What is the test for obtaining a chartered accountant’s working papers?
Ontario, Canada
The following excerpt is from Houle et al v Sostarich et al, 2016 ONSC 6558 (CanLII):
The defendants rely on Tersigni v. Circosta, 1997 CarswellOnt 1725, [1997] O.J. No. 1860 (O.C.J. Gen. Div.), where the court, on a rule 30.10 motion, dismissed the motion that sought production of the non-party, chartered accountants’, working papers. This was an oppression action brought by the plaintiff/shareholder against corporate defendants. The plaintiffs retained chartered accountants to conduct a forensic accounting investigation. Those accountants unsuccessfully requested access to the working papers of the corporate defendants’ chartered accountants. Mr. Justice McIsaac held that the working papers were not producible, relying primarily on English authorities, which held that the working papers were the property of the accountant that were prepared for the accountant’s own assistance in carrying out his expert work and are “for their eyes only.” This case can be distinguished from the case herein on the basis that the working papers in Tersigni were sought from a non-party; however, I am not dismissing the reasons in this decision regarding the nature of accountant’s working papers as will be noted below.
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