrev-21527	559	36	as	as	ADP
inlawrev-21527	559	37	privileged	privileged	ADJ
inlawrev-21527	559	38	.	.	PUNCT
inlawrev-21527	559	39	”173	”173	ADP
inlawrev-21527	559	40	an	an	DET
inlawrev-21527	559	41	accountant	accountant	NOUN
inlawrev-21527	559	42	-	-	PUNCT
inlawrev-21527	559	43	client	client	NOUN
inlawrev-21527	559	44	privilege	privilege	NOUN
inlawrev-21527	559	45	should	should	AUX
inlawrev-21527	559	46	be	be	AUX
inlawrev-21527	559	47	adopted	adopt	VERB
inlawrev-21527	559	48	on	on	ADP
inlawrev-21527	559	49	a	a	DET
inlawrev-21527	559	50	federal	federal	ADJ
inlawrev-21527	559	51	level	level	NOUN
inlawrev-21527	559	52	because	because	SCONJ
inlawrev-21527	559	53	enacting	enact	VERB
inlawrev-21527	559	54	an	an	DET
inlawrev-21527	559	55	accountant	accountant	NOUN
inlawrev-21527	559	56	-	-	PUNCT
inlawrev-21527	559	57	client	client	NOUN
inlawrev-21527	559	58	privilege	privilege	NOUN
inlawrev-21527	559	59	would	would	AUX
inlawrev-21527	559	60	spur	spur	VERB
inlawrev-21527	559	61	honest	honest	ADJ
inlawrev-21527	559	62	and	and	CCONJ
inlawrev-21527	559	63	uninhibited	uninhibited	ADJ
inlawrev-21527	559	64	communication	communication	NOUN
inlawrev-21527	559	65	am	be	AUX
inlawrev-21527	559	66	ong	ong	NOUN
inlawrev-21527	559	67	clients	client	NOUN
inlawrev-21527	559	68	and	and	CCONJ
inlawrev-21527	559	69	their	their	PRON
inlawrev-21527	559	70	cpas	cpa	NOUN
inlawrev-21527	559	71	and	and	CCONJ
inlawrev-21527	559	72	lawyers	lawyer	NOUN
inlawrev-21527	559	73	,	,	PUNCT
inlawrev-21527	559	74	providing	provide	VERB
inlawrev-21527	559	75	an	an	DET
inlawrev-21527	559	76	environment	environment	NOUN
inlawrev-21527	559	77	where	where	SCONJ
inlawrev-21527	559	78	professional	professional	ADJ
inlawrev-21527	559	79	advice	advice	NOUN
inlawrev-21527	559	80	would	would	AUX
inlawrev-21527	559	81	be	be	AUX
inlawrev-21527	559	82	based	base	VERB
inlawrev-21527	559	83	on	on	ADP
inlawrev-21527	559	84	the	the	DET
inlawrev-21527	559	85	most	most	ADV
inlawrev-21527	559	86	complete	complete	ADJ
inlawrev-21527	559	87	information	information	NOUN
inlawrev-21527	559	88	,	,	PUNCT
inlawrev-21527	559	89	“	"	PUNCT
inlawrev-21527	559	90	free	free	ADJ
inlawrev-21527	559	91	from	from	ADP
inlawrev-21527	559	92	the	the	DET
inlawrev-21527	559	93	consequences	consequence	NOUN
inlawrev-21527	559	94	or	or	CCONJ
inlawrev-21527	559	95	the	the	DET
inlawrev-21527	559	96	apprehension	apprehension	NOUN
inlawrev-21527	559	97	of	of	ADP
inlawrev-21527	559	98	disclosure	disclosure	NOUN
inlawrev-21527	559	99	.	.	PUNCT
inlawrev-21527	560	1	”174	”174	VERB
inlawrev-21527	560	2	the	the	DET
inlawrev-21527	560	3	necessity	necessity	NOUN
inlawrev-21527	560	4	of	of	ADP
inlawrev-21527	560	5	such	such	DET
inlawrev-21527	560	6	a	a	DET
inlawrev-21527	560	7	doctrine	doctrine	NOUN
inlawrev-21527	560	8	is	be	AUX
inlawrev-21527	560	9	clear	clear	ADJ
inlawrev-21527	560	10	.	.	PUNCT
inlawrev-21527	561	1	w	w	PROPN
inlawrev-21527	561	2	ithout	ithout	PROPN
inlawrev-21527	561	3	it	it	PRON
inlawrev-21527	561	4	,	,	PUNCT
inlawrev-21527	561	5	if	if	SCONJ
inlawrev-21527	561	6	the	the	DET
inlawrev-21527	561	7	attorney	attorney	NOUN
inlawrev-21527	561	8	gives	give	VERB
inlawrev-21527	561	9	confidential	confidential	ADJ
inlawrev-21527	561	10	legal	legal	ADJ
inlawrev-21527	561	11	analysis	analysis	NOUN
inlawrev-21527	561	12	to	to	ADP
inlawrev-21527	561	13	the	the	DET
inlawrev-21527	561	14	accountants	accountant	NOUN
inlawrev-21527	561	15	,	,	PUNCT
inlawrev-21527	561	16	this	this	DET
inlawrev-21527	561	17	information	information	NOUN
inlawrev-21527	561	18	becomes	become	VERB
inlawrev-21527	561	19	discoverable	discoverable	ADJ
inlawrev-21527	561	20	in	in	ADP
inlawrev-21527	561	21	the	the	DET
inlawrev-21527	561	22	event	event	NOUN
inlawrev-21527	561	23	of	of	ADP
inlawrev-21527	561	24	a	a	DET
inlawrev-21527	561	25	lawsuit.175	lawsuit.175	NOUN
inlawrev-21527	561	26	currently	currently	ADV
inlawrev-21527	561	27	,	,	PUNCT
inlawrev-21527	561	28	the	the	DET
inlawrev-21527	561	29	federal	federal	ADJ
inlawrev-21527	561	30	courts	court	NOUN
inlawrev-21527	561	31	and	and	CCONJ
inlawrev-21527	561	32	most	most	ADJ
inlawrev-21527	561	33	states	state	NOUN
inlawrev-21527	561	34	fail	fail	VERB
inlawrev-21527	561	35	to	to	PART
inlawrev-21527	561	36	recognize	recognize	VERB
inlawrev-21527	561	37	an	an	DET
inlawrev-21527	561	38	accountantclient	accountantclient	NOUN
inlawrev-21527	561	39	privilege	privilege	NOUN
inlawrev-21527	561	40	.	.	PUNCT
inlawrev-21527	562	1	in	in	ADP
inlawrev-21527	562	2	fact	fact	NOUN
inlawrev-21527	562	3	,	,	PUNCT
inlawrev-21527	562	4	“	"	PUNCT
inlawrev-21527	562	5	[	[	X
inlawrev-21527	562	6	o]nly	o]nly	ADV
inlawrev-21527	562	7	fifteen	fifteen	NUM
inlawrev-21527	562	8	states	state	NOUN
inlawrev-21527	562	9	have	have	VERB
inlawrev-21527	562	10	any	any	DET
inlawrev-21527	562	11	such	such	ADJ
inlawrev-21527	562	12	statute	statute	NOUN
inlawrev-21527	562	13	and	and	CCONJ
inlawrev-21527	562	14	,	,	PUNCT
inlawrev-21527	562	15	of176	of176	PROPN
inlawrev-21527	562	16	those	those	PRON
inlawrev-21527	562	17	,	,	PUNCT
inlawrev-21527	562	18	only	only	ADV
inlawrev-21527	562	19	seven	seven	NUM
inlawrev-21527	562	20	have	have	AUX
inlawrev-21527	562	21	expressly	expressly	ADV
inlawrev-21527	562	22	extended	extend	VERB
inlawrev-21527	562	23	the	the	DET
inlawrev-21527	562	24	privilege	privilege	NOUN
inlawrev-21527	562	25	to	to	ADP
inlawrev-21527	562	26	independent	independent	ADJ
inlawrev-21527	562	27	auditors	auditor	NOUN
inlawrev-21527	562	28	by	by	ADP
inlawrev-21527	562	29	statute	statute	NOUN
inlawrev-21527	562	30	or	or	CCONJ
inlawrev-21527	562	31	judicial	judicial	ADJ
inlawrev-21527	562	32	ruling	ruling	NOUN
inlawrev-21527	562	33	.	.	PUNCT
inlawrev-21527	562	34	”	"	PUNCT
inlawrev-21527	563	1	177	177	NUM
inlawrev-21527	563	2	170	170	NUM
inlawrev-21527	563	3	.	.	PUNCT
inlawrev-21527	564	1	allison	allison	PROPN
inlawrev-21527	564	2	dabbs	dabbs	PROPN
inlawrev-21527	564	3	garrett	garrett	PROPN
inlawrev-21527	564	4	,	,	PUNCT
inlawrev-21527	564	5	auditor	auditor	NOUN
inlawrev-21527	564	6	whistle	whistle	VERB
inlawrev-21527	564	7	blowing	blow	VERB
inlawrev-21527	564	8	:	:	PUNCT
inlawrev-21527	564	9	the	the	DET
inlawrev-21527	564	10	financial	financial	PROPN
inlawrev-21527	564	11	fraud	fraud	NOUN
inlawrev-21527	564	12	detection	detection	PROPN
inlawrev-21527	564	13	and	and	CCONJ
inlawrev-21527	564	14	disclosure	disclosure	NOUN
inlawrev-21527	564	15	act	act	PROPN
inlawrev-21527	564	16	,	,	PUNCT
inlawrev-21527	564	17	17	17	NUM
inlawrev-21527	564	18	seton	seton	PROPN
inlawrev-21527	564	19	hall	hall	PROPN
inlawrev-21527	564	20	legis	legis	PROPN
inlawrev-21527	564	21	.	.	PUNCT
inlawrev-21527	565	1	j.	j.	PROPN
inlawrev-21527	565	2	91	91	PROPN
inlawrev-21527	565	3	,	,	PUNCT
inlawrev-21527	565	4	119	119	NUM
inlawrev-21527	565	5	-	-	SYM
inlawrev-21527	565	6	20	20	NUM
inlawrev-21527	565	7	(	(	PUNCT
inlawrev-21527	565	8	1993	1993	NUM
inlawrev-21527	565	9	)	)	PUNCT
inlawrev-21527	565	10	.	.	PUNCT
inlawrev-21527	566	1	171	171	NUM
inlawrev-21527	566	2	.	.	PUNCT
inlawrev-21527	567	1	michael	michael	PROPN
inlawrev-21527	567	2	w.	w.	PROPN
inlawrev-21527	567	3	loudenslager	loudenslager	PROPN
inlawrev-21527	567	4	,	,	PUNCT
inlawrev-21527	567	5	cover	cover	VERB
inlawrev-21527	567	6	me	i	PRON
inlawrev-21527	567	7	:	:	PUNCT
inlawrev-21527	567	8	the	the	DET
inlawrev-21527	567	9	effects	effect	NOUN
inlawrev-21527	567	10	of	of	ADP
inlawrev-21527	567	11	attorney	attorney	NOUN
inlawrev-21527	567	12	-	-	PUNCT
inlawrev-21527	567	13	accountant	accountant	NOUN
inlawrev-21527	567	14	multidisciplinary	multidisciplinary	ADJ
inlawrev-21527	567	15	practice	practice	NOUN
inlawrev-21527	567	16	on	on	ADP
inlawrev-21527	567	17	the	the	DET
inlawrev-21527	567	18	protections	protection	NOUN
inlawrev-21527	567	19	of	of	ADP
inlawrev-21527	567	20	the	the	DET
inlawrev-21527	567	21	attorney	attorney	NOUN
inlawrev-21527	567	22	-	-	PUNCT
inlawrev-21527	567	23	client	client	NOUN
inlawrev-21527	567	24	privilege	privilege	NOUN
inlawrev-21527	567	25	,	,	PUNCT
inlawrev-21527	567	26	53	53	NUM
inlawrev-21527	567	27	baylor	baylor	PROPN
inlawrev-21527	567	28	l.	l.	PROPN
inlawrev-21527	567	29	rev	rev	PROPN
inlawrev-21527	567	30	.	.	PROPN
inlawrev-21527	567	31	33	33	NUM
inlawrev-21527	567	32	,	,	PUNCT
inlawrev-21527	567	33	76	76	NUM
inlawrev-21527	567	34	-	-	SYM
inlawrev-21527	567	35	77	77	NUM
inlawrev-21527	567	36	(	(	PUNCT
inlawrev-21527	567	37	2001	2001	NUM
inlawrev-21527	567	38	)	)	PUNCT
inlawrev-21527	567	39	.	.	PUNCT
inlawrev-21527	568	1	172	172	X
inlawrev-21527	568	2	.	.	PUNCT
inlawrev-21527	569	1	i	i	PRON
inlawrev-21527	569	2	d.	d.	PROPN
inlawrev-21527	569	3	173	173	NUM
inlawrev-21527	569	4	.	.	PUNCT
inlawrev-21527	570	1	i	i	PRON
inlawrev-21527	570	2	d.	d.	PROPN
inlawrev-21527	570	3	174	174	NUM
inlawrev-21527	570	4	.	.	PUNCT
inlawrev-21527	571	1	neusteter	neusteter	ADV
inlawrev-21527	571	2	v.	v.	ADP
inlawrev-21527	571	3	dist	dist	NOUN
inlawrev-21527	571	4	.	.	PUNCT
inlawrev-21527	572	1	court	court	PROPN
inlawrev-21527	572	2	of	of	ADP
inlawrev-21527	572	3	denver	denver	PROPN
inlawrev-21527	572	4	,	,	PUNCT
inlawrev-21527	572	5	675	675	NUM
inlawrev-21527	572	6	p.2d	p.2d	SYM
inlawrev-21527	572	7	1	1	NUM
inlawrev-21527	572	8	,	,	PUNCT
inlawrev-21527	572	9	5	5	NUM
inlawrev-21527	572	10	(	(	PUNCT
inlawrev-21527	572	11	colo	colo	PROPN
inlawrev-21527	572	12	.	.	PUNCT
inlawrev-21527	572	13	1984	1984	NUM
inlawrev-21527	572	14	)	)	PUNCT
inlawrev-21527	572	15	.	.	PUNCT
inlawrev-21527	573	1	175	175	NUM
inlawrev-21527	573	2	.	.	PUNCT
inlawrev-21527	574	1	see	see	VERB
inlawrev-21527	574	2	supra	supra	PROPN
inlawrev-21527	574	3	part	part	PROPN
inlawrev-21527	574	4	iii	iii	PROPN
inlawrev-21527	574	5	.	.	PROPN
inlawrev-21527	574	6	176	176	NUM
inlawrev-21527	574	7	.	.	PUNCT
inlawrev-21527	575	1	melissa	melissa	PROPN
inlawrev-21527	575	2	d.	d.	PROPN
inlawrev-21527	575	3	shalit	shalit	PROPN
inlawrev-21527	575	4	,	,	PUNCT
inlawrev-21527	575	5	audit	audit	NOUN
inlawrev-21527	575	6	inquiry	inquiry	NOUN
inlawrev-21527	575	7	letters	letter	NOUN
inlawrev-21527	575	8	and	and	CCONJ
inlawrev-21527	575	9	discovery	discovery	NOUN
inlawrev-21527	575	10	:	:	PUNCT
inlawrev-21527	575	11	protection	protection	NOUN
inlawrev-21527	575	12	based	base	VERB
inlawrev-21527	575	13	on	on	ADP
inlawrev-21527	575	14	compulsion	compulsion	NOUN
inlawrev-21527	575	15	,	,	PUNCT
inlawrev-21527	575	16	15	15	NUM
inlawrev-21527	575	17	cardozo	cardozo	PROPN
inlawrev-21527	575	18	l.	l.	PROPN
inlawrev-21527	575	19	rev	rev	PROPN
inlawrev-21527	575	20	.	.	PROPN
inlawrev-21527	575	21	1263	1263	NUM
inlawrev-21527	575	22	,	,	PUNCT
inlawrev-21527	575	23	1304	1304	NUM
inlawrev-21527	575	24	(	(	PUNCT
inlawrev-21527	575	25	1994	1994	NUM
inlawrev-21527	575	26	)	)	PUNCT
inlawrev-21527	575	27	.	.	PUNCT
inlawrev-21527	576	1	177	177	NUM
inlawrev-21527	576	2	.	.	PUNCT
inlawrev-21527	577	1	latham	latham	PROPN
inlawrev-21527	577	2	&	&	CCONJ
inlawrev-21527	577	3	watkins	watkins	PROPN
inlawrev-21527	577	4	llp	llp	PROPN
inlawrev-21527	577	5	,	,	PUNCT
inlawrev-21527	577	6	the	the	DET
inlawrev-21527	577	7	auditor	auditor	NOUN
inlawrev-21527	577	8	’s	’s	PART
inlawrev-21527	577	9	need	need	NOUN
inlawrev-21527	577	10	for	for	ADP
inlawrev-21527	577	11	its	its	PRON
inlawrev-21527	577	12	client	client	NOUN
inlawrev-21527	577	13	’s	’s	PART
inlawrev-21527	577	14	detailed	detailed	ADJ
inlawrev-21527	577	15	information	information	NOUN
inlawrev-21527	577	16	vs.	vs.	ADP
inlawrev-21527	577	17	the	the	DET
inlawrev-21527	577	18	client	client	NOUN
inlawrev-21527	577	19	’s	’s	PART
inlawrev-21527	577	20	need	need	NOUN
inlawrev-21527	577	21	to	to	PART
inlawrev-21527	577	22	preserve	preserve	VERB
inlawrev-21527	577	23	the	the	DET
inlawrev-21527	577	24	attorney	attorney	NOUN
inlawrev-21527	577	25	-	-	PUNCT
inlawrev-21527	577	26	client	client	NOUN
inlawrev-21527	577	27	privilege	privilege	NOUN
inlawrev-21527	577	28	and	and	CCONJ
inlawrev-21527	577	29	work	work	NOUN
inlawrev-21527	577	30	product	product	NOUN
inlawrev-21527	577	31	protection	protection	NOUN
inlawrev-21527	577	32	:	:	PUNCT
inlawrev-21527	577	33	the	the	DET
inlawrev-21527	577	34	debate	debate	NOUN
inlawrev-21527	577	35	,	,	PUNCT
inlawrev-21527	577	36	the	the	DET
inlawrev-21527	577	37	problems	problem	NOUN
inlawrev-21527	577	38	,	,	PUNCT
inlawrev-21527	577	39	and	and	CCONJ
inlawrev-21527	577	40	proposed	propose	VERB
inlawrev-21527	577	41	solutions	solution	NOUN
inlawrev-21527	577	42	10	10	NUM
inlawrev-21527	577	43	n.29	n.29	NOUN
inlawrev-21527	577	44	(	(	PUNCT
inlawrev-21527	577	45	aba	aba	PROPN
inlawrev-21527	577	46	section	section	NOUN
inlawrev-21527	577	47	of	of	ADP
inlawrev-21527	577	48	business	business	NOUN
inlawrev-21527	577	49	law	law	NOUN
inlawrev-21527	577	50	—	—	PUNCT
inlawrev-21527	577	51	audit	audit	NOUN
inlawrev-21527	577	52	response	response	NOUN
inlawrev-21527	577	53	letters	letter	NOUN
inlawrev-21527	577	54	in	in	ADP
inlawrev-21527	577	55	the	the	DET
inlawrev-21527	577	56	new	new	ADJ
inlawrev-21527	577	57	environment	environment	NOUN
inlawrev-21527	577	58	,	,	PUNCT
inlawrev-21527	577	59	nov	nov	PROPN
inlawrev-21527	577	60	.	.	PROPN
inlawrev-21527	577	61	19	19	NUM
inlawrev-21527	577	62	,	,	PUNCT
inlawrev-21527	577	63	2004	2004	NUM
inlawrev-21527	577	64	)	)	PUNCT
inlawrev-21527	577	65	,	,	PUNCT
inlawrev-21527	577	66	http://apps.americanbar.org/buslaw/newsletter/	http://apps.americanbar.org/buslaw/newsletter/	PROPN
inlawrev-21527	577	67	0039	0039	NUM
inlawrev-21527	577	68	/	/	SYM
inlawrev-21527	577	69	materials	material	NOUN
inlawrev-21527	577	70	/	/	SYM
inlawrev-21527	577	71	pp3.pdf	pp3.pdf	PROPN
inlawrev-21527	577	72	[	[	X
inlawrev-21527	577	73	https://perma.cc/k2bf-67jy	https://perma.cc/k2bf-67jy	X
inlawrev-21527	577	74	]	]	X
inlawrev-21527	577	75	.	.	PUNCT
inlawrev-21527	578	1	there	there	PRON
inlawrev-21527	578	2	are	be	VERB
inlawrev-21527	578	3	seven	seven	NUM
inlawrev-21527	578	4	states	state	NOUN
inlawrev-21527	578	5	that	that	PRON
inlawrev-21527	578	6	have	have	AUX
inlawrev-21527	578	7	specifically	specifically	ADV
inlawrev-21527	578	8	extended	extend	VERB
inlawrev-21527	578	9	the	the	DET
inlawrev-21527	578	10	accountant	accountant	NOUN
inlawrev-21527	578	11	-	-	PUNCT
inlawrev-21527	578	12	client	client	NOUN
inlawrev-21527	578	13	privilege	privilege	NOUN
inlawrev-21527	578	14	to	to	ADP
inlawrev-21527	578	15	independent	independent	ADJ
inlawrev-21527	578	16	auditors	auditor	NOUN
inlawrev-21527	578	17	:	:	PUNCT
inlawrev-21527	578	18	colorado	colorado	PROPN
inlawrev-21527	578	19	,	,	PUNCT
inlawrev-21527	578	20	georgia	georgia	PROPN
inlawrev-21527	578	21	,	,	PUNCT
inlawrev-21527	578	22	illinois	illinois	PROPN
inlawrev-21527	578	23	,	,	PUNCT
inlawrev-21527	578	24	kansas	kansas	PROPN
inlawrev-21527	578	25	,	,	PUNCT
inlawrev-21527	578	26	maryland	maryland	PROPN
inlawrev-21527	578	27	,	,	PUNCT
inlawrev-21527	578	28	michigan	michigan	PROPN
inlawrev-21527	578	29	,	,	PUNCT
inlawrev-21527	578	30	and	and	CCONJ
inlawrev-21527	578	31	new	new	PROPN
inlawrev-21527	578	32	mexico	mexico	PROPN
inlawrev-21527	578	33	.	.	PUNCT
inlawrev-21527	579	1	susan	susan	PROPN
inlawrev-21527	579	2	hackett	hackett	PROPN
inlawrev-21527	579	3	,	,	PUNCT
inlawrev-21527	579	4	pragmatic	pragmatic	ADJ
inlawrev-21527	579	5	practices	practice	NOUN
inlawrev-21527	579	6	for	for	ADP
inlawrev-21527	579	7	protecting	protect	VERB
inlawrev-21527	579	8	privilege	privilege	NOUN
inlawrev-21527	579	9	,	,	PUNCT
inlawrev-21527	579	10	ass’n	ass’n	PROPN
inlawrev-21527	579	11	corp	corp	PROPN
inlawrev-21527	579	12	.	.	PROPN
inlawrev-21527	579	13	couns	couns	PROPN
inlawrev-21527	579	14	.	.	PUNCT
inlawrev-21527	580	1	15	15	NUM
inlawrev-21527	580	2	n.39	n.39	NOUN
inlawrev-21527	580	3	(	(	PUNCT
inlawrev-21527	580	4	oct	oct	PROPN
inlawrev-21527	580	5	.	.	PROPN
inlawrev-21527	580	6	23	23	NUM
inlawrev-21527	580	7	,	,	PUNCT
inlawrev-21527	580	8	2006	2006	NUM
inlawrev-21527	580	9	)	)	PUNCT
inlawrev-21527	580	10	,	,	PUNCT
inlawrev-21527	580	11	http://www.acc.com/vl/public/article/	http://www.acc.com/vl/public/article/	NUM
inlawrev-21527	580	12	loader.cfm?csmodule=security/getfile&pageid=15983&recorded=1	loader.cfm?csmodule=security/getfile&pageid=15983&recorded=1	NOUN
inlawrev-21527	580	13	[	[	X
inlawrev-21527	580	14	https://perma.cc/2h36-tl9p	https://perma.cc/2h36-tl9p	NOUN
inlawrev-21527	580	15	]	]	X
inlawrev-21527	580	16	.	.	PUNCT
inlawrev-21527	581	1	in	in	ADP
inlawrev-21527	581	2	addition	addition	NOUN
inlawrev-21527	581	3	,	,	PUNCT
inlawrev-21527	581	4	eight	eight	NUM
inlawrev-21527	581	5	other	other	ADJ
inlawrev-21527	581	6	states	state	NOUN
inlawrev-21527	581	7	recognize	recognize	VERB
inlawrev-21527	581	8	some	some	DET
inlawrev-21527	581	9	variety	variety	NOUN
inlawrev-21527	581	10	of	of	ADP
inlawrev-21527	581	11	accountant	accountant	NOUN
inlawrev-21527	581	12	-	-	PUNCT
inlawrev-21527	581	13	client	client	NOUN
inlawrev-21527	581	14	privilege	privilege	NOUN
inlawrev-21527	581	15	:	:	PUNCT
inlawrev-21527	581	16	arizona	arizona	PROPN
inlawrev-21527	581	17	,	,	PUNCT
inlawrev-21527	581	18	florida	florida	PROPN
inlawrev-21527	581	19	,	,	PUNCT
inlawrev-21527	581	20	idaho	idaho	PROPN
inlawrev-21527	581	21	,	,	PUNCT
inlawrev-21527	581	22	indiana	indiana	PROPN
inlawrev-21527	581	23	,	,	PUNCT
inlawrev-21527	581	24	louisiana	louisiana	PROPN
inlawrev-21527	581	25	,	,	PUNCT
inlawrev-21527	581	26	missouri	missouri	PROPN
inlawrev-21527	581	27	,	,	PUNCT
inlawrev-21527	581	28	pennsylvania	pennsylvania	PROPN
inlawrev-21527	581	29	,	,	PUNCT
inlawrev-21527	581	30	and	and	CCONJ
inlawrev-21527	581	31	tennessee	tennessee	PROPN
inlawrev-21527	581	32	.	.	PUNCT
inlawrev-21527	582	1	i	i	PRON
inlawrev-21527	582	2	d.	d.	PROPN
inlawrev-21527	582	3	990	990	NUM
inlawrev-21527	582	4	indiana	indiana	PROPN
inlawrev-21527	582	5	law	law	PROPN
inlawrev-21527	582	6	review	review	NOUN
inlawrev-21527	582	7	[	[	X
inlawrev-21527	582	8	vol	vol	NOUN
inlawrev-21527	582	9	.	.	PUNCT
inlawrev-21527	582	10	50:969	50:969	NUM
inlawrev-21527	582	11	specifically	specifically	ADV
inlawrev-21527	582	12	,	,	PUNCT
inlawrev-21527	582	13	m	m	PROPN
inlawrev-21527	582	14	ichigan	ichigan	PROPN
inlawrev-21527	582	15	’s	’s	PART
inlawrev-21527	582	16	current	current	ADJ
inlawrev-21527	582	17	accountant	accountant	NOUN
inlawrev-21527	582	18	-	-	PUNCT
inlawrev-21527	582	19	client	client	NOUN
inlawrev-21527	582	20	privilege	privilege	NOUN
inlawrev-21527	582	21	should	should	AUX
inlawrev-21527	582	22	be	be	AUX
inlawrev-21527	582	23	adopted	adopt	VERB
inlawrev-21527	582	24	on	on	ADP
inlawrev-21527	582	25	a	a	DET
inlawrev-21527	582	26	federal	federal	ADJ
inlawrev-21527	582	27	level	level	NOUN
inlawrev-21527	582	28	:	:	PUNCT
inlawrev-21527	582	29	except	except	SCONJ
inlawrev-21527	582	30	by	by	ADP
inlawrev-21527	582	31	written	write	VERB
inlawrev-21527	582	32	permission	permission	NOUN
inlawrev-21527	582	33	of	of	ADP
inlawrev-21527	582	34	the	the	DET
inlawrev-21527	582	35	client	client	NOUN
inlawrev-21527	582	36	or	or	CCONJ
inlawrev-21527	582	37	the	the	DET
inlawrev-21527	582	38	heir	heir	NOUN
inlawrev-21527	582	39	,	,	PUNCT
inlawrev-21527	582	40	successor	successor	NOUN
inlawrev-21527	582	41	,	,	PUNCT
inlawrev-21527	582	42	or	or	CCONJ
inlawrev-21527	582	43	personal	personal	ADJ
inlawrev-21527	582	44	representative	representative	NOUN
inlawrev-21527	582	45	of	of	ADP
inlawrev-21527	582	46	the	the	DET
inlawrev-21527	582	47	client	client	NOUN
inlawrev-21527	582	48	to	to	PART
inlawrev-21527	582	49	whom	whom	PRON
inlawrev-21527	582	50	the	the	DET
inlawrev-21527	582	51	information	information	NOUN
inlawrev-21527	582	52	pertains	pertain	VERB
inlawrev-21527	582	53	,	,	PUNCT
inlawrev-21527	582	54	a	a	DET
inlawrev-21527	582	55	licensee	licensee	NOUN
inlawrev-21527	582	56	,	,	PUNCT
inlawrev-21527	582	57	or	or	CCONJ
inlawrev-21527	582	58	a	a	DET
inlawrev-21527	582	59	person	person	NOUN
inlawrev-21527	582	60	employed	employ	VERB
inlawrev-21527	582	61	by	by	ADP
inlawrev-21527	582	62	a	a	DET
inlawrev-21527	582	63	licensee	licensee	NOUN
inlawrev-21527	582	64	,	,	PUNCT
inlawrev-21527	582	65	shall	shall	AUX
inlawrev-21527	582	66	not	not	PART
inlawrev-21527	582	67	disclose	disclose	VERB
inlawrev-21527	582	68	or	or	CCONJ
inlawrev-21527	582	69	divulge	divulge	VERB
inlawrev-21527	582	70	and	and	CCONJ
inlawrev-21527	582	71	shall	shall	AUX
inlawrev-21527	582	72	not	not	PART
inlawrev-21527	582	73	be	be	AUX
inlawrev-21527	582	74	required	require	VERB
inlawrev-21527	582	75	to	to	PART
inlawrev-21527	582	76	disclose	disclose	VERB
inlawrev-21527	582	77	or	or	CCONJ
inlawrev-21527	582	78	divulge	divulge	VERB
inlawrev-21527	582	79	information	information	NOUN
inlawrev-21527	582	80	relative	relative	ADJ
inlawrev-21527	582	81	to	to	ADP
inlawrev-21527	582	82	and	and	CCONJ
inlawrev-21527	582	83	in	in	ADP
inlawrev-21527	582	84	connection	connection	NOUN
inlawrev-21527	582	85	with	with	ADP
inlawrev-21527	582	86	an	an	DET
inlawrev-21527	582	87	examination	examination	NOUN
inlawrev-21527	582	88	or	or	CCONJ
inlawrev-21527	582	89	audit	audit	NOUN
inlawrev-21527	582	90	of	of	ADP
inlawrev-21527	582	91	,	,	PUNCT
inlawrev-21527	582	92	or	or	CCONJ
inlawrev-21527	582	93	report	report	VERB
inlawrev-21527	582	94	on	on	ADP
inlawrev-21527	582	95	,	,	PUNCT
inlawrev-21527	582	96	books	book	NOUN
inlawrev-21527	582	97	,	,	PUNCT
inlawrev-21527	582	98	records	record	NOUN
inlawrev-21527	582	99	,	,	PUNCT
inlawrev-21527	582	100	or	or	CCONJ
inlawrev-21527	582	101	accounts	account	VERB
inlawrev-21527	582	102	that	that	SCONJ
inlawrev-21527	582	103	the	the	DET
inlawrev-21527	582	104	licensee	licensee	NOUN
inlawrev-21527	582	105	or	or	CCONJ
inlawrev-21527	582	106	a	a	DET
inlawrev-21527	582	107	person	person	NOUN
inlawrev-21527	582	108	employed	employ	VERB
inlawrev-21527	582	109	by	by	ADP
inlawrev-21527	582	110	the	the	DET
inlawrev-21527	582	111	licensee	licensee	NOUN
inlawrev-21527	582	112	was	be	AUX
inlawrev-21527	582	113	employed	employ	VERB
inlawrev-21527	582	114	to	to	PART
inlawrev-21527	582	115	make	make	VERB
inlawrev-21527	582	116	.	.	PUNCT
inlawrev-21527	583	1	except	except	SCONJ
inlawrev-21527	583	2	as	as	ADV
inlawrev-21527	583	3	otherwise	otherwise	ADV
inlawrev-21527	583	4	provided	provide	VERB
inlawrev-21527	583	5	in	in	ADP
inlawrev-21527	583	6	this	this	DET
inlawrev-21527	583	7	section	section	NOUN
inlawrev-21527	583	8	,	,	PUNCT
inlawrev-21527	583	9	the	the	DET
inlawrev-21527	583	10	information	information	NOUN
inlawrev-21527	583	11	derived	derive	VERB
inlawrev-21527	583	12	from	from	ADP
inlawrev-21527	583	13	or	or	CCONJ
inlawrev-21527	583	14	as	as	ADP
inlawrev-21527	583	15	the	the	DET
inlawrev-21527	583	16	result	result	NOUN
inlawrev-21527	583	17	of	of	ADP
inlawrev-21527	583	18	professional	professional	ADJ
inlawrev-21527	583	19	service	service	NOUN
inlawrev-21527	583	20	rendered	render	VERB
inlawrev-21527	583	21	by	by	ADP
inlawrev-21527	583	22	a	a	DET
inlawrev-21527	583	23	certified	certify	VERB
inlawrev-21527	583	24	public	public	ADJ
inlawrev-21527	583	25	accountant	accountant	NOUN
inlawrev-21527	583	26	is	be	AUX
inlawrev-21527	583	27	confidential	confidential	ADJ
inlawrev-21527	583	28	and	and	CCONJ
inlawrev-21527	583	29	privileged.178	privileged.178	ADV
inlawrev-21527	583	30	this	this	DET
inlawrev-21527	583	31	accountant	accountant	NOUN
inlawrev-21527	583	32	-	-	PUNCT
inlawrev-21527	583	33	client	client	NOUN
inlawrev-21527	583	34	privilege	privilege	NOUN
inlawrev-21527	583	35	allows	allow	VERB
inlawrev-21527	583	36	:	:	PUNCT
inlawrev-21527	583	37	(	(	PUNCT
inlawrev-21527	583	38	1	1	X
inlawrev-21527	583	39	)	)	PUNCT
inlawrev-21527	583	40	a	a	DET
inlawrev-21527	583	41	cpa	cpa	NOUN
inlawrev-21527	583	42	to	to	PART
inlawrev-21527	583	43	disclose	disclose	VERB
inlawrev-21527	583	44	otherwise	otherwise	ADV
inlawrev-21527	583	45	confidential	confidential	ADJ
inlawrev-21527	583	46	and	and	CCONJ
inlawrev-21527	583	47	privileged	privileged	ADJ
inlawrev-21527	583	48	information	information	NOUN
inlawrev-21527	583	49	to	to	PART
inlawrev-21527	583	50	defend	defend	VERB
inlawrev-21527	583	51	himself	himself	PRON
inlawrev-21527	583	52	in	in	ADP
inlawrev-21527	583	53	a	a	DET
inlawrev-21527	583	54	court	court	NOUN
inlawrev-21527	583	55	action	action	NOUN
inlawrev-21527	583	56	or	or	CCONJ
inlawrev-21527	583	57	administrative	administrative	ADJ
inlawrev-21527	583	58	hearing	hearing	NOUN
inlawrev-21527	583	59	when	when	SCONJ
inlawrev-21527	583	60	his	his	PRON
inlawrev-21527	583	61	“	"	PUNCT
inlawrev-21527	583	62	professional	professional	ADJ
inlawrev-21527	583	63	competence	competence	NOUN
inlawrev-21527	583	64	has	have	AUX
inlawrev-21527	583	65	been	be	AUX
inlawrev-21527	583	66	challenged	challenge	VERB
inlawrev-21527	583	67	in	in	ADP
inlawrev-21527	583	68	a	a	DET
inlawrev-21527	583	69	court	court	NOUN
inlawrev-21527	583	70	of	of	ADP
inlawrev-21527	583	71	law	law	NOUN
inlawrev-21527	583	72	or	or	CCONJ
inlawrev-21527	583	73	before	before	ADP
inlawrev-21527	583	74	an	an	DET
inlawrev-21527	583	75	administrative	administrative	ADJ
inlawrev-21527	583	76	agency	agency	NOUN
inlawrev-21527	583	77	”	"	PUNCT
inlawrev-21527	583	78	;	;	PUNCT
inlawrev-21527	583	79	(	(	PUNCT
inlawrev-21527	583	80	2	2	X
inlawrev-21527	583	81	)	)	PUNCT
inlawrev-21527	583	82	information	information	NOUN
inlawrev-21527	583	83	to	to	ADP
inlawrev-21527	583	84	be179	be179	PROPN
inlawrev-21527	583	85	disclosed	disclose	VERB
inlawrev-21527	583	86	“	"	PUNCT
inlawrev-21527	583	87	in	in	ADP
inlawrev-21527	583	88	the	the	DET
inlawrev-21527	583	89	course	course	NOUN
inlawrev-21527	583	90	of	of	ADP
inlawrev-21527	583	91	practice	practice	NOUN
inlawrev-21527	583	92	monitoring	monitoring	NOUN
inlawrev-21527	583	93	programs	program	NOUN
inlawrev-21527	583	94	and	and	CCONJ
inlawrev-21527	583	95	ethical	ethical	ADJ
inlawrev-21527	583	96	investigations	investigation	NOUN
inlawrev-21527	583	97	conducted	conduct	VERB
inlawrev-21527	583	98	by	by	ADP
inlawrev-21527	583	99	a	a	DET
inlawrev-21527	583	100	licensed	license	VERB
inlawrev-21527	583	101	certified	certify	VERB
inlawrev-21527	583	102	public	public	ADJ
inlawrev-21527	583	103	accountant	accountant	NOUN
inlawrev-21527	583	104	”	"	PUNCT
inlawrev-21527	583	105	;	;	PUNCT
inlawrev-21527	583	106	and	and	CCONJ
inlawrev-21527	583	107	(	(	PUNCT
inlawrev-21527	583	108	3	3	X
inlawrev-21527	583	109	)	)	PUNCT
inlawrev-21527	583	110	a180	a180	PROPN
inlawrev-21527	583	111	cpa	cpa	PROPN
inlawrev-21527	583	112	to	to	PART
inlawrev-21527	583	113	disclose	disclose	VERB
inlawrev-21527	583	114	otherwise	otherwise	ADV
inlawrev-21527	583	115	privileged	privileged	ADJ
inlawrev-21527	583	116	information	information	NOUN
inlawrev-21527	583	117	to	to	ADP
inlawrev-21527	583	118	government	government	NOUN
inlawrev-21527	583	119	or	or	CCONJ
inlawrev-21527	583	120	law	law	NOUN
inlawrev-21527	583	121	enforcement	enforcement	NOUN
inlawrev-21527	583	122	officers	officer	NOUN
inlawrev-21527	583	123	when	when	SCONJ
inlawrev-21527	583	124	the	the	DET
inlawrev-21527	583	125	cpa	cpa	NOUN
inlawrev-21527	583	126	“	"	PUNCT
inlawrev-21527	583	127	has	have	VERB
inlawrev-21527	583	128	knowledge	knowledge	NOUN
inlawrev-21527	583	129	that	that	PRON
inlawrev-21527	583	130	forms	form	VERB
inlawrev-21527	583	131	a	a	DET
inlawrev-21527	583	132	reasonable	reasonable	ADJ
inlawrev-21527	583	133	basis	basis	NOUN
inlawrev-21527	583	134	to	to	PART
inlawrev-21527	583	135	believe	believe	VERB
inlawrev-21527	583	136	that	that	SCONJ
inlawrev-21527	583	137	a	a	DET
inlawrev-21527	583	138	client	client	NOUN
inlawrev-21527	583	139	has	have	AUX
inlawrev-21527	583	140	committed	commit	VERB
inlawrev-21527	583	141	a	a	DET
inlawrev-21527	583	142	violation	violation	NOUN
inlawrev-21527	583	143	of	of	ADP
inlawrev-21527	583	144	federal	federal	ADJ
inlawrev-21527	583	145	or	or	CCONJ
inlawrev-21527	583	146	state	state	NOUN
inlawrev-21527	583	147	law	law	NOUN
inlawrev-21527	583	148	or	or	CCONJ
inlawrev-21527	583	149	a	a	DET
inlawrev-21527	583	150	local	local	ADJ
inlawrev-21527	583	151	governmental	governmental	ADJ
inlawrev-21527	583	152	ordinance	ordinance	NOUN
inlawrev-21527	583	153	.	.	PUNCT
inlawrev-21527	584	1	”181	”181	PROPN
inlawrev-21527	585	1	m	m	VERB
inlawrev-21527	585	2	ichigan	ichigan	PROPN
inlawrev-21527	585	3	’s	’s	PART
inlawrev-21527	585	4	accountant	accountant	NOUN
inlawrev-21527	585	5	-	-	PUNCT
inlawrev-21527	585	6	client	client	NOUN
inlawrev-21527	585	7	law	law	NOUN
inlawrev-21527	585	8	is	be	AUX
inlawrev-21527	585	9	superior	superior	ADJ
inlawrev-21527	585	10	to	to	ADP
inlawrev-21527	585	11	other	other	ADJ
inlawrev-21527	585	12	states	state	NOUN
inlawrev-21527	585	13	'	'	PART
inlawrev-21527	585	14	statutes	statute	NOUN
inlawrev-21527	585	15	because	because	SCONJ
inlawrev-21527	585	16	m	m	PROPN
inlawrev-21527	585	17	ichigan	ichigan	PROPN
inlawrev-21527	585	18	’s	’s	PART
inlawrev-21527	585	19	statute	statute	NOUN
inlawrev-21527	585	20	gives	give	VERB
inlawrev-21527	585	21	the	the	DET
inlawrev-21527	585	22	client	client	NOUN
inlawrev-21527	585	23	the	the	DET
inlawrev-21527	585	24	right	right	NOUN
inlawrev-21527	585	25	to	to	PART
inlawrev-21527	585	26	exercise	exercise	VERB
inlawrev-21527	585	27	the	the	DET
inlawrev-21527	585	28	accountant	accountant	NOUN
inlawrev-21527	585	29	-	-	PUNCT
inlawrev-21527	585	30	client	client	NOUN
inlawrev-21527	585	31	privilege	privilege	NOUN
inlawrev-21527	585	32	rather	rather	ADV
inlawrev-21527	585	33	than	than	ADP
inlawrev-21527	585	34	allowing	allow	VERB
inlawrev-21527	585	35	only	only	ADV
inlawrev-21527	585	36	the	the	DET
inlawrev-21527	585	37	accountant	accountant	NOUN
inlawrev-21527	585	38	to	to	PART
inlawrev-21527	585	39	assert	assert	VERB
inlawrev-21527	585	40	the	the	DET
inlawrev-21527	585	41	privilege.182	privilege.182	PROPN
inlawrev-21527	585	42	a	a	DET
inlawrev-21527	585	43	dditionally	dditionally	NOUN
inlawrev-21527	585	44	,	,	PUNCT
inlawrev-21527	585	45	m	m	PROPN
inlawrev-21527	585	46	ichigan	ichigan	PROPN
inlawrev-21527	585	47	’s	’s	PART
inlawrev-21527	585	48	statute	statute	NOUN
inlawrev-21527	585	49	is	be	AUX
inlawrev-21527	585	50	preferable	preferable	ADJ
inlawrev-21527	585	51	to	to	ADP
inlawrev-21527	585	52	other	other	ADJ
inlawrev-21527	585	53	state	state	NOUN
inlawrev-21527	585	54	accountant	accountant	NOUN
inlawrev-21527	585	55	-	-	PUNCT
inlawrev-21527	585	56	client	client	NOUN
inlawrev-21527	585	57	statutes	statute	NOUN
inlawrev-21527	585	58	because	because	SCONJ
inlawrev-21527	585	59	it	it	PRON
inlawrev-21527	585	60	allows	allow	VERB
inlawrev-21527	585	61	the	the	DET
inlawrev-21527	585	62	privilege	privilege	NOUN
inlawrev-21527	585	63	to	to	PART
inlawrev-21527	585	64	be	be	AUX
inlawrev-21527	585	65	maintained	maintain	VERB
inlawrev-21527	585	66	even	even	ADV
inlawrev-21527	585	67	if	if	SCONJ
inlawrev-21527	585	68	a	a	DET
inlawrev-21527	585	69	subpoena	subpoena	NOUN
inlawrev-21527	585	70	in	in	ADP
inlawrev-21527	585	71	a	a	DET
inlawrev-21527	585	72	court	court	NOUN
inlawrev-21527	585	73	proceeding	proceeding	NOUN
inlawrev-21527	585	74	demands	demand	VERB
inlawrev-21527	585	75	an	an	DET
inlawrev-21527	585	76	accountant	accountant	NOUN
inlawrev-21527	585	77	to	to	PART
inlawrev-21527	585	78	turnover	turnover	VERB
inlawrev-21527	585	79	certain	certain	ADJ
inlawrev-21527	585	80	accountant	accountant	NOUN
inlawrev-21527	585	81	-	-	PUNCT
inlawrev-21527	585	82	client	client	NOUN
inlawrev-21527	585	83	communications	communication	NOUN
inlawrev-21527	585	84	.	.	PUNCT
inlawrev-21527	586	1	arming	arm	VERB
inlawrev-21527	586	2	clients	client	NOUN
inlawrev-21527	586	3	with	with	ADP
inlawrev-21527	586	4	an	an	DET
inlawrev-21527	586	5	accountant	accountant	NOUN
inlawrev-21527	586	6	-	-	PUNCT
inlawrev-21527	586	7	client	client	NOUN
inlawrev-21527	586	8	privilege	privilege	NOUN
inlawrev-21527	586	9	strong183	strong183	PROPN
inlawrev-21527	586	10	178	178	NUM
inlawrev-21527	586	11	.	.	PUNCT
inlawrev-21527	587	1	mich	mich	PROPN
inlawrev-21527	587	2	.	.	PUNCT
inlawrev-21527	588	1	comp	comp	PROPN
inlawrev-21527	588	2	.	.	PUNCT
inlawrev-21527	589	1	laws	law	NOUN
inlawrev-21527	589	2	§	§	PROPN
inlawrev-21527	589	3	339.732(1	339.732(1	NUM
inlawrev-21527	589	4	)	)	PUNCT
inlawrev-21527	589	5	(	(	PUNCT
inlawrev-21527	589	6	2016	2016	NUM
inlawrev-21527	589	7	)	)	PUNCT
inlawrev-21527	589	8	.	.	PUNCT
inlawrev-21527	590	1	179	179	NUM
inlawrev-21527	590	2	.	.	PUNCT
inlawrev-21527	591	1	i	i	PRON
inlawrev-21527	591	2	d.	d.	PROPN
inlawrev-21527	591	3	§	§	PROPN
inlawrev-21527	591	4	339.732(2)(a	339.732(2)(a	NUM
inlawrev-21527	591	5	)	)	PUNCT
inlawrev-21527	591	6	.	.	PUNCT
inlawrev-21527	592	1	180	180	NUM
inlawrev-21527	592	2	.	.	PUNCT
inlawrev-21527	593	1	i	i	PRON
inlawrev-21527	593	2	d.	d.	PROPN
inlawrev-21527	593	3	§	§	PROPN
inlawrev-21527	593	4	339.732(2)(b	339.732(2)(b	NUM
inlawrev-21527	593	5	)	)	PUNCT
inlawrev-21527	593	6	.	.	PUNCT
inlawrev-21527	594	1	181	181	NUM
inlawrev-21527	594	2	.	.	PUNCT
inlawrev-21527	595	1	i	i	PRON
inlawrev-21527	595	2	d.	d.	PROPN
inlawrev-21527	595	3	§	§	PROPN
inlawrev-21527	595	4	339.732(2)(c	339.732(2)(c	PROPN
inlawrev-21527	595	5	)	)	PUNCT
inlawrev-21527	595	6	.	.	PUNCT
inlawrev-21527	596	1	182	182	NUM
inlawrev-21527	596	2	.	.	PUNCT
inlawrev-21527	597	1	see	see	VERB
inlawrev-21527	597	2	,	,	PUNCT
inlawrev-21527	597	3	e.g.	e.g.	ADV
inlawrev-21527	597	4	,	,	PUNCT
inlawrev-21527	597	5	w.	w.	PROPN
inlawrev-21527	597	6	emp’rs	emp’rs	PROPN
inlawrev-21527	597	7	ins	ins	PROPN
inlawrev-21527	597	8	.	.	PUNCT
inlawrev-21527	597	9	co.	co.	PROPN
inlawrev-21527	598	1	v.	v.	ADP
inlawrev-21527	598	2	merit	merit	PROPN
inlawrev-21527	598	3	ins	ins	PROPN
inlawrev-21527	598	4	.	.	PUNCT
inlawrev-21527	598	5	co.	co.	PROPN
inlawrev-21527	598	6	,	,	PUNCT
inlawrev-21527	598	7	492	492	NUM
inlawrev-21527	598	8	f.	f.	PROPN
inlawrev-21527	598	9	supp	supp	PROPN
inlawrev-21527	598	10	.	.	PUNCT
inlawrev-21527	599	1	53	53	NUM
inlawrev-21527	599	2	,	,	PUNCT
inlawrev-21527	599	3	55	55	NUM
inlawrev-21527	599	4	(	(	PUNCT
inlawrev-21527	599	5	n.d	n.d	PROPN
inlawrev-21527	599	6	.	.	PROPN
inlawrev-21527	599	7	ill	ill	PROPN
inlawrev-21527	599	8	.	.	PROPN
inlawrev-21527	599	9	1979	1979	NUM
inlawrev-21527	599	10	)	)	PUNCT
inlawrev-21527	599	11	(	(	PUNCT
inlawrev-21527	599	12	holding	hold	VERB
inlawrev-21527	599	13	the	the	DET
inlawrev-21527	599	14	illinois	illinois	PROPN
inlawrev-21527	599	15	accountant	accountant	NOUN
inlawrev-21527	599	16	-	-	PUNCT
inlawrev-21527	599	17	client	client	NOUN
inlawrev-21527	599	18	privilege	privilege	NOUN
inlawrev-21527	599	19	“	"	PUNCT
inlawrev-21527	599	20	inures	inure	VERB
inlawrev-21527	599	21	only	only	ADV
inlawrev-21527	599	22	to	to	ADP
inlawrev-21527	599	23	the	the	DET
inlawrev-21527	599	24	accountant	accountant	NOUN
inlawrev-21527	599	25	”	"	PUNCT
inlawrev-21527	599	26	and	and	CCONJ
inlawrev-21527	599	27	“	"	PUNCT
inlawrev-21527	599	28	can	can	AUX
inlawrev-21527	599	29	not	not	PART
inlawrev-21527	599	30	be	be	AUX
inlawrev-21527	599	31	raised	raise	VERB
inlawrev-21527	599	32	or	or	CCONJ
inlawrev-21527	599	33	claimed	claim	VERB
inlawrev-21527	599	34	by	by	ADP
inlawrev-21527	599	35	the	the	DET
inlawrev-21527	599	36	client	client	NOUN
inlawrev-21527	599	37	”	"	PUNCT
inlawrev-21527	599	38	)	)	PUNCT
inlawrev-21527	599	39	.	.	PUNCT
inlawrev-21527	600	1	183	183	NUM
inlawrev-21527	600	2	.	.	PUNCT
inlawrev-21527	601	1	these	these	DET
inlawrev-21527	601	2	fifteen	fifteen	ADJ
inlawrev-21527	601	3	state	state	NOUN
inlawrev-21527	601	4	statutes	statute	NOUN
inlawrev-21527	601	5	require	require	VERB
inlawrev-21527	601	6	accountants	accountant	NOUN
inlawrev-21527	601	7	to	to	PART
inlawrev-21527	601	8	disclose	disclose	VERB
inlawrev-21527	601	9	any	any	DET
inlawrev-21527	601	10	communications	communication	NOUN
inlawrev-21527	601	11	with	with	ADP
inlawrev-21527	601	12	their	their	PRON
inlawrev-21527	601	13	clients	client	NOUN
inlawrev-21527	601	14	pursuant	pursuant	ADJ
inlawrev-21527	601	15	to	to	ADP
inlawrev-21527	601	16	a	a	DET
inlawrev-21527	601	17	subpoena	subpoena	NOUN
inlawrev-21527	601	18	:	:	PUNCT
inlawrev-21527	601	19	alaska	alaska	PROPN
inlawrev-21527	601	20	stat	stat	PROPN
inlawrev-21527	601	21	.	.	PUNCT
inlawrev-21527	602	1	§	§	PROPN
inlawrev-21527	602	2	08.04.662	08.04.662	PROPN
inlawrev-21527	602	3	(	(	PUNCT
inlawrev-21527	602	4	2016	2016	NUM
inlawrev-21527	602	5	)	)	PUNCT
inlawrev-21527	602	6	;	;	PUNCT
inlawrev-21527	602	7	ariz	ariz	PROPN
inlawrev-21527	602	8	.	.	PUNCT
inlawrev-21527	603	1	rev	rev	PROPN
inlawrev-21527	603	2	.	.	PROPN
inlawrev-21527	603	3	stat	stat	PROPN
inlawrev-21527	603	4	.	.	PUNCT
inlawrev-21527	604	1	ann	ann	PROPN
inlawrev-21527	604	2	.	.	PUNCT
inlawrev-21527	605	1	§	§	PROPN
inlawrev-21527	605	2	32	32	NUM
inlawrev-21527	605	3	-	-	SYM
inlawrev-21527	605	4	749	749	NUM
inlawrev-21527	605	5	(	(	PUNCT
inlawrev-21527	605	6	2016	2016	NUM
inlawrev-21527	605	7	)	)	PUNCT
inlawrev-21527	605	8	;	;	PUNCT
inlawrev-21527	605	9	conn	conn	PROPN
inlawrev-21527	605	10	.	.	PUNCT
inlawrev-21527	605	11	gen	gen	PROPN
inlawrev-21527	605	12	.	.	PROPN
inlawrev-21527	605	13	stat	stat	PROPN
inlawrev-21527	605	14	.	.	PUNCT
inlawrev-21527	606	1	§	§	PROPN
inlawrev-21527	606	2	20	20	NUM
inlawrev-21527	606	3	-	-	PUNCT
inlawrev-21527	606	4	281j	281j	PROPN
inlawrev-21527	606	5	(	(	PUNCT
inlawrev-21527	606	6	2016	2016	NUM
inlawrev-21527	606	7	)	)	PUNCT
inlawrev-21527	606	8	;	;	PUNCT
inlawrev-21527	606	9	kan	kan	PROPN
inlawrev-21527	606	10	.	.	PROPN
inlawrev-21527	606	11	stat	stat	PROPN
inlawrev-21527	606	12	.	.	PUNCT
inlawrev-21527	607	1	ann	ann	PROPN
inlawrev-21527	607	2	.	.	PUNCT
inlawrev-21527	608	1	§	§	PROPN
inlawrev-21527	608	2	1	1	NUM
inlawrev-21527	608	3	-	-	SYM
inlawrev-21527	608	4	401	401	NUM
inlawrev-21527	608	5	(	(	PUNCT
inlawrev-21527	608	6	2016	2016	NUM
inlawrev-21527	608	7	)	)	PUNCT
inlawrev-21527	608	8	;	;	PUNCT
inlawrev-21527	608	9	ky	ky	PROPN
inlawrev-21527	608	10	.	.	PROPN
inlawrev-21527	608	11	rev	rev	PROPN
inlawrev-21527	608	12	.	.	PROPN
inlawrev-21527	608	13	stat	stat	PROPN
inlawrev-21527	608	14	.	.	PUNCT
inlawrev-21527	609	1	ann	ann	PROPN
inlawrev-21527	609	2	.	.	PUNCT
inlawrev-21527	610	1	§	§	PROPN
inlawrev-21527	610	2	325.440	325.440	NUM
inlawrev-21527	610	3	(	(	PUNCT
inlawrev-21527	610	4	2016	2016	NUM
inlawrev-21527	610	5	)	)	PUNCT
inlawrev-21527	610	6	;	;	PUNCT
inlawrev-21527	610	7	la	la	PROPN
inlawrev-21527	610	8	.	.	PROPN
inlawrev-21527	610	9	rev	rev	PROPN
inlawrev-21527	610	10	.	.	PROPN
inlawrev-21527	610	11	stat	stat	PROPN
inlawrev-21527	610	12	.	.	PUNCT
inlawrev-21527	611	1	ann	ann	PROPN
inlawrev-21527	611	2	.	.	PUNCT
inlawrev-21527	612	1	§	§	PROPN
inlawrev-21527	612	2	37:86	37:86	NUM
inlawrev-21527	612	3	(	(	PUNCT
inlawrev-21527	612	4	2016	2016	NUM
inlawrev-21527	612	5	)	)	PUNCT
inlawrev-21527	612	6	;	;	PUNCT
inlawrev-21527	612	7	me	i	PRON
inlawrev-21527	612	8	.	.	PUNCT
inlawrev-21527	613	1	rev	rev	PROPN
inlawrev-21527	613	2	.	.	PROPN
inlawrev-21527	613	3	stat	stat	PROPN
inlawrev-21527	613	4	.	.	PUNCT
inlawrev-21527	614	1	tit	tit	NOUN
inlawrev-21527	614	2	.	.	PUNCT
inlawrev-21527	615	1	32	32	NUM
inlawrev-21527	615	2	,	,	PUNCT
inlawrev-21527	615	3	§	§	PROPN
inlawrev-21527	615	4	12279	12279	NUM
inlawrev-21527	615	5	(	(	PUNCT
inlawrev-21527	615	6	2016	2016	NUM
inlawrev-21527	615	7	)	)	PUNCT
inlawrev-21527	615	8	;	;	PUNCT
inlawrev-21527	616	1	mass	mass	PROPN
inlawrev-21527	616	2	.	.	PUNCT
inlawrev-21527	617	1	gen	gen	PROPN
inlawrev-21527	617	2	.	.	PROPN
inlawrev-21527	617	3	laws	laws	PROPN
inlawrev-21527	617	4	ch	ch	PROPN
inlawrev-21527	617	5	.	.	PROPN
inlawrev-21527	617	6	112	112	NUM
inlawrev-21527	617	7	,	,	PUNCT
inlawrev-21527	617	8	§	§	PROPN
inlawrev-21527	617	9	87e	87e	NOUN
inlawrev-21527	617	10	(	(	PUNCT
inlawrev-21527	617	11	2016	2016	NUM
inlawrev-21527	617	12	)	)	PUNCT
inlawrev-21527	617	13	;	;	PUNCT
inlawrev-21527	617	14	miss	miss	VERB
inlawrev-21527	617	15	.	.	PUNCT
inlawrev-21527	618	1	code	code	PROPN
inlawrev-21527	618	2	ann	ann	PROPN
inlawrev-21527	618	3	.	.	PUNCT
inlawrev-21527	619	1	§	§	PROPN
inlawrev-21527	619	2	73	73	NUM
inlawrev-21527	619	3	-	-	SYM
inlawrev-21527	619	4	33	33	NUM
inlawrev-21527	619	5	-	-	SYM
inlawrev-21527	619	6	16	16	NUM
inlawrev-21527	619	7	(	(	PUNCT
inlawrev-21527	619	8	2016	2016	NUM
inlawrev-21527	619	9	)	)	PUNCT
inlawrev-21527	619	10	;	;	PUNCT
inlawrev-21527	619	11	mont	mont	PROPN
inlawrev-21527	619	12	.	.	PUNCT
inlawrev-21527	620	1	code	code	PROPN
inlawrev-21527	620	2	ann	ann	PROPN
inlawrev-21527	620	3	.	.	PUNCT
inlawrev-21527	621	1	§	§	PROPN
inlawrev-21527	621	2	37	37	NUM
inlawrev-21527	621	3	-	-	SYM
inlawrev-21527	621	4	50	50	NUM
inlawrev-21527	621	5	-	-	PUNCT
inlawrev-21527	621	6	402	402	NUM
inlawrev-21527	621	7	(	(	PUNCT
inlawrev-21527	621	8	2016	2016	NUM
inlawrev-21527	621	9	)	)	PUNCT
inlawrev-21527	621	10	;	;	PUNCT
inlawrev-21527	621	11	n.d	n.d	PROPN
inlawrev-21527	621	12	.	.	PROPN
inlawrev-21527	621	13	cent	cent	NOUN
inlawrev-21527	621	14	.	.	PUNCT
inlawrev-21527	622	1	code	code	PROPN
inlawrev-21527	622	2	ann	ann	PROPN
inlawrev-21527	622	3	.	.	PUNCT
inlawrev-21527	623	1	§	§	PROPN
inlawrev-21527	623	2	43	43	NUM
inlawrev-21527	623	3	-	-	SYM
inlawrev-21527	623	4	02.2	02.2	NUM
inlawrev-21527	623	5	-	-	SYM
inlawrev-21527	623	6	16	16	NUM
inlawrev-21527	623	7	(	(	PUNCT
inlawrev-21527	623	8	2016	2016	NUM
inlawrev-21527	623	9	)	)	PUNCT
inlawrev-21527	623	10	;	;	PUNCT
inlawrev-21527	623	11	r.i	r.i	PROPN
inlawrev-21527	623	12	.	.	PROPN
inlawrev-21527	623	13	gen	gen	PROPN
inlawrev-21527	623	14	.	.	PROPN
inlawrev-21527	623	15	laws	law	NOUN
inlawrev-21527	623	16	§	§	PROPN
inlawrev-21527	623	17	5	5	NUM
inlawrev-21527	623	18	-	-	SYM
inlawrev-21527	623	19	3.1	3.1	NUM
inlawrev-21527	623	20	-	-	SYM
inlawrev-21527	623	21	23	23	NUM
inlawrev-21527	623	22	(	(	PUNCT
inlawrev-21527	623	23	2016	2016	NUM
inlawrev-21527	623	24	)	)	PUNCT
inlawrev-21527	623	25	;	;	PUNCT
inlawrev-21527	623	26	tex	tex	PROPN
inlawrev-21527	623	27	.	.	PROPN
inlawrev-21527	623	28	occ	occ	PROPN
inlawrev-21527	623	29	.	.	PROPN
inlawrev-21527	623	30	code	code	PROPN
inlawrev-21527	623	31	ann	ann	PROPN
inlawrev-21527	623	32	.	.	PUNCT
inlawrev-21527	624	1	§	§	PROPN
inlawrev-21527	624	2	901.457	901.457	NUM
inlawrev-21527	624	3	(	(	PUNCT
inlawrev-21527	624	4	2016	2016	NUM
inlawrev-21527	624	5	)	)	PUNCT
inlawrev-21527	624	6	;	;	PUNCT
inlawrev-21527	624	7	vt	vt	PROPN
inlawrev-21527	624	8	.	.	PROPN
inlawrev-21527	624	9	stat	stat	PROPN
inlawrev-21527	624	10	.	.	PUNCT
inlawrev-21527	625	1	ann	ann	PROPN
inlawrev-21527	625	2	.	.	PUNCT
inlawrev-21527	626	1	tit	tit	PROPN
inlawrev-21527	626	2	.	.	PROPN
inlawrev-21527	627	1	26	26	NUM
inlawrev-21527	627	2	,	,	PUNCT
inlawrev-21527	627	3	§	§	PROPN
inlawrev-21527	627	4	82	82	NUM
inlawrev-21527	627	5	(	(	PUNCT
inlawrev-21527	627	6	2016	2016	NUM
inlawrev-21527	627	7	)	)	PUNCT
inlawrev-21527	627	8	;	;	PUNCT
inlawrev-21527	627	9	wash	wash	NOUN
inlawrev-21527	627	10	.	.	PUNCT
inlawrev-21527	628	1	rev	rev	PROPN
inlawrev-21527	628	2	.	.	PROPN
inlawrev-21527	628	3	code	code	PROPN
inlawrev-21527	628	4	ann	ann	PROPN
inlawrev-21527	628	5	.	.	PUNCT
inlawrev-21527	629	1	§	§	PROPN
inlawrev-21527	629	2	18.04.405	18.04.405	PROPN
inlawrev-21527	629	3	(	(	PUNCT
inlawrev-21527	629	4	2016	2016	NUM
inlawrev-21527	629	5	)	)	PUNCT
inlawrev-21527	629	6	.	.	PUNCT
inlawrev-21527	630	1	loudenslager	loudenslager	PROPN
inlawrev-21527	630	2	,	,	PUNCT
inlawrev-21527	630	3	supra	supra	PROPN
inlawrev-21527	630	4	note	note	NOUN
inlawrev-21527	630	5	171	171	NUM
inlawrev-21527	630	6	,	,	PUNCT
inlawrev-21527	630	7	at	at	ADP
inlawrev-21527	630	8	85	85	NUM
inlawrev-21527	630	9	n.162	n.162	NOUN
inlawrev-21527	630	10	.	.	PUNCT
inlawrev-21527	631	1	2017	2017	NUM
inlawrev-21527	631	2	]	]	PUNCT
inlawrev-21527	631	3	toeing	toe	VERB
inlawrev-21527	631	4	the	the	DET
inlawrev-21527	631	5	line	line	NOUN
inlawrev-21527	631	6	991	991	NUM
inlawrev-21527	631	7	enough	enough	ADV
inlawrev-21527	631	8	to	to	PART
inlawrev-21527	631	9	uphold	uphold	VERB
inlawrev-21527	631	10	protection	protection	NOUN
inlawrev-21527	631	11	in	in	ADP
inlawrev-21527	631	12	the	the	DET
inlawrev-21527	631	13	face	face	NOUN
inlawrev-21527	631	14	of	of	ADP
inlawrev-21527	631	15	court	court	NOUN
inlawrev-21527	631	16	-	-	PUNCT
inlawrev-21527	631	17	compelled	compel	VERB
inlawrev-21527	631	18	disclosure	disclosure	NOUN
inlawrev-21527	631	19	would	would	AUX
inlawrev-21527	631	20	largely	largely	ADV
inlawrev-21527	631	21	eradicate	eradicate	VERB
inlawrev-21527	631	22	the	the	DET
inlawrev-21527	631	23	problems	problem	NOUN
inlawrev-21527	631	24	with	with	ADP
inlawrev-21527	631	25	which	which	PRON
inlawrev-21527	631	26	this	this	DET
inlawrev-21527	631	27	note	note	NOUN
inlawrev-21527	631	28	is	be	AUX
inlawrev-21527	631	29	most	most	ADV
inlawrev-21527	631	30	concerned	concerned	ADJ
inlawrev-21527	631	31	.	.	PUNCT
inlawrev-21527	632	1	attorneys	attorney	NOUN
inlawrev-21527	632	2	would	would	AUX
inlawrev-21527	632	3	feel	feel	VERB
inlawrev-21527	632	4	secure	secure	ADJ
inlawrev-21527	632	5	in	in	ADP
inlawrev-21527	632	6	providing	provide	VERB
inlawrev-21527	632	7	accountants	accountant	NOUN
inlawrev-21527	632	8	with	with	ADP
inlawrev-21527	632	9	highly	highly	ADV
inlawrev-21527	632	10	detailed	detailed	ADJ
inlawrev-21527	632	11	analyses	analysis	NOUN
inlawrev-21527	632	12	of	of	ADP
inlawrev-21527	632	13	any	any	DET
inlawrev-21527	632	14	pending	pende	VERB
inlawrev-21527	632	15	or	or	CCONJ
inlawrev-21527	632	16	threatened	threaten	VERB
inlawrev-21527	632	17	litigation	litigation	NOUN
inlawrev-21527	632	18	without	without	ADP
inlawrev-21527	632	19	the	the	DET
inlawrev-21527	632	20	threat	threat	NOUN
inlawrev-21527	632	21	that	that	PRON
inlawrev-21527	632	22	their	their	PRON
inlawrev-21527	632	23	opinions	opinion	NOUN
inlawrev-21527	632	24	would	would	AUX
inlawrev-21527	632	25	be	be	AUX
inlawrev-21527	632	26	subject	subject	ADJ
inlawrev-21527	632	27	to	to	ADP
inlawrev-21527	632	28	discovery	discovery	NOUN
inlawrev-21527	632	29	in	in	ADP
inlawrev-21527	632	30	pending	pende	VERB
inlawrev-21527	632	31	or	or	CCONJ
inlawrev-21527	632	32	future	future	ADJ
inlawrev-21527	632	33	litigation	litigation	NOUN
inlawrev-21527	632	34	if	if	SCONJ
inlawrev-21527	632	35	their	their	PRON
inlawrev-21527	632	36	evaluation	evaluation	NOUN
inlawrev-21527	632	37	turned	turn	VERB
inlawrev-21527	632	38	out	out	ADP
inlawrev-21527	632	39	to	to	PART
inlawrev-21527	632	40	be	be	AUX
inlawrev-21527	632	41	inaccurate	inaccurate	ADJ
inlawrev-21527	632	42	.	.	PUNCT
inlawrev-21527	633	1	furthermore	furthermore	ADV
inlawrev-21527	633	2	,	,	PUNCT
inlawrev-21527	633	3	promulgating	promulgate	VERB
inlawrev-21527	633	4	a	a	DET
inlawrev-21527	633	5	federal	federal	ADJ
inlawrev-21527	633	6	accountant	accountant	NOUN
inlawrev-21527	633	7	-	-	PUNCT
inlawrev-21527	633	8	client	client	NOUN
inlawrev-21527	633	9	privilege	privilege	NOUN
inlawrev-21527	633	10	would	would	AUX
inlawrev-21527	633	11	help	help	VERB
inlawrev-21527	633	12	assure	assure	VERB
inlawrev-21527	633	13	accountants	accountant	NOUN
inlawrev-21527	633	14	that	that	SCONJ
inlawrev-21527	633	15	they	they	PRON
inlawrev-21527	633	16	were	be	AUX
inlawrev-21527	633	17	receiving	receive	VERB
inlawrev-21527	633	18	an	an	DET
inlawrev-21527	633	19	accurate	accurate	ADJ
inlawrev-21527	633	20	picture	picture	NOUN
inlawrev-21527	633	21	of	of	ADP
inlawrev-21527	633	22	a	a	DET
inlawrev-21527	633	23	lawyer	lawyer	NOUN
inlawrev-21527	633	24	’s	’s	PART
inlawrev-21527	633	25	estimation	estimation	NOUN
inlawrev-21527	633	26	of	of	ADP
inlawrev-21527	633	27	potential	potential	ADJ
inlawrev-21527	633	28	liabilities	liability	NOUN
inlawrev-21527	633	29	from	from	ADP
inlawrev-21527	633	30	pending	pende	VERB
inlawrev-21527	633	31	or	or	CCONJ
inlawrev-21527	633	32	threatened	threatened	ADJ
inlawrev-21527	633	33	claims	claim	NOUN
inlawrev-21527	633	34	.	.	PUNCT
inlawrev-21527	634	1	finally	finally	ADV
inlawrev-21527	634	2	,	,	PUNCT
inlawrev-21527	634	3	investors	investor	NOUN
inlawrev-21527	634	4	and	and	CCONJ
inlawrev-21527	634	5	lenders	lender	NOUN
inlawrev-21527	634	6	would	would	AUX
inlawrev-21527	634	7	be	be	AUX
inlawrev-21527	634	8	more	more	ADV
inlawrev-21527	634	9	confident	confident	ADJ
inlawrev-21527	634	10	they	they	PRON
inlawrev-21527	634	11	were	be	AUX
inlawrev-21527	634	12	receiving	receive	VERB
inlawrev-21527	634	13	the	the	DET
inlawrev-21527	634	14	most	most	ADV
inlawrev-21527	634	15	transparent	transparent	ADJ
inlawrev-21527	634	16	information	information	NOUN
inlawrev-21527	634	17	regarding	regard	VERB
inlawrev-21527	634	18	a	a	DET
inlawrev-21527	634	19	company	company	NOUN
inlawrev-21527	634	20	’s	’s	PART
inlawrev-21527	634	21	contingent	contingent	ADJ
inlawrev-21527	634	22	liabilities	liability	NOUN
inlawrev-21527	634	23	,	,	PUNCT
inlawrev-21527	634	24	which	which	PRON
inlawrev-21527	634	25	would	would	AUX
inlawrev-21527	634	26	likely	likely	ADV
inlawrev-21527	634	27	instill	instill	VERB
inlawrev-21527	634	28	increased	increase	VERB
inlawrev-21527	634	29	investor	investor	NOUN
inlawrev-21527	634	30	and	and	CCONJ
inlawrev-21527	634	31	overall	overall	ADJ
inlawrev-21527	634	32	public	public	ADJ
inlawrev-21527	634	33	confidence	confidence	NOUN
inlawrev-21527	634	34	in	in	ADP
inlawrev-21527	634	35	the	the	DET
inlawrev-21527	634	36	nation	nation	NOUN
inlawrev-21527	634	37	’s	’s	PART
inlawrev-21527	634	38	stock	stock	NOUN
inlawrev-21527	634	39	market	market	NOUN
inlawrev-21527	634	40	.	.	PUNCT
inlawrev-21527	635	1	b.	b.	PROPN
inlawrev-21527	635	2	aba	aba	PROPN
inlawrev-21527	635	3	and	and	CCONJ
inlawrev-21527	635	4	fasb	fasb	NOUN
inlawrev-21527	635	5	should	should	AUX
inlawrev-21527	635	6	issue	issue	VERB
inlawrev-21527	635	7	co	co	ADJ
inlawrev-21527	635	8	-	-	ADJ
inlawrev-21527	635	9	authored	author	VERB
inlawrev-21527	635	10	practice	practice	NOUN
inlawrev-21527	635	11	guides	guide	NOUN
inlawrev-21527	635	12	w	w	PROPN
inlawrev-21527	635	13	hile	hile	PROPN
inlawrev-21527	635	14	adopting	adopt	VERB
inlawrev-21527	635	15	a	a	DET
inlawrev-21527	635	16	federal	federal	ADJ
inlawrev-21527	635	17	accountant	accountant	NOUN
inlawrev-21527	635	18	-	-	PUNCT
inlawrev-21527	635	19	client	client	NOUN
inlawrev-21527	635	20	privilege	privilege	NOUN
inlawrev-21527	635	21	is	be	AUX
inlawrev-21527	635	22	the	the	DET
inlawrev-21527	635	23	preferred	preferred	ADJ
inlawrev-21527	635	24	solution	solution	NOUN
inlawrev-21527	635	25	to	to	ADP
inlawrev-21527	635	26	the	the	DET
inlawrev-21527	635	27	current	current	ADJ
inlawrev-21527	635	28	dilemma	dilemma	NOUN
inlawrev-21527	635	29	attorneys	attorney	NOUN
inlawrev-21527	635	30	and	and	CCONJ
inlawrev-21527	635	31	accountants	accountant	NOUN
inlawrev-21527	635	32	face	face	VERB
inlawrev-21527	635	33	in	in	ADP
inlawrev-21527	635	34	regard	regard	NOUN
inlawrev-21527	635	35	to	to	ADP
inlawrev-21527	635	36	audit	audit	NOUN
inlawrev-21527	635	37	inquiry	inquiry	NOUN
inlawrev-21527	635	38	letters	letter	NOUN
inlawrev-21527	635	39	,	,	PUNCT
inlawrev-21527	635	40	drafting	draft	VERB
inlawrev-21527	635	41	com	com	NOUN
inlawrev-21527	635	42	prehensive	prehensive	ADJ
inlawrev-21527	635	43	legislation	legislation	NOUN
inlawrev-21527	635	44	could	could	AUX
inlawrev-21527	635	45	prove	prove	VERB
inlawrev-21527	635	46	a	a	DET
inlawrev-21527	635	47	lengthy	lengthy	ADJ
inlawrev-21527	635	48	and	and	CCONJ
inlawrev-21527	635	49	perhaps	perhaps	ADV
inlawrev-21527	635	50	contentious	contentious	ADJ
inlawrev-21527	635	51	process	process	NOUN
inlawrev-21527	635	52	.	.	PUNCT
inlawrev-21527	636	1	until	until	SCONJ
inlawrev-21527	636	2	congress	congress	PROPN
inlawrev-21527	636	3	adopts	adopt	VERB
inlawrev-21527	636	4	a	a	DET
inlawrev-21527	636	5	federal	federal	ADJ
inlawrev-21527	636	6	accountant	accountant	NOUN
inlawrev-21527	636	7	-	-	PUNCT
inlawrev-21527	636	8	client184	client184	PROPN
inlawrev-21527	636	9	privilege	privilege	NOUN
inlawrev-21527	636	10	,	,	PUNCT
inlawrev-21527	636	11	the	the	DET
inlawrev-21527	636	12	aba	aba	PROPN
inlawrev-21527	636	13	and	and	CCONJ
inlawrev-21527	636	14	fasb	fasb	NOUN
inlawrev-21527	636	15	should	should	AUX
inlawrev-21527	636	16	co	co	VERB
inlawrev-21527	636	17	-	-	NOUN
inlawrev-21527	636	18	author	author	NOUN
inlawrev-21527	636	19	practice	practice	NOUN
inlawrev-21527	636	20	guides	guide	NOUN
inlawrev-21527	636	21	that	that	PRON
inlawrev-21527	636	22	provide	provide	VERB
inlawrev-21527	636	23	direction	direction	NOUN
inlawrev-21527	636	24	to	to	ADP
inlawrev-21527	636	25	legal	legal	ADJ
inlawrev-21527	636	26	and	and	CCONJ
inlawrev-21527	636	27	accounting	accounting	NOUN
inlawrev-21527	636	28	professionals	professional	NOUN
inlawrev-21527	636	29	focused	focus	VERB
inlawrev-21527	636	30	on	on	ADP
inlawrev-21527	636	31	how	how	SCONJ
inlawrev-21527	636	32	to	to	PART
inlawrev-21527	636	33	author	author	VERB
inlawrev-21527	636	34	and	and	CCONJ
inlawrev-21527	636	35	respond	respond	VERB
inlawrev-21527	636	36	to	to	PART
inlawrev-21527	636	37	audit	audit	NOUN
inlawrev-21527	636	38	request	request	NOUN
inlawrev-21527	636	39	letters	letter	NOUN
inlawrev-21527	636	40	.	.	PUNCT
inlawrev-21527	637	1	the	the	DET
inlawrev-21527	637	2	aba	aba	PROPN
inlawrev-21527	637	3	statement	statement	NOUN
inlawrev-21527	637	4	was	be	AUX
inlawrev-21527	637	5	last	last	ADV
inlawrev-21527	637	6	updated	update	VERB
inlawrev-21527	637	7	more	more	ADJ
inlawrev-21527	637	8	than	than	ADP
inlawrev-21527	637	9	forty	forty	NUM
inlawrev-21527	637	10	years	year	NOUN
inlawrev-21527	637	11	ago	ago	ADV
inlawrev-21527	637	12	.	.	PUNCT
inlawrev-21527	638	1	since185	since185	PROPN
inlawrev-21527	638	2	then	then	ADV
inlawrev-21527	638	3	,	,	PUNCT
inlawrev-21527	638	4	there	there	PRON
inlawrev-21527	638	5	has	have	AUX
inlawrev-21527	638	6	been	be	AUX
inlawrev-21527	638	7	a	a	DET
inlawrev-21527	638	8	plethora	plethora	NOUN
inlawrev-21527	638	9	of	of	ADP
inlawrev-21527	638	10	pertinent	pertinent	ADJ
inlawrev-21527	638	11	cases	case	NOUN
inlawrev-21527	638	12	and	and	CCONJ
inlawrev-21527	638	13	new	new	ADJ
inlawrev-21527	638	14	laws	law	NOUN
inlawrev-21527	638	15	that	that	PRON
inlawrev-21527	638	16	have	have	AUX
inlawrev-21527	638	17	been	be	AUX
inlawrev-21527	638	18	passed	pass	VERB
inlawrev-21527	638	19	.	.	PUNCT
inlawrev-21527	639	1	m	m	VERB
inlawrev-21527	639	2	ost	ost	ADJ
inlawrev-21527	639	3	significantly	significantly	ADV
inlawrev-21527	639	4	is	be	AUX
inlawrev-21527	639	5	the	the	DET
inlawrev-21527	639	6	passage	passage	NOUN
inlawrev-21527	639	7	of	of	ADP
inlawrev-21527	639	8	sox	sox	PROPN
inlawrev-21527	639	9	and	and	CCONJ
inlawrev-21527	639	10	the	the	DET
inlawrev-21527	639	11	fact	fact	NOUN
inlawrev-21527	639	12	that	that	SCONJ
inlawrev-21527	639	13	sox	sox	PROPN
inlawrev-21527	639	14	“	"	PUNCT
inlawrev-21527	639	15	makes	make	VERB
inlawrev-21527	639	16	it	it	PRON
inlawrev-21527	639	17	a	a	DET
inlawrev-21527	639	18	crime	crime	NOUN
inlawrev-21527	639	19	to	to	PART
inlawrev-21527	639	20	mislead	mislead	VERB
inlawrev-21527	639	21	an	an	DET
inlawrev-21527	639	22	independent	independent	ADJ
inlawrev-21527	639	23	accountant	accountant	NOUN
inlawrev-21527	639	24	in	in	ADP
inlawrev-21527	639	25	a	a	DET
inlawrev-21527	639	26	way	way	NOUN
inlawrev-21527	639	27	that	that	PRON
inlawrev-21527	639	28	causes	cause	VERB
inlawrev-21527	639	29	a	a	DET
inlawrev-21527	639	30	company	company	NOUN
inlawrev-21527	639	31	’s	’s	PART
inlawrev-21527	639	32	financial	financial	ADJ
inlawrev-21527	639	33	statements	statement	NOUN
inlawrev-21527	639	34	to	to	PART
inlawrev-21527	639	35	be	be	AUX
inlawrev-21527	639	36	misleading	misleading	ADJ
inlawrev-21527	639	37	.	.	PUNCT
inlawrev-21527	639	38	”	"	PUNCT
inlawrev-21527	640	1	equally	equally	ADV
inlawrev-21527	640	2	influential	influential	ADJ
inlawrev-21527	640	3	is	be	AUX
inlawrev-21527	640	4	the	the	DET
inlawrev-21527	640	5	sox	sox	PROPN
inlawrev-21527	640	6	provision186	provision186	PROPN
inlawrev-21527	640	7	requiring	require	VERB
inlawrev-21527	640	8	attorneys	attorney	NOUN
inlawrev-21527	640	9	to	to	PART
inlawrev-21527	640	10	report	report	VERB
inlawrev-21527	640	11	any	any	DET
inlawrev-21527	640	12	“	"	PUNCT
inlawrev-21527	640	13	material	material	ADJ
inlawrev-21527	640	14	violation	violation	NOUN
inlawrev-21527	640	15	of	of	ADP
inlawrev-21527	640	16	securities	security	NOUN
inlawrev-21527	640	17	law	law	NOUN
inlawrev-21527	640	18	or	or	CCONJ
inlawrev-21527	640	19	breach	breach	NOUN
inlawrev-21527	640	20	of	of	ADP
inlawrev-21527	640	21	fiduciary	fiduciary	ADJ
inlawrev-21527	640	22	duty	duty	NOUN
inlawrev-21527	640	23	or	or	CCONJ
inlawrev-21527	640	24	similar	similar	ADJ
inlawrev-21527	640	25	violation	violation	NOUN
inlawrev-21527	640	26	by	by	ADP
inlawrev-21527	640	27	the	the	DET
inlawrev-21527	640	28	company	company	NOUN
inlawrev-21527	640	29	or	or	CCONJ
inlawrev-21527	640	30	any	any	DET
inlawrev-21527	640	31	agent	agent	NOUN
inlawrev-21527	640	32	thereof	thereof	ADV
inlawrev-21527	640	33	.	.	PUNCT
inlawrev-21527	640	34	”187	”187	PUNCT
inlawrev-21527	641	1	1	1	NUM
inlawrev-21527	641	2	.	.	PUNCT
inlawrev-21527	641	3	the	the	DET
inlawrev-21527	641	4	need	need	NOUN
inlawrev-21527	641	5	for	for	ADP
inlawrev-21527	641	6	two	two	NUM
inlawrev-21527	641	7	separate	separate	ADJ
inlawrev-21527	641	8	g	g	NOUN
inlawrev-21527	641	9	uides	uide	NOUN
inlawrev-21527	641	10	.	.	PUNCT
inlawrev-21527	641	11	—	—	PUNCT
inlawrev-21527	641	12	the	the	DET
inlawrev-21527	641	13	aba	aba	PROPN
inlawrev-21527	641	14	and	and	CCONJ
inlawrev-21527	641	15	fasb	fasb	NOUN
inlawrev-21527	641	16	should	should	AUX
inlawrev-21527	641	17	coauthor	coauthor	VERB
inlawrev-21527	641	18	two	two	NUM
inlawrev-21527	641	19	separate	separate	ADJ
inlawrev-21527	641	20	guides	guide	NOUN
inlawrev-21527	641	21	.	.	PUNCT
inlawrev-21527	642	1	one	one	NUM
inlawrev-21527	642	2	guide	guide	NOUN
inlawrev-21527	642	3	should	should	AUX
inlawrev-21527	642	4	specifically	specifically	ADV
inlawrev-21527	642	5	focus	focus	VERB
inlawrev-21527	642	6	on	on	ADP
inlawrev-21527	642	7	how	how	SCONJ
inlawrev-21527	642	8	to	to	PART
inlawrev-21527	642	9	respond	respond	VERB
inlawrev-21527	642	10	to	to	ADP
inlawrev-21527	642	11	audit	audit	NOUN
inlawrev-21527	642	12	requests	request	NOUN
inlawrev-21527	642	13	from	from	ADP
inlawrev-21527	642	14	publicly	publicly	ADV
inlawrev-21527	642	15	held	hold	VERB
inlawrev-21527	642	16	clients	client	NOUN
inlawrev-21527	642	17	and	and	CCONJ
inlawrev-21527	642	18	a	a	DET
inlawrev-21527	642	19	second	second	NOUN
inlawrev-21527	642	20	should	should	AUX
inlawrev-21527	642	21	concentrate	concentrate	VERB
inlawrev-21527	642	22	on	on	ADP
inlawrev-21527	642	23	responding	respond	VERB
inlawrev-21527	642	24	to	to	ADP
inlawrev-21527	642	25	audit	audit	NOUN
inlawrev-21527	642	26	requests	request	NOUN
inlawrev-21527	642	27	from	from	ADP
inlawrev-21527	642	28	clients	client	NOUN
inlawrev-21527	642	29	within	within	ADP
inlawrev-21527	642	30	the	the	DET
inlawrev-21527	642	31	private	private	ADJ
inlawrev-21527	642	32	arena	arena	NOUN
inlawrev-21527	642	33	.	.	PUNCT
inlawrev-21527	643	1	t	t	PROPN
inlawrev-21527	643	2	here	here	ADV
inlawrev-21527	643	3	should	should	AUX
inlawrev-21527	643	4	be	be	AUX
inlawrev-21527	643	5	two	two	NUM
inlawrev-21527	643	6	distinct	distinct	ADJ
inlawrev-21527	643	7	pronouncements	pronouncement	NOUN
inlawrev-21527	643	8	because	because	SCONJ
inlawrev-21527	643	9	sec	sec	PROPN
inlawrev-21527	643	10	rule	rule	NOUN
inlawrev-21527	643	11	13b2	13b2	NUM
inlawrev-21527	643	12	-	-	PUNCT
inlawrev-21527	643	13	2(b)(1	2(b)(1	NUM
inlawrev-21527	643	14	)	)	PUNCT
inlawrev-21527	643	15	184	184	NUM
inlawrev-21527	643	16	.	.	PUNCT
inlawrev-21527	644	1	two	two	NUM
inlawrev-21527	644	2	of	of	ADP
inlawrev-21527	644	3	the	the	DET
inlawrev-21527	644	4	stronger	strong	ADJ
inlawrev-21527	644	5	arguments	argument	NOUN
inlawrev-21527	644	6	against	against	ADP
inlawrev-21527	644	7	the	the	DET
inlawrev-21527	644	8	expansion	expansion	NOUN
inlawrev-21527	644	9	of	of	ADP
inlawrev-21527	644	10	privileges	privilege	NOUN
inlawrev-21527	644	11	are	be	AUX
inlawrev-21527	644	12	:	:	PUNCT
inlawrev-21527	644	13	(	(	PUNCT
inlawrev-21527	644	14	1	1	X
inlawrev-21527	644	15	)	)	PUNCT
inlawrev-21527	644	16	“	"	PUNCT
inlawrev-21527	644	17	privileges	privilege	NOUN
inlawrev-21527	644	18	prevent	prevent	VERB
inlawrev-21527	644	19	the	the	DET
inlawrev-21527	644	20	use	use	NOUN
inlawrev-21527	644	21	of	of	ADP
inlawrev-21527	644	22	highly	highly	ADV
inlawrev-21527	644	23	relevant	relevant	ADJ
inlawrev-21527	644	24	evidence	evidence	NOUN
inlawrev-21527	644	25	”	"	PUNCT
inlawrev-21527	644	26	;	;	PUNCT
inlawrev-21527	644	27	and	and	CCONJ
inlawrev-21527	644	28	(	(	PUNCT
inlawrev-21527	644	29	2	2	X
inlawrev-21527	644	30	)	)	PUNCT
inlawrev-21527	644	31	attorneys	attorney	NOUN
inlawrev-21527	644	32	should	should	AUX
inlawrev-21527	644	33	have	have	VERB
inlawrev-21527	644	34	an	an	DET
inlawrev-21527	644	35	attorney	attorney	NOUN
inlawrev-21527	644	36	-	-	PUNCT
inlawrev-21527	644	37	client	client	NOUN
inlawrev-21527	644	38	privilege	privilege	NOUN
inlawrev-21527	644	39	and	and	CCONJ
inlawrev-21527	644	40	accountants	accountant	NOUN
inlawrev-21527	644	41	should	should	AUX
inlawrev-21527	644	42	not	not	PART
inlawrev-21527	644	43	have	have	VERB
inlawrev-21527	644	44	an	an	DET
inlawrev-21527	644	45	accountant	accountant	NOUN
inlawrev-21527	644	46	-	-	PUNCT
inlawrev-21527	644	47	client	client	NOUN
inlawrev-21527	644	48	privilege	privilege	NOUN
inlawrev-21527	644	49	because	because	SCONJ
inlawrev-21527	644	50	an	an	DET
inlawrev-21527	644	51	attorney	attorney	NOUN
inlawrev-21527	644	52	’s	’s	PART
inlawrev-21527	644	53	role	role	NOUN
inlawrev-21527	644	54	is	be	AUX
inlawrev-21527	644	55	to	to	PART
inlawrev-21527	644	56	be	be	AUX
inlawrev-21527	644	57	“	"	PUNCT
inlawrev-21527	644	58	a	a	DET
inlawrev-21527	644	59	confidential	confidential	ADJ
inlawrev-21527	644	60	advisor	advisor	NOUN
inlawrev-21527	644	61	with	with	ADP
inlawrev-21527	644	62	a	a	DET
inlawrev-21527	644	63	duty	duty	NOUN
inlawrev-21527	644	64	of	of	ADP
inlawrev-21527	644	65	undivided	undivided	ADJ
inlawrev-21527	644	66	loyalty	loyalty	NOUN
inlawrev-21527	644	67	to	to	ADP
inlawrev-21527	644	68	her	her	PRON
inlawrev-21527	644	69	client	client	NOUN
inlawrev-21527	644	70	”	"	PUNCT
inlawrev-21527	644	71	while	while	SCONJ
inlawrev-21527	644	72	an	an	DET
inlawrev-21527	644	73	accountant	accountant	NOUN
inlawrev-21527	644	74	owes	owe	VERB
inlawrev-21527	644	75	a	a	DET
inlawrev-21527	644	76	duty	duty	NOUN
inlawrev-21527	644	77	not	not	PART
inlawrev-21527	644	78	only	only	ADV
inlawrev-21527	644	79	to	to	ADP
inlawrev-21527	644	80	a	a	DET
inlawrev-21527	644	81	client	client	NOUN
inlawrev-21527	644	82	,	,	PUNCT
inlawrev-21527	644	83	but	but	CCONJ
inlawrev-21527	644	84	also	also	ADV
inlawrev-21527	644	85	to	to	ADP
inlawrev-21527	644	86	“	"	PUNCT
inlawrev-21527	644	87	government	government	NOUN
inlawrev-21527	644	88	agencies	agency	NOUN
inlawrev-21527	644	89	regulating	regulate	VERB
inlawrev-21527	644	90	the	the	DET
inlawrev-21527	644	91	client	client	NOUN
inlawrev-21527	644	92	’s	’s	PART
inlawrev-21527	644	93	industry	industry	NOUN
inlawrev-21527	644	94	,	,	PUNCT
inlawrev-21527	644	95	the	the	DET
inlawrev-21527	644	96	client	client	NOUN
inlawrev-21527	644	97	’s	’s	PART
inlawrev-21527	644	98	creditors	creditor	NOUN
inlawrev-21527	644	99	,	,	PUNCT
inlawrev-21527	644	100	and	and	CCONJ
inlawrev-21527	644	101	the	the	DET
inlawrev-21527	644	102	client	client	NOUN
inlawrev-21527	644	103	’s	’s	PART
inlawrev-21527	644	104	investors	investor	NOUN
inlawrev-21527	644	105	.	.	PUNCT
inlawrev-21527	644	106	”	"	PUNCT
inlawrev-21527	645	1	emily	emily	PROPN
inlawrev-21527	645	2	jones	jones	PROPN
inlawrev-21527	645	3	,	,	PUNCT
inlawrev-21527	645	4	keeping	keep	VERB
inlawrev-21527	645	5	client	client	NOUN
inlawrev-21527	645	6	confidences	confidence	NOUN
inlawrev-21527	645	7	:	:	PUNCT
inlawrev-21527	645	8	attorney	attorney	NOUN
inlawrev-21527	645	9	-	-	PUNCT
inlawrev-21527	645	10	client	client	NOUN
inlawrev-21527	645	11	privilege	privilege	NOUN
inlawrev-21527	645	12	and	and	CCONJ
inlawrev-21527	645	13	work	work	NOUN
inlawrev-21527	645	14	product	product	NOUN
inlawrev-21527	645	15	doctrine	doctrine	NOUN
inlawrev-21527	645	16	in	in	ADP
inlawrev-21527	645	17	light	light	NOUN
inlawrev-21527	645	18	of	of	ADP
inlawrev-21527	645	19	united	united	PROPN
inlawrev-21527	645	20	states	states	PROPN
inlawrev-21527	645	21	v.	v.	ADP
inlawrev-21527	645	22	adlman	adlman	NOUN
inlawrev-21527	645	23	,	,	PUNCT
inlawrev-21527	645	24	18	18	NUM
inlawrev-21527	645	25	pace	pace	NOUN
inlawrev-21527	645	26	l.	l.	PROPN
inlawrev-21527	645	27	rev	rev	PROPN
inlawrev-21527	645	28	.	.	PROPN
inlawrev-21527	645	29	419	419	NUM
inlawrev-21527	645	30	,	,	PUNCT
inlawrev-21527	645	31	429	429	NUM
inlawrev-21527	645	32	-	-	SYM
inlawrev-21527	645	33	30	30	NUM
inlawrev-21527	645	34	(	(	PUNCT
inlawrev-21527	645	35	1998	1998	NUM
inlawrev-21527	645	36	)	)	PUNCT
inlawrev-21527	645	37	.	.	PUNCT
inlawrev-21527	646	1	185	185	NUM
inlawrev-21527	646	2	.	.	PUNCT
inlawrev-21527	647	1	aba	aba	PROPN
inlawrev-21527	647	2	statement	statement	NOUN
inlawrev-21527	647	3	of	of	ADP
inlawrev-21527	647	4	policy	policy	NOUN
inlawrev-21527	647	5	,	,	PUNCT
inlawrev-21527	647	6	supra	supra	PROPN
inlawrev-21527	647	7	note	note	NOUN
inlawrev-21527	647	8	37	37	NUM
inlawrev-21527	647	9	.	.	PUNCT
inlawrev-21527	648	1	186	186	NUM
inlawrev-21527	648	2	.	.	PUNCT
inlawrev-21527	649	1	johnson	johnson	PROPN
inlawrev-21527	649	2	,	,	PUNCT
inlawrev-21527	649	3	supra	supra	PROPN
inlawrev-21527	649	4	note	note	PROPN
inlawrev-21527	649	5	42	42	NUM
inlawrev-21527	649	6	,	,	PUNCT
inlawrev-21527	649	7	at	at	ADP
inlawrev-21527	649	8	47	47	NUM
inlawrev-21527	649	9	.	.	PUNCT
inlawrev-21527	650	1	187	187	NUM
inlawrev-21527	650	2	.	.	PUNCT
inlawrev-21527	651	1	i	i	PRON
inlawrev-21527	651	2	d.	d.	PROPN
inlawrev-21527	651	3	992	992	NUM
inlawrev-21527	651	4	indiana	indiana	PROPN
inlawrev-21527	651	5	law	law	PROPN
inlawrev-21527	651	6	review	review	NOUN
inlawrev-21527	652	1	[	[	X
inlawrev-21527	652	2	vol	vol	NOUN
inlawrev-21527	652	3	.	.	PUNCT
inlawrev-21527	652	4	50:969	50:969	NUM
inlawrev-21527	652	5	and	and	CCONJ
inlawrev-21527	652	6	a	a	DET
inlawrev-21527	652	7	majority	majority	NOUN
inlawrev-21527	652	8	of	of	ADP
inlawrev-21527	652	9	sox	sox	PROPN
inlawrev-21527	652	10	’s	’s	PART
inlawrev-21527	652	11	provisions	provision	NOUN
inlawrev-21527	652	12	apply	apply	VERB
inlawrev-21527	652	13	only	only	ADV
inlawrev-21527	652	14	to	to	ADP
inlawrev-21527	652	15	companies	company	NOUN
inlawrev-21527	652	16	,	,	PUNCT
inlawrev-21527	652	17	private	private	ADJ
inlawrev-21527	652	18	or	or	CCONJ
inlawrev-21527	652	19	public	public	ADJ
inlawrev-21527	652	20	,	,	PUNCT
inlawrev-21527	652	21	that	that	PRON
inlawrev-21527	652	22	file	file	VERB
inlawrev-21527	652	23	financial	financial	ADJ
inlawrev-21527	652	24	statements	statement	NOUN
inlawrev-21527	652	25	with	with	ADP
inlawrev-21527	652	26	the	the	DET
inlawrev-21527	652	27	sec	sec	PROPN
inlawrev-21527	652	28	.	.	PUNCT
inlawrev-21527	652	29	creating	create	VERB
inlawrev-21527	652	30	two	two	NUM
inlawrev-21527	652	31	separate	separate	ADJ
inlawrev-21527	652	32	guides	guide	NOUN
inlawrev-21527	652	33	would	would	AUX
inlawrev-21527	652	34	fall	fall	VERB
inlawrev-21527	652	35	in	in	ADP
inlawrev-21527	652	36	line	line	NOUN
inlawrev-21527	652	37	with	with	ADP
inlawrev-21527	652	38	the	the	DET
inlawrev-21527	652	39	way	way	NOUN
inlawrev-21527	652	40	the	the	DET
inlawrev-21527	652	41	accounting	accounting	NOUN
inlawrev-21527	652	42	governing	govern	VERB
inlawrev-21527	652	43	body	body	NOUN
inlawrev-21527	652	44	is	be	AUX
inlawrev-21527	652	45	moving	move	VERB
inlawrev-21527	652	46	;	;	PUNCT
inlawrev-21527	652	47	the	the	DET
inlawrev-21527	652	48	fasb	fasb	NOUN
inlawrev-21527	652	49	established	establish	VERB
inlawrev-21527	652	50	the	the	DET
inlawrev-21527	652	51	private	private	ADJ
inlawrev-21527	652	52	company	company	NOUN
inlawrev-21527	652	53	council	council	NOUN
inlawrev-21527	652	54	(	(	PUNCT
inlawrev-21527	652	55	“	"	PUNCT
inlawrev-21527	652	56	pcc	pcc	NOUN
inlawrev-21527	652	57	”	"	PUNCT
inlawrev-21527	652	58	)	)	PUNCT
inlawrev-21527	652	59	in	in	ADP
inlawrev-21527	652	60	m	m	PROPN
inlawrev-21527	652	61	ay	ay	NOUN
inlawrev-21527	652	62	2012	2012	NUM
inlawrev-21527	652	63	in	in	ADP
inlawrev-21527	652	64	order	order	NOUN
inlawrev-21527	652	65	to188	to188	NOUN
inlawrev-21527	652	66	provide	provide	VERB
inlawrev-21527	652	67	private	private	ADJ
inlawrev-21527	652	68	companies	company	NOUN
inlawrev-21527	652	69	with	with	ADP
inlawrev-21527	652	70	their	their	PRON
inlawrev-21527	652	71	own	own	ADJ
inlawrev-21527	652	72	accounting	accounting	NOUN
inlawrev-21527	652	73	standards	standard	NOUN
inlawrev-21527	652	74	that	that	PRON
inlawrev-21527	652	75	removed	remove	VERB
inlawrev-21527	652	76	or	or	CCONJ
inlawrev-21527	652	77	modified	modify	VERB
inlawrev-21527	652	78	broader	broad	ADJ
inlawrev-21527	652	79	requirements	requirement	NOUN
inlawrev-21527	652	80	that	that	PRON
inlawrev-21527	652	81	were	be	AUX
inlawrev-21527	652	82	irrelevant	irrelevant	ADJ
inlawrev-21527	652	83	or	or	CCONJ
inlawrev-21527	652	84	counterproductive	counterproductive	ADJ
inlawrev-21527	652	85	to	to	ADP
inlawrev-21527	652	86	private	private	ADJ
inlawrev-21527	652	87	companies	company	NOUN
inlawrev-21527	652	88	.	.	PUNCT
inlawrev-21527	653	1	189	189	NUM
inlawrev-21527	653	2	in	in	ADP
inlawrev-21527	653	3	writing	write	VERB
inlawrev-21527	653	4	the	the	DET
inlawrev-21527	653	5	guide	guide	NOUN
inlawrev-21527	653	6	for	for	ADP
inlawrev-21527	653	7	responding	respond	VERB
inlawrev-21527	653	8	to	to	ADP
inlawrev-21527	653	9	audit	audit	NOUN
inlawrev-21527	653	10	requests	request	NOUN
inlawrev-21527	653	11	from	from	ADP
inlawrev-21527	653	12	publicly	publicly	ADV
inlawrev-21527	653	13	traded	trade	VERB
inlawrev-21527	653	14	clients	client	NOUN
inlawrev-21527	653	15	,	,	PUNCT
inlawrev-21527	653	16	the	the	DET
inlawrev-21527	653	17	aba	aba	PROPN
inlawrev-21527	653	18	and	and	CCONJ
inlawrev-21527	653	19	fasb	fasb	NOUN
inlawrev-21527	653	20	should	should	AUX
inlawrev-21527	653	21	seek	seek	VERB
inlawrev-21527	653	22	guidance	guidance	NOUN
inlawrev-21527	653	23	from	from	ADP
inlawrev-21527	653	24	the	the	DET
inlawrev-21527	653	25	sec	sec	PROPN
inlawrev-21527	653	26	and	and	CCONJ
inlawrev-21527	653	27	the	the	DET
inlawrev-21527	653	28	pcaob	pcaob	NOUN
inlawrev-21527	653	29	in	in	ADP
inlawrev-21527	653	30	helping	help	VERB
inlawrev-21527	653	31	give	give	VERB
inlawrev-21527	653	32	best	good	ADJ
inlawrev-21527	653	33	practices	practice	NOUN
inlawrev-21527	653	34	for	for	ADP
inlawrev-21527	653	35	authoring	author	VERB
inlawrev-21527	653	36	and	and	CCONJ
inlawrev-21527	653	37	responding	respond	VERB
inlawrev-21527	653	38	to	to	ADP
inlawrev-21527	653	39	legal	legal	ADJ
inlawrev-21527	653	40	letters	letter	NOUN
inlawrev-21527	653	41	.	.	PUNCT
inlawrev-21527	654	1	utilizing	utilize	VERB
inlawrev-21527	654	2	assistance	assistance	NOUN
inlawrev-21527	654	3	from	from	ADP
inlawrev-21527	654	4	the	the	DET
inlawrev-21527	654	5	sec	sec	PROPN
inlawrev-21527	654	6	will	will	AUX
inlawrev-21527	654	7	help	help	VERB
inlawrev-21527	654	8	remove	remove	VERB
inlawrev-21527	654	9	uncertainties	uncertainty	NOUN
inlawrev-21527	654	10	attorneys	attorney	NOUN
inlawrev-21527	654	11	currently	currently	ADV
inlawrev-21527	654	12	face	face	VERB
inlawrev-21527	654	13	regarding	regard	VERB
inlawrev-21527	654	14	whether	whether	SCONJ
inlawrev-21527	654	15	the	the	DET
inlawrev-21527	654	16	sec	sec	PROPN
inlawrev-21527	654	17	might	might	AUX
inlawrev-21527	654	18	pursue	pursue	VERB
inlawrev-21527	654	19	a	a	DET
inlawrev-21527	654	20	case	case	NOUN
inlawrev-21527	654	21	against	against	ADP
inlawrev-21527	654	22	a	a	DET
inlawrev-21527	654	23	lawyer	lawyer	NOUN
inlawrev-21527	654	24	whose	whose	DET
inlawrev-21527	654	25	audit	audit	NOUN
inlawrev-21527	654	26	letter	letter	NOUN
inlawrev-21527	654	27	response	response	NOUN
inlawrev-21527	654	28	follows	follow	VERB
inlawrev-21527	654	29	the	the	DET
inlawrev-21527	654	30	aba	aba	PROPN
inlawrev-21527	654	31	statement	statement	NOUN
inlawrev-21527	654	32	’s	’s	PART
inlawrev-21527	654	33	guidance	guidance	NOUN
inlawrev-21527	654	34	but	but	CCONJ
inlawrev-21527	654	35	still	still	ADV
inlawrev-21527	654	36	yields	yield	VERB
inlawrev-21527	654	37	an	an	DET
inlawrev-21527	654	38	sec	sec	PROPN
inlawrev-21527	654	39	opinion	opinion	NOUN
inlawrev-21527	654	40	that	that	SCONJ
inlawrev-21527	654	41	the	the	DET
inlawrev-21527	654	42	response	response	NOUN
inlawrev-21527	654	43	misleads	mislead	VERB
inlawrev-21527	654	44	the	the	DET
inlawrev-21527	654	45	auditor	auditor	NOUN
inlawrev-21527	654	46	and	and	CCONJ
inlawrev-21527	654	47	violates	violate	VERB
inlawrev-21527	654	48	sec	sec	PROPN
inlawrev-21527	654	49	rule	rule	NOUN
inlawrev-21527	654	50	13b2	13b2	NUM
inlawrev-21527	654	51	-	-	SYM
inlawrev-21527	654	52	2	2	NUM
inlawrev-21527	654	53	.	.	PUNCT
inlawrev-21527	654	54	reaching	reach	VERB
inlawrev-21527	654	55	out	out	ADP
inlawrev-21527	654	56	to	to	ADP
inlawrev-21527	654	57	the	the	DET
inlawrev-21527	654	58	pcaob	pcaob	NOUN
inlawrev-21527	654	59	will	will	AUX
inlawrev-21527	654	60	provide	provide	VERB
inlawrev-21527	654	61	clarity	clarity	NOUN
inlawrev-21527	654	62	to	to	ADP
inlawrev-21527	654	63	cpas	cpa	NOUN
inlawrev-21527	654	64	regarding	regard	VERB
inlawrev-21527	654	65	the190	the190	PROPN
inlawrev-21527	654	66	level	level	NOUN
inlawrev-21527	654	67	of	of	ADP
inlawrev-21527	654	68	detail	detail	NOUN
inlawrev-21527	654	69	public	public	ADJ
inlawrev-21527	654	70	accountants	accountant	NOUN
inlawrev-21527	654	71	should	should	AUX
inlawrev-21527	654	72	request	request	VERB
inlawrev-21527	654	73	and	and	CCONJ
inlawrev-21527	654	74	require	require	VERB
inlawrev-21527	654	75	of	of	ADP
inlawrev-21527	654	76	attorneys	attorney	NOUN
inlawrev-21527	654	77	before	before	ADP
inlawrev-21527	654	78	issuing	issue	VERB
inlawrev-21527	654	79	an	an	DET
inlawrev-21527	654	80	unmodified	unmodified	ADJ
inlawrev-21527	654	81	opinion	opinion	NOUN
inlawrev-21527	654	82	.	.	PUNCT
inlawrev-21527	655	1	overall	overall	ADJ
inlawrev-21527	655	2	,	,	PUNCT
inlawrev-21527	655	3	unifying	unify	VERB
inlawrev-21527	655	4	financial	financial	ADJ
inlawrev-21527	655	5	regulators	regulator	NOUN
inlawrev-21527	655	6	with	with	ADP
inlawrev-21527	655	7	representatives	representative	NOUN
inlawrev-21527	655	8	from	from	ADP
inlawrev-21527	655	9	the	the	DET
inlawrev-21527	655	10	accounting	accounting	NOUN
inlawrev-21527	655	11	and	and	CCONJ
inlawrev-21527	655	12	legal	legal	ADJ
inlawrev-21527	655	13	spheres	sphere	NOUN
inlawrev-21527	655	14	would	would	AUX
inlawrev-21527	655	15	help	help	VERB
inlawrev-21527	655	16	produce	produce	VERB
inlawrev-21527	655	17	a	a	DET
inlawrev-21527	655	18	comprehensive	comprehensive	ADJ
inlawrev-21527	655	19	guide	guide	NOUN
inlawrev-21527	655	20	that	that	PRON
inlawrev-21527	655	21	integrates	integrate	VERB
inlawrev-21527	655	22	multiple	multiple	ADJ
inlawrev-21527	655	23	interests	interest	NOUN
inlawrev-21527	655	24	and	and	CCONJ
inlawrev-21527	655	25	delivers	deliver	VERB
inlawrev-21527	655	26	much	much	ADV
inlawrev-21527	655	27	-	-	PUNCT
inlawrev-21527	655	28	needed	need	VERB
inlawrev-21527	655	29	clarity	clarity	NOUN
inlawrev-21527	655	30	.	.	PUNCT
inlawrev-21527	656	1	in	in	ADP
inlawrev-21527	656	2	sculpting	sculpt	VERB
inlawrev-21527	656	3	the	the	DET
inlawrev-21527	656	4	guide	guide	NOUN
inlawrev-21527	656	5	that	that	PRON
inlawrev-21527	656	6	focuses	focus	VERB
inlawrev-21527	656	7	on	on	ADP
inlawrev-21527	656	8	responding	respond	VERB
inlawrev-21527	656	9	to	to	ADP
inlawrev-21527	656	10	audit	audit	NOUN
inlawrev-21527	656	11	requests	request	NOUN
inlawrev-21527	656	12	from	from	ADP
inlawrev-21527	656	13	nonpublic	nonpublic	ADJ
inlawrev-21527	656	14	clients	client	NOUN
inlawrev-21527	656	15	,	,	PUNCT
inlawrev-21527	656	16	the	the	DET
inlawrev-21527	656	17	a	a	DET
inlawrev-21527	656	18	ba	ba	NOUN
inlawrev-21527	656	19	and	and	CCONJ
inlawrev-21527	656	20	the	the	DET
inlawrev-21527	656	21	fasb	fasb	NOUN
inlawrev-21527	656	22	should	should	AUX
inlawrev-21527	656	23	pursue	pursue	VERB
inlawrev-21527	656	24	input	input	NOUN
inlawrev-21527	656	25	from	from	ADP
inlawrev-21527	656	26	the	the	DET
inlawrev-21527	656	27	pcc	pcc	NOUN
inlawrev-21527	656	28	.	.	PUNCT
inlawrev-21527	657	1	in	in	ADP
inlawrev-21527	657	2	drafting	draft	VERB
inlawrev-21527	657	3	the	the	DET
inlawrev-21527	657	4	guidelines	guideline	NOUN
inlawrev-21527	657	5	for	for	ADP
inlawrev-21527	657	6	sending	send	VERB
inlawrev-21527	657	7	and	and	CCONJ
inlawrev-21527	657	8	responding	respond	VERB
inlawrev-21527	657	9	to	to	PART
inlawrev-21527	657	10	audit	audit	VERB
inlawrev-21527	657	11	legal	legal	ADJ
inlawrev-21527	657	12	letters	letter	NOUN
inlawrev-21527	657	13	,	,	PUNCT
inlawrev-21527	657	14	these	these	DET
inlawrev-21527	657	15	three	three	NUM
inlawrev-21527	657	16	organizations	organization	NOUN
inlawrev-21527	657	17	should	should	AUX
inlawrev-21527	657	18	form	form	VERB
inlawrev-21527	657	19	their	their	PRON
inlawrev-21527	657	20	recommendations	recommendation	NOUN
inlawrev-21527	657	21	in	in	ADP
inlawrev-21527	657	22	a	a	DET
inlawrev-21527	657	23	manner	manner	NOUN
inlawrev-21527	657	24	that	that	PRON
inlawrev-21527	657	25	recognizes	recognize	VERB
inlawrev-21527	657	26	that	that	SCONJ
inlawrev-21527	657	27	“	"	PUNCT
inlawrev-21527	657	28	the	the	DET
inlawrev-21527	657	29	information	information	NOUN
inlawrev-21527	657	30	that	that	PRON
inlawrev-21527	657	31	users	user	NOUN
inlawrev-21527	657	32	of	of	ADP
inlawrev-21527	657	33	private	private	ADJ
inlawrev-21527	657	34	company	company	NOUN
inlawrev-21527	657	35	financial	financial	ADJ
inlawrev-21527	657	36	statements	statement	NOUN
inlawrev-21527	657	37	consider	consider	VERB
inlawrev-21527	657	38	decision	decision	NOUN
inlawrev-21527	657	39	-	-	PUNCT
inlawrev-21527	657	40	useful	useful	ADJ
inlawrev-21527	657	41	”	"	PUNCT
inlawrev-21527	657	42	differs	differ	NOUN
inlawrev-21527	657	43	from	from	ADP
inlawrev-21527	657	44	the	the	DET
inlawrev-21527	657	45	type	type	NOUN
inlawrev-21527	657	46	of	of	ADP
inlawrev-21527	657	47	information	information	NOUN
inlawrev-21527	657	48	users	user	NOUN
inlawrev-21527	657	49	of	of	ADP
inlawrev-21527	657	50	public	public	ADJ
inlawrev-21527	657	51	company	company	NOUN
inlawrev-21527	657	52	financial	financial	ADJ
inlawrev-21527	657	53	statements	statement	NOUN
inlawrev-21527	657	54	generally	generally	ADV
inlawrev-21527	657	55	require	require	VERB
inlawrev-21527	657	56	.	.	PUNCT
inlawrev-21527	658	1	users	user	NOUN
inlawrev-21527	658	2	of	of	ADP
inlawrev-21527	658	3	the	the	DET
inlawrev-21527	658	4	financial191	financial191	PROPN
inlawrev-21527	658	5	188	188	NUM
inlawrev-21527	658	6	.	.	PUNCT
inlawrev-21527	659	1	private	private	ADJ
inlawrev-21527	659	2	company	company	NOUN
inlawrev-21527	659	3	council	council	PROPN
inlawrev-21527	659	4	(	(	PUNCT
inlawrev-21527	659	5	pcc	pcc	PROPN
inlawrev-21527	659	6	)	)	PUNCT
inlawrev-21527	659	7	,	,	PUNCT
inlawrev-21527	659	8	fasb	fasb	NOUN
inlawrev-21527	659	9	,	,	PUNCT
inlawrev-21527	659	10	http://www.fasb.org/cs/contentserver?c=	http://www.fasb.org/cs/contentserver?c=	SYM
inlawrev-21527	659	11	page&pagename	page&pagename	PROPN
inlawrev-21527	659	12	=	=	SYM
inlawrev-21527	659	13	fasb%2fpage%2fsectionpage&cid=1351027243391	fasb%2fpage%2fsectionpage&cid=1351027243391	PROPN
inlawrev-21527	660	1	[	[	X
inlawrev-21527	660	2	perma.cc/z4rxmgau	perma.cc/z4rxmgau	NOUN
inlawrev-21527	660	3	]	]	PUNCT
inlawrev-21527	660	4	(	(	PUNCT
inlawrev-21527	660	5	last	last	ADV
inlawrev-21527	660	6	visited	visit	VERB
inlawrev-21527	660	7	mar	mar	PROPN
inlawrev-21527	660	8	.	.	PROPN
inlawrev-21527	660	9	26	26	NUM
inlawrev-21527	660	10	,	,	PUNCT
inlawrev-21527	660	11	2017	2017	NUM
inlawrev-21527	660	12	)	)	PUNCT
inlawrev-21527	660	13	.	.	PUNCT
inlawrev-21527	661	1	189	189	NUM
inlawrev-21527	661	2	.	.	PUNCT
inlawrev-21527	662	1	robert	robert	PROPN
inlawrev-21527	662	2	shaftoe	shaftoe	PROPN
inlawrev-21527	662	3	,	,	PUNCT
inlawrev-21527	662	4	auditing	auditing	NOUN
inlawrev-21527	662	5	standards	standard	NOUN
inlawrev-21527	662	6	for	for	ADP
inlawrev-21527	662	7	private	private	ADJ
inlawrev-21527	662	8	companies	company	NOUN
inlawrev-21527	662	9	,	,	PUNCT
inlawrev-21527	662	10	chron	chron	NOUN
inlawrev-21527	662	11	,	,	PUNCT
inlawrev-21527	662	12	http://s	http://s	PRON
inlawrev-21527	662	13	ma	ma	PROPN
inlawrev-21527	662	14	l	l	PROPN
inlawrev-21527	662	15	l	l	PROPN
inlawrev-21527	662	16	b	b	PUNCT
inlawrev-21527	662	17	u	u	X
inlawrev-21527	662	18	s	s	VERB
inlawrev-21527	662	19	i	i	PRON
inlawrev-21527	662	20	n	n	NUM
inlawrev-21527	662	21	e	e	NOUN
inlawrev-21527	662	22	s	s	NOUN
inlawrev-21527	662	23	s	s	X
inlawrev-21527	662	24	.	.	PUNCT
inlawrev-21527	663	1	c	c	NOUN
inlawrev-21527	663	2	h	h	NOUN
inlawrev-21527	664	1	r	r	NOUN
inlawrev-21527	664	2	o	o	NOUN
inlawrev-21527	664	3	n	n	NOUN
inlawrev-21527	664	4	.	.	PUNCT
inlawrev-21527	665	1	c	c	NOUN
inlawrev-21527	665	2	o	o	NOUN
inlawrev-21527	665	3	m/	m/	VERB
inlawrev-21527	665	4	a	a	DET
inlawrev-21527	665	5	u	u	NOUN
inlawrev-21527	666	1	d	d	X
inlawrev-21527	666	2	i	i	PRON
inlawrev-21527	666	3	t	t	VERB
inlawrev-21527	666	4	i	i	PRON
inlawrev-21527	666	5	n	n	CCONJ
inlawrev-21527	666	6	g	g	PROPN
inlawrev-21527	666	7	-	-	PUNCT
inlawrev-21527	666	8	s	s	X
inlawrev-21527	666	9	t	t	PROPN
inlawrev-21527	666	10	a	a	DET
inlawrev-21527	666	11	n	n	NOUN
inlawrev-21527	666	12	d	d	NOUN
inlawrev-21527	666	13	a	a	DET
inlawrev-21527	666	14	r	r	NOUN
inlawrev-21527	667	1	d	d	X
inlawrev-21527	667	2	s	s	X
inlawrev-21527	667	3	p	p	X
inlawrev-21527	667	4	r	r	NOUN
inlawrev-21527	668	1	i	i	NOUN
inlawrev-21527	668	2	va	va	NOUN
inlawrev-21527	668	3	t	t	PROPN
inlawrev-21527	669	1	e	e	X
inlawrev-21527	669	2	c	c	NOUN
inlawrev-21527	669	3	o	o	PROPN
inlawrev-21527	669	4	mp	mp	PROPN
inlawrev-21527	669	5	a	a	PRON
inlawrev-21527	670	1	n	n	NOUN
inlawrev-21527	671	1	i	i	PRON
inlawrev-21527	671	2	es-77666.html	es-77666.html	PROPN
inlawrev-21527	672	1	[	[	X
inlawrev-21527	672	2	http://perma.cc/puz5-z9z9	http://perma.cc/puz5-z9z9	X
inlawrev-21527	672	3	]	]	X
inlawrev-21527	672	4	(	(	PUNCT
inlawrev-21527	672	5	last	last	ADV
inlawrev-21527	672	6	visited	visit	VERB
inlawrev-21527	672	7	mar	mar	PROPN
inlawrev-21527	672	8	.	.	PROPN
inlawrev-21527	672	9	26	26	NUM
inlawrev-21527	672	10	,	,	PUNCT
inlawrev-21527	672	11	2017	2017	NUM
inlawrev-21527	672	12	)	)	PUNCT
inlawrev-21527	672	13	.	.	PUNCT
inlawrev-21527	673	1	190	190	NUM
inlawrev-21527	673	2	.	.	PUNCT
inlawrev-21527	674	1	former	former	ADJ
inlawrev-21527	674	2	sec	sec	PROPN
inlawrev-21527	674	3	general	general	ADJ
inlawrev-21527	674	4	counsel	counsel	NOUN
inlawrev-21527	674	5	simon	simon	PROPN
inlawrev-21527	674	6	lorne	lorne	PROPN
inlawrev-21527	674	7	’s	’s	PART
inlawrev-21527	674	8	comments	comment	NOUN
inlawrev-21527	674	9	on	on	ADP
inlawrev-21527	674	10	the	the	DET
inlawrev-21527	674	11	impact	impact	NOUN
inlawrev-21527	674	12	sox	sox	PROPN
inlawrev-21527	674	13	might	might	AUX
inlawrev-21527	674	14	have	have	VERB
inlawrev-21527	674	15	on	on	ADP
inlawrev-21527	674	16	sec	sec	PROPN
inlawrev-21527	674	17	rules	rule	NOUN
inlawrev-21527	674	18	regarding	regard	VERB
inlawrev-21527	674	19	improper	improper	ADJ
inlawrev-21527	674	20	influence	influence	NOUN
inlawrev-21527	674	21	on	on	ADP
inlawrev-21527	674	22	conduct	conduct	NOUN
inlawrev-21527	674	23	of	of	ADP
inlawrev-21527	674	24	audits	audits	NOUN
inlawrev-21527	674	25	:	:	PUNCT
inlawrev-21527	674	26	“	"	PUNCT
inlawrev-21527	674	27	[	[	X
inlawrev-21527	674	28	t]he	t]he	ADV
inlawrev-21527	674	29	revised	revise	VERB
inlawrev-21527	674	30	rule	rule	NOUN
inlawrev-21527	674	31	13b2	13b2	NUM
inlawrev-21527	674	32	-	-	SYM
inlawrev-21527	674	33	2	2	NUM
inlawrev-21527	674	34	raises	raise	VERB
inlawrev-21527	674	35	the	the	DET
inlawrev-21527	674	36	question	question	NOUN
inlawrev-21527	674	37	whether	whether	SCONJ
inlawrev-21527	674	38	a	a	DET
inlawrev-21527	674	39	response	response	NOUN
inlawrev-21527	674	40	to	to	ADP
inlawrev-21527	674	41	auditors	auditor	NOUN
inlawrev-21527	674	42	in	in	ADP
inlawrev-21527	674	43	careful	careful	ADJ
inlawrev-21527	674	44	consistency	consistency	NOUN
inlawrev-21527	674	45	with	with	ADP
inlawrev-21527	674	46	[	[	X
inlawrev-21527	674	47	the	the	DET
inlawrev-21527	674	48	aba	aba	PROPN
inlawrev-21527	674	49	statement	statement	NOUN
inlawrev-21527	674	50	]	]	PUNCT
inlawrev-21527	674	51	might	might	AUX
inlawrev-21527	674	52	not	not	PART
inlawrev-21527	674	53	,	,	PUNCT
inlawrev-21527	674	54	under	under	ADP
inlawrev-21527	674	55	at	at	ADP
inlawrev-21527	674	56	least	least	ADJ
inlawrev-21527	674	57	some	some	PRON
inlawrev-21527	674	58	circumstances	circumstance	NOUN
inlawrev-21527	674	59	,	,	PUNCT
inlawrev-21527	674	60	be	be	AUX
inlawrev-21527	674	61	viewed	view	VERB
inlawrev-21527	674	62	as	as	ADP
inlawrev-21527	674	63	misleading	mislead	VERB
inlawrev-21527	674	64	to	to	ADP
inlawrev-21527	674	65	the	the	DET
inlawrev-21527	674	66	auditors	auditor	NOUN
inlawrev-21527	674	67	and	and	CCONJ
inlawrev-21527	674	68	hence	hence	ADV
inlawrev-21527	674	69	violative	violative	ADJ
inlawrev-21527	674	70	.	.	PUNCT
inlawrev-21527	674	71	”	"	PUNCT
inlawrev-21527	675	1	simon	simon	PROPN
inlawrev-21527	675	2	m.	m.	PROPN
inlawrev-21527	675	3	lorne	lorne	PROPN
inlawrev-21527	675	4	,	,	PUNCT
inlawrev-21527	675	5	an	an	DET
inlawrev-21527	675	6	issue	issue	NOUN
inlawrev-21527	675	7	-	-	PUNCT
inlawrev-21527	675	8	annotated	annotate	VERB
inlawrev-21527	675	9	version	version	NOUN
inlawrev-21527	675	10	of	of	ADP
inlawrev-21527	675	11	the	the	DET
inlawrev-21527	675	12	sox	sox	PROPN
inlawrev-21527	675	13	rules	rule	NOUN
inlawrev-21527	675	14	for	for	ADP
inlawrev-21527	675	15	lawyer	lawyer	NOUN
inlawrev-21527	675	16	conduct	conduct	NOUN
inlawrev-21527	675	17	[	[	X
inlawrev-21527	675	18	a	a	DET
inlawrev-21527	675	19	work	work	NOUN
inlawrev-21527	675	20	-	-	PUNCT
inlawrev-21527	675	21	in	in	ADP
inlawrev-21527	675	22	-	-	PUNCT
inlawrev-21527	675	23	process	process	NOUN
inlawrev-21527	675	24	]	]	PUNCT
inlawrev-21527	675	25	,	,	PUNCT
inlawrev-21527	675	26	in	in	ADP
inlawrev-21527	675	27	pre	pre	ADJ
inlawrev-21527	675	28	-	-	ADJ
inlawrev-21527	675	29	conference	conference	ADJ
inlawrev-21527	675	30	briefing	briefing	NOUN
inlawrev-21527	675	31	to	to	ADP
inlawrev-21527	675	32	the	the	DET
inlawrev-21527	675	33	institute	institute	NOUN
inlawrev-21527	675	34	on	on	ADP
inlawrev-21527	675	35	securities	security	NOUN
inlawrev-21527	675	36	regulation	regulation	NOUN
inlawrev-21527	675	37	(	(	PUNCT
inlawrev-21527	675	38	37th	37th	ADJ
inlawrev-21527	675	39	annual	annual	ADJ
inlawrev-21527	675	40	):	):	PUNCT
inlawrev-21527	675	41	gatekeepers	gatekeeper	NOUN
inlawrev-21527	675	42	under	under	ADP
inlawrev-21527	675	43	scrutiny	scrutiny	NOUN
inlawrev-21527	675	44	:	:	PUNCT
inlawrev-21527	675	45	what	what	PRON
inlawrev-21527	675	46	attorneys	attorney	NOUN
inlawrev-21527	675	47	,	,	PUNCT
inlawrev-21527	675	48	accountants	accountant	NOUN
inlawrev-21527	675	49	and	and	CCONJ
inlawrev-21527	675	50	directors	director	NOUN
inlawrev-21527	675	51	need	need	VERB
inlawrev-21527	675	52	to	to	PART
inlawrev-21527	675	53	know	know	VERB
inlawrev-21527	675	54	now	now	ADV
inlawrev-21527	675	55	585	585	NUM
inlawrev-21527	675	56	,	,	PUNCT
inlawrev-21527	675	57	610	610	NUM
inlawrev-21527	675	58	(	(	PUNCT
inlawrev-21527	675	59	practising	practise	VERB
inlawrev-21527	675	60	law	law	NOUN
inlawrev-21527	675	61	inst	inst	NOUN
inlawrev-21527	675	62	.	.	PUNCT
inlawrev-21527	676	1	ed	ed	NOUN
inlawrev-21527	676	2	.	.	PROPN
inlawrev-21527	676	3	,	,	PUNCT
inlawrev-21527	676	4	2005	2005	NUM
inlawrev-21527	676	5	)	)	PUNCT
inlawrev-21527	676	6	.	.	PUNCT
inlawrev-21527	677	1	191	191	X
inlawrev-21527	677	2	.	.	X
inlawrev-21527	677	3	blue	blue	ADJ
inlawrev-21527	677	4	-	-	PUNCT
inlawrev-21527	677	5	ribbon	ribbon	NOUN
inlawrev-21527	677	6	panel	panel	NOUN
inlawrev-21527	677	7	on	on	ADP
inlawrev-21527	677	8	standard	standard	ADJ
inlawrev-21527	677	9	setting	setting	NOUN
inlawrev-21527	677	10	for	for	ADP
inlawrev-21527	677	11	private	private	ADJ
inlawrev-21527	677	12	companies	company	NOUN
inlawrev-21527	677	13	,	,	PUNCT
inlawrev-21527	677	14	report	report	VERB
inlawrev-21527	677	15	to	to	ADP
inlawrev-21527	677	16	the	the	DET
inlawrev-21527	677	17	board	board	NOUN
inlawrev-21527	677	18	of	of	ADP
inlawrev-21527	677	19	trustees	trustee	NOUN
inlawrev-21527	677	20	of	of	ADP
inlawrev-21527	677	21	the	the	DET
inlawrev-21527	677	22	financial	financial	ADJ
inlawrev-21527	677	23	accounting	accounting	PROPN
inlawrev-21527	677	24	foundation	foundation	PROPN
inlawrev-21527	677	25	1	1	NUM
inlawrev-21527	677	26	(	(	PUNCT
inlawrev-21527	677	27	jan	jan	PROPN
inlawrev-21527	677	28	.	.	PROPN
inlawrev-21527	677	29	2011	2011	NUM
inlawrev-21527	677	30	)	)	PUNCT
inlawrev-21527	677	31	,	,	PUNCT
inlawrev-21527	677	32	http://www.aicpa.org/interestareas/	http://www.aicpa.org/interestareas/	X
inlawrev-21527	677	33	frc	frc	X
inlawrev-21527	677	34	/	/	SYM
inlawrev-21527	677	35	accountingfinancialreporting	accountingfinancialreporte	VERB
inlawrev-21527	677	36	/	/	SYM
inlawrev-21527	677	37	pcfr	pcfr	NOUN
inlawrev-21527	677	38	/	/	SYM
inlawrev-21527	677	39	downloadabledocuments	downloadabledocument	NOUN
inlawrev-21527	677	40	/	/	SYM
inlawrev-21527	677	41	blue_ribbon_panel_report.pdf	blue_ribbon_panel_report.pdf	NOUN
inlawrev-21527	677	42	[	[	X
inlawrev-21527	677	43	https://perma.cc/q9m8-7xkk	https://perma.cc/q9m8-7xkk	X
inlawrev-21527	677	44	]	]	X
inlawrev-21527	677	45	.	.	PUNCT
inlawrev-21527	678	1	2017	2017	NUM
inlawrev-21527	678	2	]	]	PUNCT
inlawrev-21527	678	3	toeing	toe	VERB
inlawrev-21527	678	4	the	the	DET
inlawrev-21527	678	5	line	line	NOUN
inlawrev-21527	678	6	993	993	NUM
inlawrev-21527	678	7	statements	statement	NOUN
inlawrev-21527	678	8	of	of	ADP
inlawrev-21527	678	9	private	private	ADJ
inlawrev-21527	678	10	companies	company	NOUN
inlawrev-21527	678	11	generally	generally	ADV
inlawrev-21527	678	12	include	include	VERB
inlawrev-21527	678	13	lenders	lender	NOUN
inlawrev-21527	678	14	,	,	PUNCT
inlawrev-21527	678	15	credit	credit	NOUN
inlawrev-21527	678	16	-	-	PUNCT
inlawrev-21527	678	17	rating	rating	NOUN
inlawrev-21527	678	18	agencies	agency	NOUN
inlawrev-21527	678	19	,	,	PUNCT
inlawrev-21527	678	20	business	business	NOUN
inlawrev-21527	678	21	owners	owner	NOUN
inlawrev-21527	678	22	,	,	PUNCT
inlawrev-21527	678	23	and	and	CCONJ
inlawrev-21527	678	24	regulators	regulator	NOUN
inlawrev-21527	678	25	.	.	PUNCT
inlawrev-21527	679	1	because	because	SCONJ
inlawrev-21527	679	2	the	the	DET
inlawrev-21527	679	3	scope	scope	NOUN
inlawrev-21527	679	4	of	of	ADP
inlawrev-21527	679	5	users	user	NOUN
inlawrev-21527	679	6	of	of	ADP
inlawrev-21527	679	7	private	private	ADJ
inlawrev-21527	679	8	company192	company192	PROPN
inlawrev-21527	679	9	financial	financial	ADJ
inlawrev-21527	679	10	statements	statement	NOUN
inlawrev-21527	679	11	is	be	AUX
inlawrev-21527	679	12	exponentially	exponentially	ADV
inlawrev-21527	679	13	smaller	small	ADJ
inlawrev-21527	679	14	than	than	ADP
inlawrev-21527	679	15	the	the	DET
inlawrev-21527	679	16	scope	scope	NOUN
inlawrev-21527	679	17	of	of	ADP
inlawrev-21527	679	18	users	user	NOUN
inlawrev-21527	679	19	of	of	ADP
inlawrev-21527	679	20	public	public	ADJ
inlawrev-21527	679	21	financial	financial	ADJ
inlawrev-21527	679	22	statements	statement	NOUN
inlawrev-21527	679	23	and	and	CCONJ
inlawrev-21527	679	24	since	since	SCONJ
inlawrev-21527	679	25	private	private	ADJ
inlawrev-21527	679	26	companies	company	NOUN
inlawrev-21527	679	27	are	be	AUX
inlawrev-21527	679	28	subject	subject	ADJ
inlawrev-21527	679	29	to	to	ADP
inlawrev-21527	679	30	fewer	few	ADJ
inlawrev-21527	679	31	regulations	regulation	NOUN
inlawrev-21527	679	32	,	,	PUNCT
inlawrev-21527	679	33	the	the	DET
inlawrev-21527	679	34	aba	aba	PROPN
inlawrev-21527	679	35	,	,	PUNCT
inlawrev-21527	679	36	fasb	fasb	NOUN
inlawrev-21527	679	37	,	,	PUNCT
inlawrev-21527	679	38	and	and	CCONJ
inlawrev-21527	679	39	pcc	pcc	NOUN
inlawrev-21527	679	40	might	might	AUX
inlawrev-21527	679	41	advise	advise	VERB
inlawrev-21527	679	42	cpas	cpa	NOUN
inlawrev-21527	679	43	to	to	PART
inlawrev-21527	679	44	request	request	VERB
inlawrev-21527	679	45	and193	and193	ADJ
inlawrev-21527	679	46	attorneys	attorney	NOUN
inlawrev-21527	679	47	to	to	PART
inlawrev-21527	679	48	provide	provide	VERB
inlawrev-21527	679	49	fewer	few	ADJ
inlawrev-21527	679	50	details	detail	NOUN
inlawrev-21527	679	51	in	in	ADP
inlawrev-21527	679	52	audit	audit	NOUN
inlawrev-21527	679	53	inquiry	inquiry	NOUN
inlawrev-21527	679	54	letters	letter	NOUN
inlawrev-21527	679	55	.	.	PUNCT
inlawrev-21527	680	1	2	2	X
inlawrev-21527	680	2	.	.	X
inlawrev-21527	680	3	requirements	requirement	NOUN
inlawrev-21527	680	4	to	to	PART
inlawrev-21527	680	5	be	be	AUX
inlawrev-21527	680	6	a	a	DET
inlawrev-21527	680	7	ddressed	ddresse	VERB
inlawrev-21527	680	8	in	in	ADP
inlawrev-21527	680	9	both	both	DET
inlawrev-21527	680	10	guides	guide	NOUN
inlawrev-21527	680	11	.	.	PUNCT
inlawrev-21527	680	12	—	—	PUNCT
inlawrev-21527	681	1	w	w	NOUN
inlawrev-21527	681	2	hile	hile	NOUN
inlawrev-21527	681	3	there	there	PRON
inlawrev-21527	681	4	is	be	VERB
inlawrev-21527	681	5	a	a	DET
inlawrev-21527	681	6	variety	variety	NOUN
inlawrev-21527	681	7	of	of	ADP
inlawrev-21527	681	8	issues	issue	NOUN
inlawrev-21527	681	9	that	that	PRON
inlawrev-21527	681	10	should	should	AUX
inlawrev-21527	681	11	be	be	AUX
inlawrev-21527	681	12	separately	separately	ADV
inlawrev-21527	681	13	addressed	address	VERB
inlawrev-21527	681	14	in	in	ADP
inlawrev-21527	681	15	the	the	DET
inlawrev-21527	681	16	proposed	propose	VERB
inlawrev-21527	681	17	public	public	ADJ
inlawrev-21527	681	18	company	company	NOUN
inlawrev-21527	681	19	and	and	CCONJ
inlawrev-21527	681	20	private	private	ADJ
inlawrev-21527	681	21	company	company	NOUN
inlawrev-21527	681	22	guides	guide	NOUN
inlawrev-21527	681	23	,	,	PUNCT
inlawrev-21527	681	24	there	there	PRON
inlawrev-21527	681	25	are	be	VERB
inlawrev-21527	681	26	also	also	ADV
inlawrev-21527	681	27	changes	change	NOUN
inlawrev-21527	681	28	that	that	PRON
inlawrev-21527	681	29	should	should	AUX
inlawrev-21527	681	30	be	be	AUX
inlawrev-21527	681	31	consistent	consistent	ADJ
inlawrev-21527	681	32	in	in	ADP
inlawrev-21527	681	33	both	both	DET
inlawrev-21527	681	34	guides	guide	NOUN
inlawrev-21527	681	35	.	.	PUNCT
inlawrev-21527	682	1	each	each	PRON
inlawrev-21527	682	2	should	should	AUX
inlawrev-21527	682	3	bridge	bridge	VERB
inlawrev-21527	682	4	the	the	DET
inlawrev-21527	682	5	gap	gap	NOUN
inlawrev-21527	682	6	that	that	PRON
inlawrev-21527	682	7	currently	currently	ADV
inlawrev-21527	682	8	exists	exist	VERB
inlawrev-21527	682	9	regarding	regard	VERB
inlawrev-21527	682	10	determining	determine	VERB
inlawrev-21527	682	11	the	the	DET
inlawrev-21527	682	12	likelihood	likelihood	NOUN
inlawrev-21527	682	13	that	that	SCONJ
inlawrev-21527	682	14	a	a	DET
inlawrev-21527	682	15	particular	particular	ADJ
inlawrev-21527	682	16	litigation	litigation	NOUN
inlawrev-21527	682	17	matter	matter	NOUN
inlawrev-21527	682	18	might	might	AUX
inlawrev-21527	682	19	result	result	VERB
inlawrev-21527	682	20	in	in	ADP
inlawrev-21527	682	21	a	a	DET
inlawrev-21527	682	22	loss	loss	NOUN
inlawrev-21527	682	23	that	that	PRON
inlawrev-21527	682	24	should	should	AUX
inlawrev-21527	682	25	be	be	AUX
inlawrev-21527	682	26	accrued	accrue	VERB
inlawrev-21527	682	27	for	for	ADP
inlawrev-21527	682	28	or	or	CCONJ
inlawrev-21527	682	29	disclosed	disclose	VERB
inlawrev-21527	682	30	in	in	ADP
inlawrev-21527	682	31	the	the	DET
inlawrev-21527	682	32	notes	note	NOUN
inlawrev-21527	682	33	to	to	ADP
inlawrev-21527	682	34	the	the	DET
inlawrev-21527	682	35	financial	financial	ADJ
inlawrev-21527	682	36	statements	statement	NOUN
inlawrev-21527	682	37	.	.	PUNCT
inlawrev-21527	683	1	as	as	SCONJ
inlawrev-21527	683	2	described	describe	VERB
inlawrev-21527	683	3	in	in	ADP
inlawrev-21527	683	4	part	part	PROPN
inlawrev-21527	683	5	ii	ii	PROPN
inlawrev-21527	683	6	of	of	ADP
inlawrev-21527	683	7	this	this	DET
inlawrev-21527	683	8	note	note	NOUN
inlawrev-21527	683	9	,	,	PUNCT
inlawrev-21527	683	10	the	the	DET
inlawrev-21527	683	11	aba	aba	PROPN
inlawrev-21527	683	12	’s	’s	PART
inlawrev-21527	683	13	statem	statem	PROPN
inlawrev-21527	683	14	ent	ent	PROPN
inlawrev-21527	683	15	contains	contain	VERB
inlawrev-21527	683	16	a	a	DET
inlawrev-21527	683	17	higher	high	ADJ
inlawrev-21527	683	18	bar	bar	NOUN
inlawrev-21527	683	19	than	than	ADP
inlawrev-21527	683	20	the	the	DET
inlawrev-21527	683	21	fasb	fasb	NOUN
inlawrev-21527	683	22	when	when	SCONJ
inlawrev-21527	683	23	it	it	PRON
inlawrev-21527	683	24	comes	come	VERB
inlawrev-21527	683	25	to	to	ADP
inlawrev-21527	683	26	degree	degree	NOUN
inlawrev-21527	683	27	of	of	ADP
inlawrev-21527	683	28	certainty	certainty	NOUN
inlawrev-21527	683	29	required	require	VERB
inlawrev-21527	683	30	regarding	regard	VERB
inlawrev-21527	683	31	the	the	DET
inlawrev-21527	683	32	outcome	outcome	NOUN
inlawrev-21527	683	33	of	of	ADP
inlawrev-21527	683	34	a	a	DET
inlawrev-21527	683	35	case	case	NOUN
inlawrev-21527	683	36	before	before	ADP
inlawrev-21527	683	37	disclosing	disclose	VERB
inlawrev-21527	683	38	to	to	ADP
inlawrev-21527	683	39	the	the	DET
inlawrev-21527	683	40	auditors	auditor	NOUN
inlawrev-21527	683	41	that	that	SCONJ
inlawrev-21527	683	42	an	an	DET
inlawrev-21527	683	43	unfavorable	unfavorable	ADJ
inlawrev-21527	683	44	outcome	outcome	NOUN
inlawrev-21527	683	45	might	might	AUX
inlawrev-21527	683	46	occur.194	occur.194	VERB
inlawrev-21527	683	47	the	the	DET
inlawrev-21527	683	48	proposed	propose	VERB
inlawrev-21527	683	49	practice	practice	NOUN
inlawrev-21527	683	50	guides	guide	NOUN
inlawrev-21527	683	51	should	should	AUX
inlawrev-21527	683	52	include	include	VERB
inlawrev-21527	683	53	consistent	consistent	ADJ
inlawrev-21527	683	54	and	and	CCONJ
inlawrev-21527	683	55	quantifiable	quantifiable	ADJ
inlawrev-21527	683	56	definitions	definition	NOUN
inlawrev-21527	683	57	for	for	ADP
inlawrev-21527	683	58	the	the	DET
inlawrev-21527	683	59	key	key	ADJ
inlawrev-21527	683	60	descriptors	descriptor	NOUN
inlawrev-21527	683	61	of	of	ADP
inlawrev-21527	683	62	likelihood	likelihood	NOUN
inlawrev-21527	683	63	,	,	PUNCT
inlawrev-21527	683	64	including	include	VERB
inlawrev-21527	683	65	the	the	DET
inlawrev-21527	683	66	words	word	NOUN
inlawrev-21527	683	67	“	"	PUNCT
inlawrev-21527	683	68	probable	probable	ADJ
inlawrev-21527	683	69	,	,	PUNCT
inlawrev-21527	683	70	”	"	PUNCT
inlawrev-21527	683	71	“	"	PUNCT
inlawrev-21527	683	72	reasonably	reasonably	ADV
inlawrev-21527	683	73	possible	possible	ADJ
inlawrev-21527	683	74	,	,	PUNCT
inlawrev-21527	683	75	”	"	PUNCT
inlawrev-21527	683	76	and	and	CCONJ
inlawrev-21527	683	77	“	"	PUNCT
inlawrev-21527	683	78	remote	remote	ADJ
inlawrev-21527	683	79	.	.	PUNCT
inlawrev-21527	683	80	”	"	PUNCT
inlawrev-21527	684	1	for	for	ADP
inlawrev-21527	684	2	instance	instance	NOUN
inlawrev-21527	684	3	,	,	PUNCT
inlawrev-21527	684	4	the	the	DET
inlawrev-21527	684	5	guides	guide	NOUN
inlawrev-21527	684	6	could	could	AUX
inlawrev-21527	684	7	set	set	VERB
inlawrev-21527	684	8	out195	out195	PROPN
inlawrev-21527	684	9	percentage	percentage	NOUN
inlawrev-21527	684	10	-	-	PUNCT
inlawrev-21527	684	11	based	base	VERB
inlawrev-21527	684	12	definitions	definition	NOUN
inlawrev-21527	684	13	.	.	PUNCT
inlawrev-21527	685	1	as	as	SCONJ
inlawrev-21527	685	2	one	one	NUM
inlawrev-21527	685	3	commentator	commentator	NOUN
inlawrev-21527	685	4	posited	posit	VERB
inlawrev-21527	685	5	,	,	PUNCT
inlawrev-21527	685	6	“	"	PUNCT
inlawrev-21527	685	7	specify	specify	VERB
inlawrev-21527	685	8	that	that	SCONJ
inlawrev-21527	685	9	a	a	DET
inlawrev-21527	685	10	probable	probable	ADJ
inlawrev-21527	685	11	outcome	outcome	NOUN
inlawrev-21527	685	12	corresponds	correspond	VERB
inlawrev-21527	685	13	with	with	ADP
inlawrev-21527	685	14	an	an	DET
inlawrev-21527	685	15	80	80	NUM
inlawrev-21527	685	16	-	-	SYM
inlawrev-21527	685	17	99	99	NUM
inlawrev-21527	685	18	%	%	NOUN
inlawrev-21527	685	19	chance	chance	NOUN
inlawrev-21527	685	20	of	of	ADP
inlawrev-21527	685	21	occurrence	occurrence	NOUN
inlawrev-21527	685	22	,	,	PUNCT
inlawrev-21527	685	23	a	a	DET
inlawrev-21527	685	24	reasonably	reasonably	ADV
inlawrev-21527	685	25	possible	possible	ADJ
inlawrev-21527	685	26	outcome	outcome	NOUN
inlawrev-21527	685	27	would	would	AUX
inlawrev-21527	685	28	have	have	VERB
inlawrev-21527	685	29	anywhere	anywhere	ADV
inlawrev-21527	685	30	from	from	ADP
inlawrev-21527	685	31	21	21	NUM
inlawrev-21527	685	32	-	-	SYM
inlawrev-21527	685	33	79	79	NUM
inlawrev-21527	685	34	%	%	NOUN
inlawrev-21527	685	35	odds	odd	NOUN
inlawrev-21527	685	36	,	,	PUNCT
inlawrev-21527	685	37	and	and	CCONJ
inlawrev-21527	685	38	a	a	DET
inlawrev-21527	685	39	remote	remote	ADJ
inlawrev-21527	685	40	outcome	outcome	NOUN
inlawrev-21527	685	41	would	would	AUX
inlawrev-21527	685	42	have	have	VERB
inlawrev-21527	685	43	a	a	DET
inlawrev-21527	685	44	0	0	NUM
inlawrev-21527	685	45	-	-	SYM
inlawrev-21527	685	46	20	20	NUM
inlawrev-21527	685	47	%	%	NOUN
inlawrev-21527	685	48	probability	probability	NOUN
inlawrev-21527	685	49	.	.	PUNCT
inlawrev-21527	685	50	”	"	PUNCT
inlawrev-21527	686	1	coming	come	VERB
inlawrev-21527	686	2	up	up	ADP
inlawrev-21527	686	3	with	with	ADP
inlawrev-21527	686	4	uniform196	uniform196	PROPN
inlawrev-21527	686	5	terminology	terminology	NOUN
inlawrev-21527	686	6	for	for	ADP
inlawrev-21527	686	7	audit	audit	NOUN
inlawrev-21527	686	8	inquiry	inquiry	NOUN
inlawrev-21527	686	9	letters	letter	NOUN
inlawrev-21527	686	10	and	and	CCONJ
inlawrev-21527	686	11	responses	response	NOUN
inlawrev-21527	686	12	would	would	AUX
inlawrev-21527	686	13	provide	provide	VERB
inlawrev-21527	686	14	a	a	DET
inlawrev-21527	686	15	consistent	consistent	ADJ
inlawrev-21527	686	16	foundation	foundation	NOUN
inlawrev-21527	686	17	upon	upon	SCONJ
inlawrev-21527	686	18	which	which	PRON
inlawrev-21527	686	19	accountants	accountant	NOUN
inlawrev-21527	686	20	,	,	PUNCT
inlawrev-21527	686	21	attorneys	attorney	NOUN
inlawrev-21527	686	22	,	,	PUNCT
inlawrev-21527	686	23	and	and	CCONJ
inlawrev-21527	686	24	financial	financial	ADJ
inlawrev-21527	686	25	statement	statement	NOUN
inlawrev-21527	686	26	users	user	NOUN
inlawrev-21527	686	27	could	could	AUX
inlawrev-21527	686	28	“	"	PUNCT
inlawrev-21527	686	29	base	base	VERB
inlawrev-21527	686	30	their	their	PRON
inlawrev-21527	686	31	assessments	assessment	NOUN
inlawrev-21527	686	32	of	of	ADP
inlawrev-21527	686	33	a	a	DET
inlawrev-21527	686	34	company	company	NOUN
inlawrev-21527	686	35	’s	’s	PART
inlawrev-21527	686	36	performance	performance	NOUN
inlawrev-21527	686	37	and	and	CCONJ
inlawrev-21527	686	38	investment	investment	NOUN
inlawrev-21527	686	39	value	value	NOUN
inlawrev-21527	686	40	.	.	PUNCT
inlawrev-21527	686	41	”	"	PUNCT
inlawrev-21527	687	1	197	197	NUM
inlawrev-21527	687	2	a	a	DET
inlawrev-21527	687	3	dditionally	dditionally	ADV
inlawrev-21527	687	4	,	,	PUNCT
inlawrev-21527	687	5	quantifying	quantify	VERB
inlawrev-21527	687	6	the	the	DET
inlawrev-21527	687	7	likelihood	likelihood	NOUN
inlawrev-21527	687	8	that	that	SCONJ
inlawrev-21527	687	9	a	a	DET
inlawrev-21527	687	10	particular	particular	ADJ
inlawrev-21527	687	11	contingent	contingent	NOUN
inlawrev-21527	687	12	liability	liability	NOUN
inlawrev-21527	687	13	will	will	AUX
inlawrev-21527	687	14	occur	occur	VERB
inlawrev-21527	687	15	in	in	ADP
inlawrev-21527	687	16	terms	term	NOUN
inlawrev-21527	687	17	of	of	ADP
inlawrev-21527	687	18	a	a	DET
inlawrev-21527	687	19	percentage	percentage	NOUN
inlawrev-21527	687	20	range	range	NOUN
inlawrev-21527	687	21	would	would	AUX
inlawrev-21527	687	22	also	also	ADV
inlawrev-21527	687	23	allow	allow	VERB
inlawrev-21527	687	24	lawyers	lawyer	NOUN
inlawrev-21527	687	25	and	and	CCONJ
inlawrev-21527	687	26	auditors	auditor	NOUN
inlawrev-21527	687	27	to	to	PART
inlawrev-21527	687	28	better	well	ADV
inlawrev-21527	687	29	determine	determine	VERB
inlawrev-21527	687	30	the	the	DET
inlawrev-21527	687	31	accuracy	accuracy	NOUN
inlawrev-21527	687	32	of	of	ADP
inlawrev-21527	687	33	their	their	PRON
inlawrev-21527	687	34	estimations	estimation	NOUN
inlawrev-21527	687	35	compared	compare	VERB
inlawrev-21527	687	36	to	to	ADP
inlawrev-21527	687	37	the	the	DET
inlawrev-21527	687	38	actual	actual	ADJ
inlawrev-21527	687	39	losses	loss	NOUN
inlawrev-21527	687	40	that	that	PRON
inlawrev-21527	687	41	end	end	VERB
inlawrev-21527	687	42	up	up	ADP
inlawrev-21527	687	43	occurring	occur	VERB
inlawrev-21527	687	44	.	.	PUNCT
inlawrev-21527	688	1	for	for	ADP
inlawrev-21527	688	2	example	example	NOUN
inlawrev-21527	688	3	,	,	PUNCT
inlawrev-21527	688	4	suppose	suppose	VERB
inlawrev-21527	688	5	an	an	DET
inlawrev-21527	688	6	auditor	auditor	NOUN
inlawrev-21527	688	7	asks	ask	VERB
inlawrev-21527	688	8	a	a	DET
inlawrev-21527	688	9	lawyer	lawyer	NOUN
inlawrev-21527	688	10	to	to	PART
inlawrev-21527	688	11	provide	provide	VERB
inlawrev-21527	688	12	an	an	DET
inlawrev-21527	688	13	evaluation	evaluation	NOUN
inlawrev-21527	688	14	of	of	ADP
inlawrev-21527	688	15	the	the	DET
inlawrev-21527	688	16	likelihood	likelihood	NOUN
inlawrev-21527	688	17	of	of	ADP
inlawrev-21527	688	18	an	an	DET
inlawrev-21527	688	19	unfavorable	unfavorable	ADJ
inlawrev-21527	688	20	outcome	outcome	NOUN
inlawrev-21527	688	21	in	in	ADP
inlawrev-21527	688	22	several	several	ADJ
inlawrev-21527	688	23	pending	pende	VERB
inlawrev-21527	688	24	lawsuits	lawsuit	NOUN
inlawrev-21527	688	25	against	against	ADP
inlawrev-21527	688	26	an	an	DET
inlawrev-21527	688	27	attorney	attorney	NOUN
inlawrev-21527	688	28	’s	’s	PART
inlawrev-21527	688	29	client	client	NOUN
inlawrev-21527	688	30	.	.	PUNCT
inlawrev-21527	689	1	there	there	PRON
inlawrev-21527	689	2	are	be	VERB
inlawrev-21527	689	3	ten	ten	NUM
inlawrev-21527	689	4	cases	case	NOUN
inlawrev-21527	689	5	currently	currently	ADV
inlawrev-21527	689	6	being	be	AUX
inlawrev-21527	689	7	litigated	litigate	VERB
inlawrev-21527	689	8	192	192	NUM
inlawrev-21527	689	9	.	.	PUNCT
inlawrev-21527	690	1	i	i	PRON
inlawrev-21527	690	2	d.	d.	PROPN
inlawrev-21527	690	3	at	at	ADP
inlawrev-21527	690	4	10	10	NUM
inlawrev-21527	690	5	.	.	PUNCT
inlawrev-21527	690	6	193	193	NUM
inlawrev-21527	690	7	.	.	PUNCT
inlawrev-21527	691	1	for	for	ADP
inlawrev-21527	691	2	example	example	NOUN
inlawrev-21527	691	3	,	,	PUNCT
inlawrev-21527	691	4	sec	sec	PROPN
inlawrev-21527	691	5	rule	rule	NOUN
inlawrev-21527	691	6	13b2	13b2	NUM
inlawrev-21527	691	7	-	-	SYM
inlawrev-21527	691	8	2	2	NUM
inlawrev-21527	691	9	is	be	AUX
inlawrev-21527	691	10	only	only	ADV
inlawrev-21527	691	11	applicable	applicable	ADJ
inlawrev-21527	691	12	to	to	ADP
inlawrev-21527	691	13	audits	audits	NOUN
inlawrev-21527	691	14	of	of	ADP
inlawrev-21527	691	15	issuers	issuer	NOUN
inlawrev-21527	691	16	of	of	ADP
inlawrev-21527	691	17	financial	financial	ADJ
inlawrev-21527	691	18	statements	statement	NOUN
inlawrev-21527	691	19	“	"	PUNCT
inlawrev-21527	691	20	that	that	PRON
inlawrev-21527	691	21	are	be	AUX
inlawrev-21527	691	22	required	require	VERB
inlawrev-21527	691	23	to	to	PART
inlawrev-21527	691	24	be	be	AUX
inlawrev-21527	691	25	filed	file	VERB
inlawrev-21527	691	26	with	with	ADP
inlawrev-21527	691	27	the	the	DET
inlawrev-21527	691	28	[	[	X
inlawrev-21527	691	29	sec	sec	PROPN
inlawrev-21527	691	30	]	]	X
inlawrev-21527	691	31	.	.	PUNCT
inlawrev-21527	691	32	”	"	PUNCT
inlawrev-21527	692	1	securities	security	NOUN
inlawrev-21527	692	2	exchange	exchange	PROPN
inlawrev-21527	692	3	act	act	NOUN
inlawrev-21527	692	4	of	of	ADP
inlawrev-21527	692	5	1934	1934	NUM
inlawrev-21527	692	6	,	,	PUNCT
inlawrev-21527	692	7	17	17	NUM
inlawrev-21527	692	8	c.f.r	c.f.r	NOUN
inlawrev-21527	692	9	.	.	PUNCT
inlawrev-21527	693	1	§	§	PROPN
inlawrev-21527	693	2	240.13b2	240.13b2	NUM
inlawrev-21527	693	3	-	-	SYM
inlawrev-21527	693	4	2	2	NUM
inlawrev-21527	693	5	(	(	PUNCT
inlawrev-21527	693	6	2016	2016	NUM
inlawrev-21527	693	7	)	)	PUNCT
inlawrev-21527	693	8	.	.	PUNCT
inlawrev-21527	694	1	194	194	NUM
inlawrev-21527	694	2	.	.	PUNCT
inlawrev-21527	695	1	attorney	attorney	NOUN
inlawrev-21527	695	2	responses	response	NOUN
inlawrev-21527	695	3	to	to	ADP
inlawrev-21527	695	4	audit	audit	NOUN
inlawrev-21527	695	5	letters	letter	NOUN
inlawrev-21527	695	6	,	,	PUNCT
inlawrev-21527	695	7	supra	supra	PROPN
inlawrev-21527	695	8	note	note	PROPN
inlawrev-21527	695	9	106	106	NUM
inlawrev-21527	695	10	,	,	PUNCT
inlawrev-21527	695	11	at	at	ADP
inlawrev-21527	695	12	875	875	NUM
inlawrev-21527	695	13	.	.	PUNCT
inlawrev-21527	695	14	195	195	NUM
inlawrev-21527	695	15	.	.	PUNCT
inlawrev-21527	696	1	samantha	samantha	PROPN
inlawrev-21527	696	2	nicole	nicole	PROPN
inlawrev-21527	696	3	kunz	kunz	PROPN
inlawrev-21527	696	4	,	,	PUNCT
inlawrev-21527	696	5	from	from	ADP
inlawrev-21527	696	6	legally	legally	ADV
inlawrev-21527	696	7	confidential	confidential	ADJ
inlawrev-21527	696	8	to	to	AUX
inlawrev-21527	696	9	financially	financially	ADV
inlawrev-21527	696	10	confident	confident	ADJ
inlawrev-21527	696	11	:	:	PUNCT
inlawrev-21527	696	12	resolving	resolve	VERB
inlawrev-21527	696	13	the	the	DET
inlawrev-21527	696	14	tension	tension	NOUN
inlawrev-21527	696	15	between	between	ADP
inlawrev-21527	696	16	lawyers	lawyer	NOUN
inlawrev-21527	696	17	and	and	CCONJ
inlawrev-21527	696	18	auditors	auditor	NOUN
inlawrev-21527	696	19	over	over	ADP
inlawrev-21527	696	20	contingent	contingent	ADJ
inlawrev-21527	696	21	liability	liability	NOUN
inlawrev-21527	696	22	disclosure	disclosure	NOUN
inlawrev-21527	696	23	59	59	NUM
inlawrev-21527	696	24	(	(	PUNCT
inlawrev-21527	696	25	apr	apr	PROPN
inlawrev-21527	696	26	.	.	PROPN
inlawrev-21527	696	27	27	27	NUM
inlawrev-21527	696	28	,	,	PUNCT
inlawrev-21527	696	29	2015	2015	NUM
inlawrev-21527	696	30	)	)	PUNCT
inlawrev-21527	696	31	(	(	PUNCT
inlawrev-21527	696	32	unpublished	unpublished	ADJ
inlawrev-21527	696	33	b.a	b.a	PROPN
inlawrev-21527	696	34	.	.	PROPN
inlawrev-21527	696	35	thesis	thesis	PROPN
inlawrev-21527	696	36	,	,	PUNCT
inlawrev-21527	696	37	claremont	claremont	PROPN
inlawrev-21527	696	38	mckenna	mckenna	PROPN
inlawrev-21527	696	39	college	college	PROPN
inlawrev-21527	696	40	)	)	PUNCT
inlawrev-21527	696	41	,	,	PUNCT
inlawrev-21527	696	42	http://scholarship.claremont	http://scholarship.claremont	PROPN
inlawrev-21527	696	43	.	.	PUNCT
inlawrev-21527	697	1	edu	edu	PROPN
inlawrev-21527	697	2	/	/	SYM
inlawrev-21527	697	3	cgi	cgi	PROPN
inlawrev-21527	697	4	/	/	SYM
inlawrev-21527	697	5	viewcontent.cgi?article=2130&context	viewcontent.cgi?article=2130&context	NOUN
inlawrev-21527	697	6	=	=	NOUN
inlawrev-21527	697	7	cmc_theses	cmc_these	NOUN
inlawrev-21527	698	1	[	[	X
inlawrev-21527	698	2	perma.cc/n25t-dnwk	perma.cc/n25t-dnwk	X
inlawrev-21527	698	3	]	]	X
inlawrev-21527	698	4	(	(	PUNCT
inlawrev-21527	698	5	describing	describe	VERB
inlawrev-21527	698	6	a	a	DET
inlawrev-21527	698	7	proposal	proposal	NOUN
inlawrev-21527	698	8	that	that	SCONJ
inlawrev-21527	698	9	the	the	DET
inlawrev-21527	698	10	fasb	fasb	NOUN
inlawrev-21527	698	11	establish	establish	VERB
inlawrev-21527	698	12	a	a	DET
inlawrev-21527	698	13	new	new	ADJ
inlawrev-21527	698	14	system	system	NOUN
inlawrev-21527	698	15	for	for	ADP
inlawrev-21527	698	16	the	the	DET
inlawrev-21527	698	17	measurement	measurement	NOUN
inlawrev-21527	698	18	of	of	ADP
inlawrev-21527	698	19	probability	probability	NOUN
inlawrev-21527	698	20	for	for	ADP
inlawrev-21527	698	21	determining	determine	VERB
inlawrev-21527	698	22	whether	whether	SCONJ
inlawrev-21527	698	23	a	a	DET
inlawrev-21527	698	24	contingent	contingent	ADJ
inlawrev-21527	698	25	liability	liability	NOUN
inlawrev-21527	698	26	requires	require	VERB
inlawrev-21527	698	27	disclosure	disclosure	NOUN
inlawrev-21527	698	28	)	)	PUNCT
inlawrev-21527	698	29	.	.	PUNCT
inlawrev-21527	699	1	196	196	NUM
inlawrev-21527	699	2	.	.	PUNCT
inlawrev-21527	700	1	i	i	PRON
inlawrev-21527	700	2	d.	d.	PROPN
inlawrev-21527	700	3	197	197	NUM
inlawrev-21527	700	4	.	.	PUNCT
inlawrev-21527	701	1	i	i	PRON
inlawrev-21527	701	2	d.	d.	PROPN
inlawrev-21527	701	3	at	at	ADP
inlawrev-21527	701	4	61	61	NUM
inlawrev-21527	701	5	.	.	PUNCT
inlawrev-21527	702	1	994	994	NUM
inlawrev-21527	702	2	indiana	indiana	PROPN
inlawrev-21527	702	3	law	law	PROPN
inlawrev-21527	702	4	review	review	NOUN
inlawrev-21527	702	5	[	[	X
inlawrev-21527	702	6	vol	vol	NOUN
inlawrev-21527	702	7	.	.	PUNCT
inlawrev-21527	702	8	50:969	50:969	NUM
inlawrev-21527	702	9	against	against	ADP
inlawrev-21527	702	10	the	the	DET
inlawrev-21527	702	11	client	client	NOUN
inlawrev-21527	702	12	with	with	ADP
inlawrev-21527	702	13	a	a	DET
inlawrev-21527	702	14	total	total	ADJ
inlawrev-21527	702	15	maximum	maximum	ADJ
inlawrev-21527	702	16	exposure	exposure	NOUN
inlawrev-21527	702	17	of	of	ADP
inlawrev-21527	702	18	$	$	SYM
inlawrev-21527	702	19	100	100	NUM
inlawrev-21527	702	20	million	million	NUM
inlawrev-21527	702	21	.	.	PUNCT
inlawrev-21527	703	1	if	if	SCONJ
inlawrev-21527	703	2	the	the	DET
inlawrev-21527	703	3	lawyer	lawyer	NOUN
inlawrev-21527	703	4	responds	respond	VERB
inlawrev-21527	703	5	to	to	ADP
inlawrev-21527	703	6	the	the	DET
inlawrev-21527	703	7	auditor	auditor	NOUN
inlawrev-21527	703	8	by	by	ADP
inlawrev-21527	703	9	saying	say	VERB
inlawrev-21527	703	10	all	all	DET
inlawrev-21527	703	11	ten	ten	NUM
inlawrev-21527	703	12	of	of	ADP
inlawrev-21527	703	13	the	the	DET
inlawrev-21527	703	14	cases	case	NOUN
inlawrev-21527	703	15	have	have	VERB
inlawrev-21527	703	16	only	only	ADV
inlawrev-21527	703	17	a	a	DET
inlawrev-21527	703	18	remote	remote	ADJ
inlawrev-21527	703	19	possibility	possibility	NOUN
inlawrev-21527	703	20	of	of	ADP
inlawrev-21527	703	21	an	an	DET
inlawrev-21527	703	22	unfavorable	unfavorable	ADJ
inlawrev-21527	703	23	outcome	outcome	NOUN
inlawrev-21527	703	24	,	,	PUNCT
inlawrev-21527	703	25	the	the	DET
inlawrev-21527	703	26	accrual	accrual	ADJ
inlawrev-21527	703	27	may	may	AUX
inlawrev-21527	703	28	properly	properly	ADV
inlawrev-21527	703	29	be	be	AUX
inlawrev-21527	703	30	placed	place	VERB
inlawrev-21527	703	31	in	in	ADP
inlawrev-21527	703	32	the	the	DET
inlawrev-21527	703	33	zero	zero	NUM
inlawrev-21527	703	34	to	to	ADP
inlawrev-21527	703	35	$	$	SYM
inlawrev-21527	703	36	20	20	NUM
inlawrev-21527	703	37	million	million	NUM
inlawrev-21527	703	38	range	range	NOUN
inlawrev-21527	703	39	under	under	ADP
inlawrev-21527	703	40	these	these	DET
inlawrev-21527	703	41	guidelines	guideline	NOUN
inlawrev-21527	703	42	.	.	PUNCT
inlawrev-21527	704	1	presently	presently	ADV
inlawrev-21527	704	2	,	,	PUNCT
inlawrev-21527	704	3	no	no	DET
inlawrev-21527	704	4	such	such	ADJ
inlawrev-21527	704	5	estimate	estimate	NOUN
inlawrev-21527	704	6	could	could	AUX
inlawrev-21527	704	7	be	be	AUX
inlawrev-21527	704	8	as	as	ADV
inlawrev-21527	704	9	precisely	precisely	ADV
inlawrev-21527	704	10	made	make	VERB
inlawrev-21527	704	11	.	.	PUNCT
inlawrev-21527	705	1	a	a	DET
inlawrev-21527	705	2	similar	similar	ADJ
inlawrev-21527	705	3	concept	concept	NOUN
inlawrev-21527	705	4	should	should	AUX
inlawrev-21527	705	5	be	be	AUX
inlawrev-21527	705	6	applied	apply	VERB
inlawrev-21527	705	7	in	in	ADP
inlawrev-21527	705	8	defining	define	VERB
inlawrev-21527	705	9	whether	whether	SCONJ
inlawrev-21527	705	10	the	the	DET
inlawrev-21527	705	11	amount	amount	NOUN
inlawrev-21527	705	12	of	of	ADP
inlawrev-21527	705	13	a	a	DET
inlawrev-21527	705	14	particular	particular	ADJ
inlawrev-21527	705	15	potential	potential	ADJ
inlawrev-21527	705	16	litigation	litigation	NOUN
inlawrev-21527	705	17	liability	liability	NOUN
inlawrev-21527	705	18	can	can	AUX
inlawrev-21527	705	19	be	be	AUX
inlawrev-21527	705	20	“	"	PUNCT
inlawrev-21527	705	21	reasonably	reasonably	ADV
inlawrev-21527	705	22	estimated	estimate	VERB
inlawrev-21527	705	23	.	.	PUNCT
inlawrev-21527	705	24	”	"	PUNCT
inlawrev-21527	706	1	as	as	SCONJ
inlawrev-21527	706	2	part	part	NOUN
inlawrev-21527	706	3	ii	ii	PROPN
inlawrev-21527	706	4	of	of	ADP
inlawrev-21527	706	5	this	this	DET
inlawrev-21527	706	6	note	note	NOUN
inlawrev-21527	706	7	explains	explain	VERB
inlawrev-21527	706	8	,	,	PUNCT
inlawrev-21527	706	9	lawyers	lawyer	NOUN
inlawrev-21527	706	10	too	too	ADV
inlawrev-21527	706	11	often	often	ADV
inlawrev-21527	706	12	stymie	stymie	VERB
inlawrev-21527	706	13	accountants	accountant	NOUN
inlawrev-21527	706	14	’	'	PUNCT
inlawrev-21527	706	15	attempts	attempt	VERB
inlawrev-21527	706	16	to	to	PART
inlawrev-21527	706	17	have	have	VERB
inlawrev-21527	706	18	lawyers	lawyer	NOUN
inlawrev-21527	706	19	estimate	estimate	VERB
inlawrev-21527	706	20	the	the	DET
inlawrev-21527	706	21	amount	amount	NOUN
inlawrev-21527	706	22	or	or	CCONJ
inlawrev-21527	706	23	range	range	NOUN
inlawrev-21527	706	24	of	of	ADP
inlawrev-21527	706	25	potential	potential	ADJ
inlawrev-21527	706	26	loss	loss	NOUN
inlawrev-21527	706	27	by	by	ADP
inlawrev-21527	706	28	asserting	assert	VERB
inlawrev-21527	706	29	it	it	PRON
inlawrev-21527	706	30	is	be	AUX
inlawrev-21527	706	31	i	i	PRON
inlawrev-21527	706	32	m	m	VERB
inlawrev-21527	706	33	possible	possible	ADJ
inlawrev-21527	706	34	to	to	PART
inlawrev-21527	706	35	reasonably	reasonably	ADV
inlawrev-21527	706	36	estimate	estimate	VERB
inlawrev-21527	706	37	the	the	DET
inlawrev-21527	706	38	contingent	contingent	NOUN
inlawrev-21527	706	39	liability	liability	NOUN
inlawrev-21527	706	40	amount	amount	NOUN
inlawrev-21527	706	41	.	.	PUNCT
inlawrev-21527	707	1	the	the	DET
inlawrev-21527	707	2	effect198	effect198	PROPN
inlawrev-21527	707	3	of	of	ADP
inlawrev-21527	707	4	this	this	DET
inlawrev-21527	707	5	practice	practice	NOUN
inlawrev-21527	707	6	is	be	AUX
inlawrev-21527	707	7	that	that	SCONJ
inlawrev-21527	707	8	accountants	accountant	NOUN
inlawrev-21527	707	9	have	have	VERB
inlawrev-21527	707	10	a	a	DET
inlawrev-21527	707	11	more	more	ADV
inlawrev-21527	707	12	difficult	difficult	ADJ
inlawrev-21527	707	13	time	time	NOUN
inlawrev-21527	707	14	accruing	accrue	VERB
inlawrev-21527	707	15	an	an	DET
inlawrev-21527	707	16	accurate	accurate	ADJ
inlawrev-21527	707	17	expense	expense	NOUN
inlawrev-21527	707	18	amount	amount	NOUN
inlawrev-21527	707	19	,	,	PUNCT
inlawrev-21527	707	20	resulting	result	VERB
inlawrev-21527	707	21	in	in	ADP
inlawrev-21527	707	22	income	income	NOUN
inlawrev-21527	707	23	statements	statement	NOUN
inlawrev-21527	707	24	which	which	PRON
inlawrev-21527	707	25	might	might	AUX
inlawrev-21527	707	26	overstate	overstate	VERB
inlawrev-21527	707	27	net	net	ADJ
inlawrev-21527	707	28	profit	profit	NOUN
inlawrev-21527	707	29	figures	figure	NOUN
inlawrev-21527	707	30	.	.	PUNCT
inlawrev-21527	708	1	the	the	DET
inlawrev-21527	708	2	aba	aba	PROPN
inlawrev-21527	708	3	/	/	SYM
inlawrev-21527	708	4	fasb	fasb	PROPN
inlawrev-21527	708	5	practice	practice	NOUN
inlawrev-21527	708	6	guides	guide	NOUN
inlawrev-21527	708	7	should	should	AUX
inlawrev-21527	708	8	recognize	recognize	VERB
inlawrev-21527	708	9	a	a	DET
inlawrev-21527	708	10	cpa	cpa	NOUN
inlawrev-21527	708	11	’s	’s	PART
inlawrev-21527	708	12	legitimate	legitimate	ADJ
inlawrev-21527	708	13	interest	interest	NOUN
inlawrev-21527	708	14	in	in	ADP
inlawrev-21527	708	15	producing	produce	VERB
inlawrev-21527	708	16	financial	financial	ADJ
inlawrev-21527	708	17	statements	statement	NOUN
inlawrev-21527	708	18	with	with	ADP
inlawrev-21527	708	19	complete	complete	ADJ
inlawrev-21527	708	20	and	and	CCONJ
inlawrev-21527	708	21	accurate	accurate	ADJ
inlawrev-21527	708	22	information	information	NOUN
inlawrev-21527	708	23	while199	while199	PROPN
inlawrev-21527	708	24	also	also	ADV
inlawrev-21527	708	25	respecting	respect	VERB
inlawrev-21527	708	26	attorneys	attorney	NOUN
inlawrev-21527	708	27	’	'	PUNCT
inlawrev-21527	708	28	understandable	understandable	ADJ
inlawrev-21527	708	29	hesitancy	hesitancy	NOUN
inlawrev-21527	708	30	to	to	PART
inlawrev-21527	708	31	furnish	furnish	VERB
inlawrev-21527	708	32	judgments	judgment	NOUN
inlawrev-21527	708	33	about	about	ADP
inlawrev-21527	708	34	the	the	DET
inlawrev-21527	708	35	outcome	outcome	NOUN
inlawrev-21527	708	36	of	of	ADP
inlawrev-21527	708	37	lawsuits	lawsuit	NOUN
inlawrev-21527	708	38	because	because	SCONJ
inlawrev-21527	708	39	of	of	ADP
inlawrev-21527	708	40	inherent	inherent	ADJ
inlawrev-21527	708	41	uncertainties	uncertainty	NOUN
inlawrev-21527	708	42	surrounding	surround	VERB
inlawrev-21527	708	43	such	such	ADJ
inlawrev-21527	708	44	estimates	estimate	NOUN
inlawrev-21527	708	45	and	and	CCONJ
inlawrev-21527	708	46	worries	worry	NOUN
inlawrev-21527	708	47	about	about	ADP
inlawrev-21527	708	48	destroying	destroy	VERB
inlawrev-21527	708	49	client	client	NOUN
inlawrev-21527	708	50	confidentiality	confidentiality	NOUN
inlawrev-21527	708	51	.	.	PUNCT
inlawrev-21527	709	1	the	the	DET
inlawrev-21527	709	2	a	a	DET
inlawrev-21527	709	3	b	b	NOUN
inlawrev-21527	709	4	a	a	DET
inlawrev-21527	709	5	and200	and200	PROPN
inlawrev-21527	709	6	fasb	fasb	NOUN
inlawrev-21527	709	7	should	should	AUX
inlawrev-21527	709	8	describe	describe	VERB
inlawrev-21527	709	9	in	in	ADP
inlawrev-21527	709	10	these	these	DET
inlawrev-21527	709	11	practice	practice	NOUN
inlawrev-21527	709	12	guides	guide	NOUN
inlawrev-21527	709	13	that	that	SCONJ
inlawrev-21527	709	14	it	it	PRON
inlawrev-21527	709	15	is	be	AUX
inlawrev-21527	709	16	appropriate	appropriate	ADJ
inlawrev-21527	709	17	for	for	SCONJ
inlawrev-21527	709	18	a	a	DET
inlawrev-21527	709	19	lawyer	lawyer	NOUN
inlawrev-21527	709	20	to	to	PART
inlawrev-21527	709	21	provide	provide	VERB
inlawrev-21527	709	22	an	an	DET
inlawrev-21527	709	23	estimate	estimate	NOUN
inlawrev-21527	709	24	of	of	ADP
inlawrev-21527	709	25	the	the	DET
inlawrev-21527	709	26	amount	amount	NOUN
inlawrev-21527	709	27	or	or	CCONJ
inlawrev-21527	709	28	range	range	NOUN
inlawrev-21527	709	29	of	of	ADP
inlawrev-21527	709	30	a	a	DET
inlawrev-21527	709	31	potential	potential	ADJ
inlawrev-21527	709	32	loss	loss	NOUN
inlawrev-21527	709	33	if	if	SCONJ
inlawrev-21527	709	34	the	the	DET
inlawrev-21527	709	35	attorney	attorney	NOUN
inlawrev-21527	709	36	believes	believe	VERB
inlawrev-21527	709	37	there	there	PRON
inlawrev-21527	709	38	is	be	VERB
inlawrev-21527	709	39	less	less	ADJ
inlawrev-21527	709	40	than	than	ADP
inlawrev-21527	709	41	a	a	DET
inlawrev-21527	709	42	x	x	NUM
inlawrev-21527	709	43	%	%	NOUN
inlawrev-21527	709	44	probability	probability	NOUN
inlawrev-21527	709	45	that	that	SCONJ
inlawrev-21527	709	46	the	the	DET
inlawrev-21527	709	47	estimate	estimate	NOUN
inlawrev-21527	709	48	is	be	AUX
inlawrev-21527	709	49	inaccurate	inaccurate	ADJ
inlawrev-21527	709	50	.	.	PUNCT
inlawrev-21527	710	1	the201	the201	VERB
inlawrev-21527	710	2	determination	determination	NOUN
inlawrev-21527	710	3	of	of	ADP
inlawrev-21527	710	4	what	what	DET
inlawrev-21527	710	5	number	number	NOUN
inlawrev-21527	710	6	the	the	DET
inlawrev-21527	710	7	“	"	PUNCT
inlawrev-21527	710	8	x	x	NOUN
inlawrev-21527	710	9	”	"	PUNCT
inlawrev-21527	710	10	should	should	AUX
inlawrev-21527	710	11	be	be	AUX
inlawrev-21527	710	12	in	in	ADP
inlawrev-21527	710	13	the	the	DET
inlawrev-21527	710	14	preceding	precede	VERB
inlawrev-21527	710	15	sentence	sentence	NOUN
inlawrev-21527	710	16	should	should	AUX
inlawrev-21527	710	17	be	be	AUX
inlawrev-21527	710	18	a	a	DET
inlawrev-21527	710	19	compromise	compromise	NOUN
inlawrev-21527	710	20	between	between	ADP
inlawrev-21527	710	21	the	the	DET
inlawrev-21527	710	22	aba	aba	PROPN
inlawrev-21527	710	23	and	and	CCONJ
inlawrev-21527	710	24	the	the	DET
inlawrev-21527	710	25	fasb	fasb	NOUN
inlawrev-21527	710	26	.	.	PUNCT
inlawrev-21527	711	1	quantifying	quantify	VERB
inlawrev-21527	711	2	the	the	DET
inlawrev-21527	711	3	percentage	percentage	NOUN
inlawrev-21527	711	4	to	to	ADP
inlawrev-21527	711	5	a	a	DET
inlawrev-21527	711	6	number	number	NOUN
inlawrev-21527	711	7	with	with	ADP
inlawrev-21527	711	8	which	which	PRON
inlawrev-21527	711	9	both	both	CCONJ
inlawrev-21527	711	10	professional	professional	ADJ
inlawrev-21527	711	11	organizations	organization	NOUN
inlawrev-21527	711	12	could	could	AUX
inlawrev-21527	711	13	live	live	VERB
inlawrev-21527	711	14	,	,	PUNCT
inlawrev-21527	711	15	would	would	AUX
inlawrev-21527	711	16	add	add	VERB
inlawrev-21527	711	17	much	much	ADV
inlawrev-21527	711	18	-	-	PUNCT
inlawrev-21527	711	19	needed	need	VERB
inlawrev-21527	711	20	consistency	consistency	NOUN
inlawrev-21527	711	21	and	and	CCONJ
inlawrev-21527	711	22	clarity	clarity	NOUN
inlawrev-21527	711	23	to	to	ADP
inlawrev-21527	711	24	a	a	DET
inlawrev-21527	711	25	standard	standard	NOUN
inlawrev-21527	711	26	that	that	PRON
inlawrev-21527	711	27	is	be	AUX
inlawrev-21527	711	28	currently	currently	ADV
inlawrev-21527	711	29	inconsistent	inconsistent	ADJ
inlawrev-21527	711	30	between	between	ADP
inlawrev-21527	711	31	accountants	accountant	NOUN
inlawrev-21527	711	32	and	and	CCONJ
inlawrev-21527	711	33	lawyers	lawyer	NOUN
inlawrev-21527	711	34	and	and	CCONJ
inlawrev-21527	711	35	which	which	PRON
inlawrev-21527	711	36	utilizes	utilize	VERB
inlawrev-21527	711	37	nebulous	nebulous	ADJ
inlawrev-21527	711	38	,	,	PUNCT
inlawrev-21527	711	39	ambiguous	ambiguous	ADJ
inlawrev-21527	711	40	terminology.202	terminology.202	PROPN
inlawrev-21527	711	41	c	c	PROPN
inlawrev-21527	711	42	onclusion	onclusion	PROPN
inlawrev-21527	711	43	b	b	PROPN
inlawrev-21527	711	44	ecause	ecause	PROPN
inlawrev-21527	711	45	the	the	DET
inlawrev-21527	711	46	auditor	auditor	NOUN
inlawrev-21527	711	47	’s	’s	PART
inlawrev-21527	711	48	duty	duty	NOUN
inlawrev-21527	711	49	is	be	AUX
inlawrev-21527	711	50	to	to	ADP
inlawrev-21527	711	51	the	the	DET
inlawrev-21527	711	52	public	public	NOUN
inlawrev-21527	711	53	and	and	CCONJ
inlawrev-21527	711	54	the	the	DET
inlawrev-21527	711	55	readers	reader	NOUN
inlawrev-21527	711	56	of	of	ADP
inlawrev-21527	711	57	the	the	DET
inlawrev-21527	711	58	client	client	NOUN
inlawrev-21527	711	59	’s	’s	PART
inlawrev-21527	711	60	198	198	NUM
inlawrev-21527	711	61	.	.	PUNCT
inlawrev-21527	712	1	attorney	attorney	NOUN
inlawrev-21527	712	2	responses	response	NOUN
inlawrev-21527	712	3	to	to	ADP
inlawrev-21527	712	4	audit	audit	NOUN
inlawrev-21527	712	5	letters	letter	NOUN
inlawrev-21527	712	6	,	,	PUNCT
inlawrev-21527	712	7	supra	supra	PROPN
inlawrev-21527	712	8	note	note	PROPN
inlawrev-21527	712	9	106	106	NUM
inlawrev-21527	712	10	,	,	PUNCT
inlawrev-21527	712	11	at	at	ADP
inlawrev-21527	712	12	875	875	NUM
inlawrev-21527	712	13	.	.	PROPN
inlawrev-21527	712	14	199	199	NUM
inlawrev-21527	712	15	.	.	PUNCT
inlawrev-21527	713	1	koprowski	koprowski	VERB
inlawrev-21527	713	2	et	et	PROPN
inlawrev-21527	713	3	al	al	PROPN
inlawrev-21527	713	4	.	.	PROPN
inlawrev-21527	713	5	,	,	PUNCT
inlawrev-21527	713	6	supra	supra	PROPN
inlawrev-21527	713	7	note	note	PROPN
inlawrev-21527	713	8	29	29	NUM
inlawrev-21527	713	9	,	,	PUNCT
inlawrev-21527	713	10	at	at	ADP
inlawrev-21527	713	11	443	443	NUM
inlawrev-21527	713	12	(	(	PUNCT
inlawrev-21527	713	13	describing	describe	VERB
inlawrev-21527	713	14	investor	investor	NOUN
inlawrev-21527	713	15	and	and	CCONJ
inlawrev-21527	713	16	regulator	regulator	NOUN
inlawrev-21527	713	17	frustrations	frustration	NOUN
inlawrev-21527	713	18	with	with	ADP
inlawrev-21527	713	19	inadequate	inadequate	ADJ
inlawrev-21527	713	20	disclosure	disclosure	NOUN
inlawrev-21527	713	21	and	and	CCONJ
inlawrev-21527	713	22	liability	liability	NOUN
inlawrev-21527	713	23	accrual	accrual	ADJ
inlawrev-21527	713	24	for	for	ADP
inlawrev-21527	713	25	pending	pende	VERB
inlawrev-21527	713	26	litigation	litigation	NOUN
inlawrev-21527	713	27	)	)	PUNCT
inlawrev-21527	713	28	.	.	PUNCT
inlawrev-21527	714	1	200	200	NUM
inlawrev-21527	714	2	.	.	PUNCT
inlawrev-21527	715	1	i	i	PRON
inlawrev-21527	715	2	d.	d.	PROPN
inlawrev-21527	715	3	at	at	ADP
inlawrev-21527	715	4	448	448	NUM
inlawrev-21527	715	5	(	(	PUNCT
inlawrev-21527	715	6	describing	describe	VERB
inlawrev-21527	715	7	the	the	DET
inlawrev-21527	715	8	attorney	attorney	NOUN
inlawrev-21527	715	9	-	-	PUNCT
inlawrev-21527	715	10	client	client	NOUN
inlawrev-21527	715	11	privilege	privilege	NOUN
inlawrev-21527	715	12	can	can	AUX
inlawrev-21527	715	13	be	be	AUX
inlawrev-21527	715	14	waived	waive	VERB
inlawrev-21527	715	15	if	if	SCONJ
inlawrev-21527	715	16	privileged	privileged	ADJ
inlawrev-21527	715	17	information	information	NOUN
inlawrev-21527	715	18	is	be	AUX
inlawrev-21527	715	19	provided	provide	VERB
inlawrev-21527	715	20	to	to	ADP
inlawrev-21527	715	21	a	a	DET
inlawrev-21527	715	22	third	third	ADJ
inlawrev-21527	715	23	party	party	NOUN
inlawrev-21527	715	24	)	)	PUNCT
inlawrev-21527	715	25	.	.	PUNCT
inlawrev-21527	716	1	201	201	NUM
inlawrev-21527	716	2	.	.	PUNCT
inlawrev-21527	717	1	this	this	PRON
inlawrev-21527	717	2	suggested	suggest	VERB
inlawrev-21527	717	3	wording	wording	NOUN
inlawrev-21527	717	4	is	be	AUX
inlawrev-21527	717	5	derived	derive	VERB
inlawrev-21527	717	6	from	from	ADP
inlawrev-21527	717	7	the	the	DET
inlawrev-21527	717	8	current	current	ADJ
inlawrev-21527	717	9	aba	aba	PROPN
inlawrev-21527	717	10	statement	statement	NOUN
inlawrev-21527	717	11	,	,	PUNCT
inlawrev-21527	717	12	which	which	PRON
inlawrev-21527	717	13	says	say	VERB
inlawrev-21527	717	14	:	:	PUNCT
inlawrev-21527	717	15	“	"	PUNCT
inlawrev-21527	717	16	[	[	X
inlawrev-21527	717	17	i]t	i]t	NOUN
inlawrev-21527	717	18	is	be	AUX
inlawrev-21527	717	19	appropriate	appropriate	ADJ
inlawrev-21527	717	20	for	for	SCONJ
inlawrev-21527	717	21	the	the	DET
inlawrev-21527	717	22	lawyer	lawyer	NOUN
inlawrev-21527	717	23	to	to	PART
inlawrev-21527	717	24	provide	provide	VERB
inlawrev-21527	717	25	an	an	DET
inlawrev-21527	717	26	estimate	estimate	NOUN
inlawrev-21527	717	27	of	of	ADP
inlawrev-21527	717	28	the	the	DET
inlawrev-21527	717	29	amount	amount	NOUN
inlawrev-21527	717	30	or	or	CCONJ
inlawrev-21527	717	31	range	range	NOUN
inlawrev-21527	717	32	of	of	ADP
inlawrev-21527	717	33	potential	potential	ADJ
inlawrev-21527	717	34	loss	loss	NOUN
inlawrev-21527	717	35	(	(	PUNCT
inlawrev-21527	717	36	if	if	SCONJ
inlawrev-21527	717	37	the	the	DET
inlawrev-21527	717	38	outcome	outcome	NOUN
inlawrev-21527	717	39	should	should	AUX
inlawrev-21527	717	40	be	be	AUX
inlawrev-21527	717	41	unfavorable	unfavorable	ADJ
inlawrev-21527	717	42	)	)	PUNCT
inlawrev-21527	717	43	only	only	ADV
inlawrev-21527	717	44	if	if	SCONJ
inlawrev-21527	717	45	he	he	PRON
inlawrev-21527	717	46	believes	believe	VERB
inlawrev-21527	717	47	that	that	SCONJ
inlawrev-21527	717	48	the	the	DET
inlawrev-21527	717	49	probability	probability	NOUN
inlawrev-21527	717	50	of	of	ADP
inlawrev-21527	717	51	inaccuracy	inaccuracy	NOUN
inlawrev-21527	717	52	of	of	ADP
inlawrev-21527	717	53	the	the	DET
inlawrev-21527	717	54	estimate	estimate	NOUN
inlawrev-21527	717	55	of	of	ADP
inlawrev-21527	717	56	the	the	DET
inlawrev-21527	717	57	amount	amount	NOUN
inlawrev-21527	717	58	or	or	CCONJ
inlawrev-21527	717	59	range	range	NOUN
inlawrev-21527	717	60	of	of	ADP
inlawrev-21527	717	61	potential	potential	ADJ
inlawrev-21527	717	62	loss	loss	NOUN
inlawrev-21527	717	63	is	be	AUX
inlawrev-21527	717	64	slight	slight	ADJ
inlawrev-21527	717	65	.	.	PUNCT
inlawrev-21527	717	66	”	"	PUNCT
inlawrev-21527	718	1	aba	aba	PROPN
inlawrev-21527	718	2	statement	statement	NOUN
inlawrev-21527	718	3	of	of	ADP
inlawrev-21527	718	4	policy	policy	NOUN
inlawrev-21527	718	5	,	,	PUNCT
inlawrev-21527	718	6	supra	supra	PROPN
inlawrev-21527	718	7	note	note	PROPN
inlawrev-21527	718	8	37	37	NUM
inlawrev-21527	718	9	,	,	PUNCT
inlawrev-21527	718	10	at	at	ADP
inlawrev-21527	718	11	para	para	NOUN
inlawrev-21527	718	12	.	.	PUNCT
inlawrev-21527	719	1	5	5	NUM
inlawrev-21527	719	2	.	.	X
inlawrev-21527	720	1	202	202	NUM
inlawrev-21527	720	2	.	.	PUNCT
inlawrev-21527	721	1	for	for	ADP
inlawrev-21527	721	2	example	example	NOUN
inlawrev-21527	721	3	,	,	PUNCT
inlawrev-21527	721	4	currently	currently	ADV
inlawrev-21527	721	5	the	the	DET
inlawrev-21527	721	6	aba	aba	PROPN
inlawrev-21527	721	7	statement	statement	NOUN
inlawrev-21527	721	8	suggests	suggest	VERB
inlawrev-21527	721	9	that	that	SCONJ
inlawrev-21527	721	10	attorneys	attorney	NOUN
inlawrev-21527	721	11	should	should	AUX
inlawrev-21527	721	12	not	not	PART
inlawrev-21527	721	13	quantify	quantify	VERB
inlawrev-21527	721	14	the	the	DET
inlawrev-21527	721	15	amount	amount	NOUN
inlawrev-21527	721	16	or	or	CCONJ
inlawrev-21527	721	17	range	range	NOUN
inlawrev-21527	721	18	of	of	ADP
inlawrev-21527	721	19	potential	potential	ADJ
inlawrev-21527	721	20	loss	loss	NOUN
inlawrev-21527	721	21	unless	unless	SCONJ
inlawrev-21527	721	22	the	the	DET
inlawrev-21527	721	23	“	"	PUNCT
inlawrev-21527	721	24	probability	probability	NOUN
inlawrev-21527	721	25	of	of	ADP
inlawrev-21527	721	26	inaccuracy	inaccuracy	NOUN
inlawrev-21527	721	27	of	of	ADP
inlawrev-21527	721	28	the	the	DET
inlawrev-21527	721	29	[	[	X
inlawrev-21527	721	30	loss	loss	NOUN
inlawrev-21527	721	31	]	]	PUNCT
inlawrev-21527	721	32	estimate	estimate	NOUN
inlawrev-21527	721	33	.	.	PUNCT
inlawrev-21527	721	34	.	.	PUNCT
inlawrev-21527	721	35	.	.	PUNCT
inlawrev-21527	722	1	is	be	AUX
inlawrev-21527	722	2	slight	slight	ADJ
inlawrev-21527	722	3	.	.	PUNCT
inlawrev-21527	722	4	”	"	PUNCT
inlawrev-21527	723	1	i	i	PRON
inlawrev-21527	723	2	d.	d.	PROPN
inlawrev-21527	723	3	however	however	ADV
inlawrev-21527	723	4	,	,	PUNCT
inlawrev-21527	723	5	the	the	DET
inlawrev-21527	723	6	aba	aba	PROPN
inlawrev-21527	723	7	statement	statement	NOUN
inlawrev-21527	723	8	does	do	AUX
inlawrev-21527	723	9	not	not	PART
inlawrev-21527	723	10	define	define	VERB
inlawrev-21527	723	11	precisely	precisely	ADV
inlawrev-21527	723	12	what	what	PRON
inlawrev-21527	723	13	“	"	PUNCT
inlawrev-21527	723	14	slight	slight	ADJ
inlawrev-21527	723	15	”	"	PUNCT
inlawrev-21527	723	16	means	mean	NOUN
inlawrev-21527	723	17	in	in	ADP
inlawrev-21527	723	18	this	this	DET
inlawrev-21527	723	19	context	context	NOUN
inlawrev-21527	723	20	.	.	PUNCT
inlawrev-21527	724	1	2017	2017	NUM
inlawrev-21527	724	2	]	]	PUNCT
inlawrev-21527	724	3	toeing	toe	VERB
inlawrev-21527	724	4	the	the	DET
inlawrev-21527	724	5	line	line	NOUN
inlawrev-21527	724	6	995	995	NUM
inlawrev-21527	724	7	financial	financial	ADJ
inlawrev-21527	724	8	statements	statement	NOUN
inlawrev-21527	724	9	while	while	SCONJ
inlawrev-21527	724	10	the	the	DET
inlawrev-21527	724	11	attorney	attorney	NOUN
inlawrev-21527	724	12	’s	’s	PART
inlawrev-21527	724	13	duty	duty	NOUN
inlawrev-21527	724	14	is	be	AUX
inlawrev-21527	724	15	to	to	ADP
inlawrev-21527	724	16	the	the	DET
inlawrev-21527	724	17	client	client	NOUN
inlawrev-21527	724	18	and	and	CCONJ
inlawrev-21527	724	19	the	the	DET
inlawrev-21527	724	20	client	client	NOUN
inlawrev-21527	724	21	’s	’s	PART
inlawrev-21527	724	22	management	management	NOUN
inlawrev-21527	724	23	,	,	PUNCT
inlawrev-21527	724	24	there	there	PRON
inlawrev-21527	724	25	is	be	VERB
inlawrev-21527	724	26	unavoidable	unavoidable	ADJ
inlawrev-21527	724	27	tension	tension	NOUN
inlawrev-21527	724	28	between	between	ADP
inlawrev-21527	724	29	these	these	DET
inlawrev-21527	724	30	duties	duty	NOUN
inlawrev-21527	724	31	and	and	CCONJ
inlawrev-21527	724	32	corresponding	corresponding	ADJ
inlawrev-21527	724	33	professional	professional	ADJ
inlawrev-21527	724	34	standards	standard	NOUN
inlawrev-21527	724	35	of	of	ADP
inlawrev-21527	724	36	care	care	NOUN
inlawrev-21527	724	37	.	.	PUNCT
inlawrev-21527	725	1	the	the	DET
inlawrev-21527	725	2	gap	gap	NOUN
inlawrev-21527	725	3	in	in	ADP
inlawrev-21527	725	4	accountants	accountant	NOUN
inlawrev-21527	725	5	’	'	PUNCT
inlawrev-21527	725	6	and203	and203	PROPN
inlawrev-21527	725	7	attorneys	attorney	NOUN
inlawrev-21527	725	8	’	'	PUNCT
inlawrev-21527	725	9	duties	duty	NOUN
inlawrev-21527	725	10	is	be	AUX
inlawrev-21527	725	11	apparent	apparent	ADJ
inlawrev-21527	725	12	in	in	ADP
inlawrev-21527	725	13	the	the	DET
inlawrev-21527	725	14	guidance	guidance	NOUN
inlawrev-21527	725	15	provided	provide	VERB
inlawrev-21527	725	16	to	to	ADP
inlawrev-21527	725	17	each	each	DET
inlawrev-21527	725	18	respective	respective	ADJ
inlawrev-21527	725	19	group	group	NOUN
inlawrev-21527	725	20	by	by	ADP
inlawrev-21527	725	21	its	its	PRON
inlawrev-21527	725	22	representative	representative	ADJ
inlawrev-21527	725	23	body	body	NOUN
inlawrev-21527	725	24	.	.	PUNCT
inlawrev-21527	726	1	attorneys	attorney	NOUN
inlawrev-21527	726	2	’	'	PUNCT
inlawrev-21527	726	3	a	a	DET
inlawrev-21527	726	4	b	b	NOUN
inlawrev-21527	726	5	a	a	DET
inlawrev-21527	726	6	statement	statement	NOUN
inlawrev-21527	726	7	focuses	focus	VERB
inlawrev-21527	726	8	on	on	ADP
inlawrev-21527	726	9	maintaining	maintain	VERB
inlawrev-21527	726	10	attorney	attorney	NOUN
inlawrev-21527	726	11	-	-	PUNCT
inlawrev-21527	726	12	client	client	NOUN
inlawrev-21527	726	13	confidentiality	confidentiality	NOUN
inlawrev-21527	726	14	and	and	CCONJ
inlawrev-21527	726	15	focuses	focus	VERB
inlawrev-21527	726	16	on	on	ADP
inlawrev-21527	726	17	disclosing	disclosing	NOUN
inlawrev-21527	726	18	as	as	ADP
inlawrev-21527	726	19	little	little	ADJ
inlawrev-21527	726	20	information	information	NOUN
inlawrev-21527	726	21	about	about	ADP
inlawrev-21527	726	22	pending	pende	VERB
inlawrev-21527	726	23	litigation	litigation	NOUN
inlawrev-21527	726	24	as	as	ADP
inlawrev-21527	726	25	possible	possible	ADJ
inlawrev-21527	726	26	.	.	PUNCT
inlawrev-21527	727	1	accountants	accountant	NOUN
inlawrev-21527	727	2	’	'	PUNCT
inlawrev-21527	727	3	fasb	fasb	PROPN
inlawrev-21527	727	4	accounting	account	VERB
inlawrev-21527	727	5	standards204	standards204	PROPN
inlawrev-21527	727	6	codification	codification	NOUN
inlawrev-21527	727	7	focuses	focus	VERB
inlawrev-21527	727	8	on	on	ADP
inlawrev-21527	727	9	obtaining	obtain	VERB
inlawrev-21527	727	10	the	the	DET
inlawrev-21527	727	11	greatest	great	ADJ
inlawrev-21527	727	12	amount	amount	NOUN
inlawrev-21527	727	13	of	of	ADP
inlawrev-21527	727	14	transparency	transparency	NOUN
inlawrev-21527	727	15	possible	possible	ADJ
inlawrev-21527	727	16	by	by	ADP
inlawrev-21527	727	17	demanding	demand	VERB
inlawrev-21527	727	18	attorneys	attorney	NOUN
inlawrev-21527	727	19	provide	provide	VERB
inlawrev-21527	727	20	specific	specific	ADJ
inlawrev-21527	727	21	and	and	CCONJ
inlawrev-21527	727	22	detailed	detailed	ADJ
inlawrev-21527	727	23	information	information	NOUN
inlawrev-21527	727	24	regarding	regard	VERB
inlawrev-21527	727	25	pending	pende	VERB
inlawrev-21527	727	26	litigation	litigation	NOUN
inlawrev-21527	727	27	and	and	CCONJ
inlawrev-21527	727	28	possible	possible	ADJ
inlawrev-21527	727	29	loss	loss	NOUN
inlawrev-21527	727	30	contingencies.205	contingencies.205	NOUN
inlawrev-21527	727	31	before	before	ADP
inlawrev-21527	727	32	the	the	DET
inlawrev-21527	727	33	large	large	ADJ
inlawrev-21527	727	34	and	and	CCONJ
inlawrev-21527	727	35	well	well	ADV
inlawrev-21527	727	36	-	-	PUNCT
inlawrev-21527	727	37	publicized	publicize	VERB
inlawrev-21527	727	38	accounting	accounting	NOUN
inlawrev-21527	727	39	scandals	scandal	NOUN
inlawrev-21527	727	40	of	of	ADP
inlawrev-21527	727	41	the	the	DET
inlawrev-21527	727	42	early	early	ADJ
inlawrev-21527	727	43	2000s	2000s	NUM
inlawrev-21527	727	44	,	,	PUNCT
inlawrev-21527	727	45	like	like	ADP
inlawrev-21527	727	46	enron	enron	PROPN
inlawrev-21527	727	47	and	and	CCONJ
inlawrev-21527	727	48	w	w	PROPN
inlawrev-21527	727	49	orldcom	orldcom	PROPN
inlawrev-21527	727	50	,	,	PUNCT
inlawrev-21527	727	51	there	there	PRON
inlawrev-21527	727	52	seemed	seem	VERB
inlawrev-21527	727	53	to	to	PART
inlawrev-21527	727	54	be	be	AUX
inlawrev-21527	727	55	less	less	ADJ
inlawrev-21527	727	56	contention	contention	NOUN
inlawrev-21527	727	57	with	with	ADP
inlawrev-21527	727	58	regard	regard	NOUN
inlawrev-21527	727	59	to	to	ADP
inlawrev-21527	727	60	the	the	DET
inlawrev-21527	727	61	sufficiency	sufficiency	NOUN
inlawrev-21527	727	62	and	and	CCONJ
inlawrev-21527	727	63	level	level	NOUN
inlawrev-21527	727	64	of	of	ADP
inlawrev-21527	727	65	detail	detail	NOUN
inlawrev-21527	727	66	of	of	ADP
inlawrev-21527	727	67	lawyers	lawyer	NOUN
inlawrev-21527	727	68	’	'	PUNCT
inlawrev-21527	727	69	responses	response	NOUN
inlawrev-21527	727	70	to	to	PART
inlawrev-21527	727	71	audit	audit	VERB
inlawrev-21527	727	72	inquiry	inquiry	NOUN
inlawrev-21527	727	73	letters	letter	NOUN
inlawrev-21527	727	74	.	.	PUNCT
inlawrev-21527	728	1	however	however	ADV
inlawrev-21527	728	2	,	,	PUNCT
inlawrev-21527	728	3	after	after	ADP
inlawrev-21527	728	4	these	these	DET
inlawrev-21527	728	5	scandals	scandal	NOUN
inlawrev-21527	728	6	and	and	CCONJ
inlawrev-21527	728	7	after	after	ADP
inlawrev-21527	728	8	the	the	DET
inlawrev-21527	728	9	advent	advent	NOUN
inlawrev-21527	728	10	of	of	ADP
inlawrev-21527	728	11	sox	sox	PROPN
inlawrev-21527	728	12	and	and	CCONJ
inlawrev-21527	728	13	new	new	ADJ
inlawrev-21527	728	14	sec	sec	PROPN
inlawrev-21527	728	15	guidelines	guideline	NOUN
inlawrev-21527	728	16	that	that	PRON
inlawrev-21527	728	17	punish	punish	VERB
inlawrev-21527	728	18	those	those	PRON
inlawrev-21527	728	19	who	who	PRON
inlawrev-21527	728	20	m	m	AUX
inlawrev-21527	728	21	islead	islead	VERB
inlawrev-21527	728	22	public	public	ADJ
inlawrev-21527	728	23	accountants	accountant	NOUN
inlawrev-21527	728	24	in	in	ADP
inlawrev-21527	728	25	their	their	PRON
inlawrev-21527	728	26	financial	financial	ADJ
inlawrev-21527	728	27	statement	statement	NOUN
inlawrev-21527	728	28	audits	audits	NOUN
inlawrev-21527	728	29	,	,	PUNCT
inlawrev-21527	728	30	there	there	PRON
inlawrev-21527	728	31	is	be	VERB
inlawrev-21527	728	32	a	a	DET
inlawrev-21527	728	33	higher	high	ADJ
inlawrev-21527	728	34	level	level	NOUN
inlawrev-21527	728	35	of	of	ADP
inlawrev-21527	728	36	scrutiny	scrutiny	NOUN
inlawrev-21527	728	37	and	and	CCONJ
inlawrev-21527	728	38	corresponding	correspond	VERB
inlawrev-21527	728	39	risk	risk	NOUN
inlawrev-21527	728	40	with	with	ADP
inlawrev-21527	728	41	respect	respect	NOUN
inlawrev-21527	728	42	to	to	ADP
inlawrev-21527	728	43	the	the	DET
inlawrev-21527	728	44	type	type	NOUN
inlawrev-21527	728	45	of	of	ADP
inlawrev-21527	728	46	information	information	NOUN
inlawrev-21527	728	47	lawyers	lawyer	NOUN
inlawrev-21527	728	48	send	send	VERB
inlawrev-21527	728	49	about	about	ADP
inlawrev-21527	728	50	pending	pende	VERB
inlawrev-21527	728	51	litigation	litigation	NOUN
inlawrev-21527	728	52	and	and	CCONJ
inlawrev-21527	728	53	the	the	DET
inlawrev-21527	728	54	potential	potential	ADJ
inlawrev-21527	728	55	outcomes	outcome	NOUN
inlawrev-21527	728	56	of	of	ADP
inlawrev-21527	728	57	those	those	DET
inlawrev-21527	728	58	lawsuits	lawsuit	NOUN
inlawrev-21527	728	59	.	.	PUNCT
inlawrev-21527	729	1	w	w	PROPN
inlawrev-21527	729	2	ith	ith	NOUN
inlawrev-21527	729	3	changing	change	VERB
inlawrev-21527	729	4	expectations	expectation	NOUN
inlawrev-21527	729	5	placed	place	VERB
inlawrev-21527	729	6	on	on	ADP
inlawrev-21527	729	7	attorneys	attorney	NOUN
inlawrev-21527	729	8	and	and	CCONJ
inlawrev-21527	729	9	their	their	PRON
inlawrev-21527	729	10	responsibilities	responsibility	NOUN
inlawrev-21527	729	11	to	to	PART
inlawrev-21527	729	12	provide	provide	VERB
inlawrev-21527	729	13	more	more	ADV
inlawrev-21527	729	14	detailed	detailed	ADJ
inlawrev-21527	729	15	information	information	NOUN
inlawrev-21527	729	16	to	to	ADP
inlawrev-21527	729	17	public	public	ADJ
inlawrev-21527	729	18	accountants	accountant	NOUN
inlawrev-21527	729	19	,	,	PUNCT
inlawrev-21527	729	20	the	the	DET
inlawrev-21527	729	21	more	more	ADJ
inlawrev-21527	729	22	than	than	ADP
inlawrev-21527	729	23	fortyyear	fortyyear	ADJ
inlawrev-21527	729	24	-	-	PUNCT
inlawrev-21527	729	25	old	old	ADJ
inlawrev-21527	729	26	aba	aba	PROPN
inlawrev-21527	729	27	statement	statement	NOUN
inlawrev-21527	729	28	needs	need	VERB
inlawrev-21527	729	29	to	to	PART
inlawrev-21527	729	30	be	be	AUX
inlawrev-21527	729	31	updated	update	VERB
inlawrev-21527	729	32	and	and	CCONJ
inlawrev-21527	729	33	revamped	revamp	VERB
inlawrev-21527	729	34	as	as	ADV
inlawrev-21527	729	35	well	well	ADV
inlawrev-21527	729	36	.	.	PUNCT
inlawrev-21527	730	1	there	there	ADV
inlawrev-21527	730	2	also206	also206	PROPN
inlawrev-21527	730	3	should	should	AUX
inlawrev-21527	730	4	be	be	AUX
inlawrev-21527	730	5	an	an	DET
inlawrev-21527	730	6	accountant	accountant	NOUN
inlawrev-21527	730	7	-	-	PUNCT
inlawrev-21527	730	8	client	client	NOUN
inlawrev-21527	730	9	privilege	privilege	NOUN
inlawrev-21527	730	10	added	add	VERB
inlawrev-21527	730	11	on	on	ADP
inlawrev-21527	730	12	a	a	DET
inlawrev-21527	730	13	nationwide	nationwide	ADJ
inlawrev-21527	730	14	scale	scale	NOUN
inlawrev-21527	730	15	that	that	PRON
inlawrev-21527	730	16	allows	allow	VERB
inlawrev-21527	730	17	attorneys	attorney	NOUN
inlawrev-21527	730	18	to	to	PART
inlawrev-21527	730	19	disclose	disclose	VERB
inlawrev-21527	730	20	more	more	ADV
inlawrev-21527	730	21	detailed	detailed	ADJ
inlawrev-21527	730	22	information	information	NOUN
inlawrev-21527	730	23	to	to	ADP
inlawrev-21527	730	24	accountants	accountant	NOUN
inlawrev-21527	730	25	regarding	regard	VERB
inlawrev-21527	730	26	upcoming	upcoming	ADJ
inlawrev-21527	730	27	litigation	litigation	NOUN
inlawrev-21527	730	28	without	without	ADP
inlawrev-21527	730	29	facing	face	VERB
inlawrev-21527	730	30	the	the	DET
inlawrev-21527	730	31	possibility	possibility	NOUN
inlawrev-21527	730	32	that	that	SCONJ
inlawrev-21527	730	33	this	this	DET
inlawrev-21527	730	34	information	information	NOUN
inlawrev-21527	730	35	will	will	AUX
inlawrev-21527	730	36	be	be	AUX
inlawrev-21527	730	37	discoverable	discoverable	ADJ
inlawrev-21527	730	38	in	in	ADP
inlawrev-21527	730	39	future	future	ADJ
inlawrev-21527	730	40	litigation.207	litigation.207	NOUN
inlawrev-21527	730	41	203	203	NUM
inlawrev-21527	730	42	.	.	PUNCT
inlawrev-21527	731	1	see	see	VERB
inlawrev-21527	731	2	supra	supra	PROPN
inlawrev-21527	731	3	part	part	PROPN
inlawrev-21527	731	4	i.	i.	PROPN
inlawrev-21527	731	5	204	204	NUM
inlawrev-21527	731	6	.	.	PUNCT
inlawrev-21527	732	1	see	see	VERB
inlawrev-21527	732	2	i	i	PRON
inlawrev-21527	732	3	d.	d.	PROPN
inlawrev-21527	732	4	205	205	NUM
inlawrev-21527	732	5	.	.	PUNCT
inlawrev-21527	733	1	see	see	VERB
inlawrev-21527	733	2	asc	asc	PROPN
inlawrev-21527	733	3	§	§	PROPN
inlawrev-21527	733	4	450	450	NUM
inlawrev-21527	733	5	-	-	SYM
inlawrev-21527	733	6	20	20	NUM
inlawrev-21527	733	7	(	(	PUNCT
inlawrev-21527	733	8	2010	2010	NUM
inlawrev-21527	733	9	)	)	PUNCT
inlawrev-21527	733	10	.	.	PUNCT
inlawrev-21527	734	1	206	206	NUM
inlawrev-21527	734	2	.	.	PUNCT
inlawrev-21527	735	1	see	see	VERB
inlawrev-21527	735	2	supra	supra	PROPN
inlawrev-21527	735	3	part	part	PROPN
inlawrev-21527	735	4	iv	iv	NUM
inlawrev-21527	735	5	.	.	PROPN
inlawrev-21527	735	6	207	207	NUM
inlawrev-21527	735	7	.	.	PUNCT
inlawrev-21527	736	1	see	see	VERB
inlawrev-21527	736	2	supra	supra	PROPN
inlawrev-21527	736	3	part	part	NOUN
inlawrev-21527	736	4	iv.a	iv.a	VERB
inlawrev-21527	736	5	.	.	PUNCT