The goal of this Comment is to provide a general background on privileges, to discuss justifications and various aspects of the major testimonial privileges Ohio currently recognizes under Ohio Revised Code (ORC) § 2317.02, and to analyze Ohio House Bill 527 concerning the accountant-client privilege. Part II will provide a historical background and the existing rationale for privileges in general. Part III will break down ORC § 2317.02 into the major privileges recognized in Ohio. The background and rationale of these most common privileges will be discussed, including notable aspects such as waiver and various court interpretations. Part IV of the Comment is designed to analyze Ohio House Bill 52, to discuss current problems due to the absence of an accountant-client privilege, and to articulate support for the Bill and the potential benefits its passage will provide. Aside from providing a theoretical overview of the primary recognized testimonial privileges under ORC § 2317.02, this Comment proposes that Ohio House Bill 52 should be passed due to the beneficial impact of an accountant-client privilege in Ohio.
Canning, David B.
"Privileged Communications in Ohio and What's New on the Horizon: Ohio House Bill 52 Accountant-client Privilege,"
Akron Law Review: Vol. 31
, Article 6.
Available at: http://ideaexchange.uakron.edu/akronlawreview/vol31/iss3/6