Brunton v. Kruger

Illinois Appellate Court
Civil Court
Case Number: 
(4th) 130164 Chester Bross Construction Company v. The Department of Transportation
Decision Date: 
March 27, 2014
4th Dist.
McLean Co.
Affirmed in part and vacated in part.
There is a testamentary exception to Section 27 of the Illinois Public Accounting Act accountant-client privilege, in judicial proceeding involving will contest. Personal representative and heirs can waive the attorney-client privilege, or the accountant-client privilege, in the interest of decedent's estate. Information or evidence a CPA receives while assisting a client with estate planning is subject to the privilege in Section 27 if the CPA received the information or evicence in confidence. Under testamentary exception, information or evidence an attorney received from decedent while assisting decedent with estate planning is admissible in subsequent will contest, and this exception also applies to information received by CPAs. (POPE and KNECHT, concurring.)