In Re: Cendant Corporation Securities Litigation Ernst & Young LLP

OPINION OF THE COURT

SCIRICA, Chief Judge.

At issue on appeal is whether the “work product” of a non-testifying trial consultant in this case is privileged and subject to only limited discovery. Ernst & Young, LLP, and Cendant Corporation are co-defendants in a federal securities class action involving Cendant’s alleged accounting fraud. The class action claims were settled, leaving claims asserted by Cendant and Ernst & Young against each other as the focus of the remaining litigation.1

*660I.

Cendant deposed Simon Wood, a former Ernst & Young senior manager and auditor who prepared the Cendant…