Kovel is a partner at Kirby McInerney LLP who specializes in whistleblower suits.

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The attorney is the client in a Kovel engagement so the accountant should address all correspondence to the lawyer.

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That means information acquired by an accountant under a Kovel agreement should be distinguished from information collected by the accountant as an auditor or in some other capacity.

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Two of them -- the Volnogorsk and the Nakhichevan -- were already sinking when the third, the Kovel, hit the Volnogorsk and went down, the RIA Novosti news agency reported.

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In Group Six's other fixture a new-look Belarus recorded a 4-0 victory over Kazakhstan, who face Croatia on Wednesday, in Brest thanks to a brace from Timofei Kalachev and a goal apiece from Maxim Bordachev and Leonid Kovel.

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