What is the accountant-client privilege? When is it honored? \({ }^{137}\) T.W. Golden, S.L. Skalak, and M.M. Clayton, A Guide To Forensic Accounting Investigation (Hoboken, N.J.: John Wiley \& Sons, 2006), pp. 156-157.

\({ }^{138}\) See http://www.fbi.gov/hq/lab/org/qdu.htm.

\({ }^{139} \mathrm{Ibid}\).

\({ }^{140}\) Mark Kohn, "Unreported Income and Hidden Assets," Forensic AcCounting in Matrimonial Divorce (Philadelphia: R.T. Edwards, 2005), pp. 49-57.

\({ }^{141}\) See http://expertpages.cominews/select_document_examiner.htm.

142 Ibid.

\({ }^{143}\) L.C. Liebscher, "Conducting an Observed Document Examination," The Forensic EXAMINer (Spring 2007), p. 62.

\({ }^{144}\) Monique Frigard, "Newsmakers: Document Examiner Keeps a Sharp Eye Focused to Fight Crime,"

Reviewjournal.com, April 5, 2004, http://reviewjournal.com/ lvrj_home/2004/Apr-05-Mon-2004/living/23571098.html.

\({ }^{145}\) Pete Yost, "High Court Probes Arthur Andersen Trial," Yаноо! FINANCE, April 27, 2005, http:/biz.yahoo.com/ap/050427/scotus Arthur_Andersen.html?. \(v=7\) \& printer \(=1\).

\({ }^{146}\) Arthur Andersen LLP, 544 US 696, 125 SCt 2129 (May \(31,2005)\)

147 Jim Mckay, "Show \& Tell," Government Technology (January, 2005), pp. 18-20.

\({ }^{148}\) T.W. Golden, S.L. Skalak, and M.M. Clayton, A Guide to Forensic Accounting Investigation (Hoboken, N.J.: John Wiley \& Sons, 2006), pp. 427-428.

\({ }^{149}\) See http://www.sgs.com/forestry_chain-ofcustody?serviceId \(=10010031 \& 1\) lobId \(=5554\).

150 "Following the Cash Trail with the Dogs of War," IOL, November 21, 2004, wwwiol.co.za/general/news/newsprint. php?art_id=vn20041121104424188C327574\&sf=.

\({ }^{151}\) Ibid.