1. Scottie Romisson (Scottie) is a principal solicitor of Romisson & Barney Lawyers, a general law practice comprising 3 legal practitioners. The other principal solicitor is Joyce Barney (Joyce). The third practitioner is Gus Tyler (Gus), an employee solicitor, who joined the law practice recently.

2. The charity Australian Foundation for Asylum-seekers and Refugees (AFAR) is an incorporated association* and managed by a Committee of Governors (COG). Joyce serves as an honorary governor on the COG. Like Joyce, all members of the COG are volunteers. Although COG members are given honoraria, Joyce consistently declines any form of payment for her role. On occasion, she even provides pro bono legal services to AFAR. For half its assistance programs, AFAR receives grants from the Commonwealth Government, to which it provides an annual financial report detailing the use of the funding. AFAR raises the funds for its remaining programs from philanthropists and members of the public through donation drives. *a legal entity with limited liability, much like a corporation, commonly used for charitable or socio-cultural purposes

3. Rumour has it that a Federal Minister has been trying to exert pressure on AFAR to divert its resources away from assisting asylum-seekers fleeing war-torn or unstable countries in and around Asia and Africa, and channel those resources towards encouraging migration from North America and Europe. Apparently the Minister concerned tries to have this done via a government department within the Minister's portfolio, the Section for Charitable Organisations and Not-for-profits Enterprises (SCONE) that oversees charitable organisations like AFAR. At the behest of the Minister, SCONE has been demanding from AFAR a full account of all sources and uses of its funds, including funds raised via public donations and philanthropy, for its scrutiny.

4. AFAR's Committee of Governors (COG) requests Joyce for her opinion on whether AFAR is obliged to provide the information demanded by SCONE, since it already provides an annual financial report to the Commonwealth Government on the grants it receives. While the COG does not think SCONE has any business demanding information on funds that AFAR receives from the public and private philanthropists, it wishes to obtain independent confirmation. The COG offers to pay Joyce for her service but as usual, she declines payment. However, to ensure that she has a clear idea of all sources and uses of AFAR's funds which will assist her in formulating her opinion, Joyce requests the COG to provide her with an external auditor's report on AFAR's finances, financial procedures and protocols.

5. The COG commissions a confidential expert report from the reputable auditing and accounting firm Ernie, Goode and Goolagong (EGG), to audit AFAR's finances, procedures and protocols. Subsequently the COG asks EGG to also examine and report on AFAR's financial governance framework and make recommendations, if necessary, to ensure full compliance with legislative requirements; the COG does not want to give SCONE or any government agency any excuse to examine non-government sources of its funds and how such funds are used. The COG instructs EGG to send its original report to itself and a copy to Romisson & Barney Lawyers directly for Joyce to use.

6. EGG carries out an audit and duly delivers its expert report (the EGG Report) to AFAR and to Joyce at the offices of Romisson & Barney Lawyers. Based on the EGG Report and her own relevant research, Joyce provides a written opinion to the COG. The gist of her opinion is that AFAR is not obliged to provide the information that SCONE is demanding. The COG responds to SCONE, politely declining to provide the information it demands, and referring SCONE to its annual financial report.

7. On being advised of AFAR's reply, the Minister concerned is infuriated and directs SCONE to demand that AFAR explain why it is declining to provide the information. The COG responds to SCONE a second time. Part of its letter reads: "We respectfully suggest that we do not have to justify our decision to you. Suffice it to say that we took appropriate steps to ensure that your demand is met with proper consideration, which included consulting with auditors, lawyers and other experts. We reiterate what we stated in our previous response; after due deliberation, it is our considered view that we are compliant with the terms of the grants from the Commonwealth Government, and we are unable to see any basis for your demand for information wholly unrelated to the funding that we receive from the Commonwealth."

If SCONE were to demand that AFAR provide a copy of the EGG report, discuss whether AFAR is legally obliged to comply, having regard to the principles of common law legal professional privilege.