F M C Corp. v. Liberty Mutual Insurance Co.

PRESIDING JUSTICE GREIMAN

delivered the opinion of the court:

This is an appeal from the circuit court's order to quash a subpoena duces tecum served upon KPMG Peat Marwick on the grounds that the accountants’ workpapers which were subpoenaed are protected from disclosure under the accountant privilege established in section 27 of the Illinois Public Accounting Act (Ill. Rev. Stat. 1987, ch. Ill, par. 5533).

The sole issue on appeal is whether the statutory accountant privilege protects the subpoenaed documents from disclosure.

These proceedings are ancillary to a declaratory judgment action…