An attorney hires a fraud examiner to work on an embezzlement case.

The correct answer is B. The CFE Manual explains that although legal professional privilege generally applies to confidential communications between a lawyer and the client, in most jurisdictions the protection extends to communications with third-party consultants hired to help provide legal advice, including fraud examiners, accountants, bankers, and other experts. Therefore, when an attorney shares privileged material with a fraud examiner who has been retained to assist in the case, that disclosure does not automatically waive the privilege.

Option A is incomplete and therefore not the most accurate. While the client does hold the privilege, the Manual also states that the privilege can be waived by the client’s attorney or a third party in some circumstances. Option C is incorrect because not every disclosure to a third party causes waiver; disclosure to a consultant working within the legal team may remain protected. Option D is also incorrect because the use of email itself does not create waiver. The more important question is whether the communication remained within the privileged relationship and was shared only with those assisting counsel. Since the fraud examiner was hired to work on the case, B is the most accurate answer.