These summaries were prepared by McGuireWoods LLP lawyer Thomas E. Spahn. They are based on the letter opinions issued by the Virginia State Bar. Any editorial comments reflect Mr. Spahn's current personal views, and not the opinions of the Virginia State Bar, McGuireWoods or its clients.

LEO Num	Topics	Summary
ABA-375	31-Protecting and Disclosing Confidences and Secrets 36-Withdrawal from Representations	A lawyer representing a bank in an audit may not lie to the auditor but is not required to disclose problems the lawyer uncovers. If the client lies to the auditor in the lawyer's presence, the lawyer is not required to immediately conduct a "noisy withdrawal", but may ultimately be obligated to resign. If the lawyer learns that the client will be using the lawyer's work product to perpetrate a fraud, the lawyer must disassociate himself from the work product.

Copyright 2000, Thomas E. Spahn