A statutory right of access conferred on an auditor for the purposes of an audit does not abrogate legal professional privilege for all purposes; a statutory qualification of the privilege for a limited purpose does not remove the privilege generally. For imputed waiver of privilege based on a party's state of mind being in issue, it is not sufficient merely to show that state of mind is relevant; there must be material showing that legal advice existed and was relevant to the formation of that state of mind. The fraud/improper purpose exception to privilege requires allegations that go beyond sharp practice or artificiality to encompass deception, deliberate abuse of legal powers, or deliberate breach of legal duty.
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