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

FORBES: Magazine Article

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

FORBES: Neat Trick? Attorney-Client Privilege From An Accountant

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.

FORBES: Neat Trick? Attorney-Client Privilege From An Accountant