An attorney is responding to an independent auditor as a result of the client’s letter of inquiry. The attorney may appropriately limit the response to:

An attorney is responding to an independent auditor as a result of the client’s letter of inquiry. The attorney may appropriately limit the response to:

a. asserted claims and litigation.
b. asserted, overtly threatened, or pending claims and litigation.
c. items which have an extremely high probability of being resolved to the client’s detriment.
d. matters to which the attorney has given substantive attention in the form of legal consultation or representation.