論支援訴訟之鑑識會計與當事人秘密特權

The Attorney-Client Privilege and Accountant-Client Privilege in Forensic Accounting Litigation Support

邱筱雯(Siao-Wun Chiu)

《法令月刊》 69卷9期 (2018/09) Pp. 163-186

https://doi.org/10.6509/TLM.201809_69(9).0008

摘要

現今訴訟審理逐漸走向專業化，於財經犯罪刑事案件中亦漸有鑑識會計訴訟支援之需求。我國於訴訟法中制定律師之「拒絕證言權」規範，然權利主體乃係律師而非當事人，此規定是否妥適容有疑義，且可能有礙於當事人向律師揭露重要機密資訊，而無法達成刑事實質有效辯護之憲法保障。又提供訴訟支援之會計師，亦因其提供訴訟支援之服務係單純擔任律師之諮詢顧問角色或出庭之專家證人而不同，前者因身為律師之代理人，協助當事人獲得律師之適切法律意見，而應有與當事人秘匿特權之適用；後者則因專家證人應出庭接受交互詰問以驗證其專家適格與證言可信性，故此時如被告委任專家證人出庭證述，即視為當事人自願放棄與當事人秘匿特權。本文探討美國法上之律師與當事人秘匿特權、會計師與當事人秘匿特權，以及我國拒絕證言權之修法建議，並建議增訂訴訟支援時之當事人秘匿特權規範，以為我國學術與實務之參考。

關鍵字

律師與當事人秘匿特權 ； 會計師與當事人秘匿特權 ； 鑑識會計 ； 訴訟支援 ； 拒絕證言權

並列摘要

Nowadays, the litigation procedure is forward to professionalization. The demand for litigation support in financial crimes cases is gradually increase. To enact expert witness system became an important issue. Therefore, it needs to study whether client has the Accountant-Client Privilege as well. The Criminal Procedure Code and Civil Procedure Code endow attorney the right of refusal to testify. However, the person who has this specific right is attorney rather than the client. The outcome probably impedes the client to disclose confidential information to her attorney and results in the substantive effective defense did not exist. On the other hand, the accountant, as an expert to provide litigation support service, can be divided two situations. First, if they only served as a consultant to the attorney, the client should have the Accountant-Client Privilege. Second, if the accountant is testifying expert, in order to verify the quality and the reliance of the expert testimony, the client regarded as waive her privilege. This study may lead to better understanding of the Attorney-Client Privilege, Accountant-Client Privilege and the legislative proposals of the right of refusal to testify.

並列關鍵字

Attorney-Client Privilege ； Accountant-Client Privilege ； Forensic Accounting ； Litigation Support ； Right of Refusal to Testify

參考文獻

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