What would you do if the FBI, or some other government agency, came knocking on your door asking questions about a client who is of interest, but not yet the subject of a formal investigation? Do you disclose details of your client's business? Do you show them financial documents and legal files?

In such circumstances, attorneys may feel a tension of dueling interests. On one hand, the attorney may feel an instinct to be candid or even helpful to the agent, particularly if the attorney believes that consultation with the agent may help clear the client of any wrongdoing. On the other hand, the attorney generally is obligated to guard the confidences and secrets of a client, particularly when potential criminal liability is involved.

There are also risks to the attorney when assisting in a government investigation. In years past, an attorney who cooperated with the government or who provided information on behalf of a client would often enjoy a sort of immunity as a professional courtesy. However, in recent years, when the government has investigated possible corporate misconduct, it has also held the attorneys accountable.