Ernst v. Underwriters National Assurance Co.
Indiana Court of Appeals
1Opinion of the CourtYoung, J.
The issue presented for review is whether the order of the trial court granting discovery of documents in the possession of an accountant was proper in view of the provisions of IC1971,25-2-1-23 (Burns Code Ed.) (Section 23).
Ernst & Ernst (E & E), appellant-defendant, is a partnership engaged in the practice of certified public accounting. E & E was engaged to audit financial statements of Underwriters National Assurance Company (UNAC) for the year ended December 31, 1969. As a consequence of this audit, E & E expressed an opinion in the conventional form of an auditor’s report. The auditor’s…
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