Final answer:
A Kovel letter is indeed used to extend attorney-client privilege to the work of a non-lawyer professional like a forensic accountant; therefore, the statement is true. It is based on case law that recognizes such extensions of privilege to aid legal representation.
Step-by-step explanation:
The statement that a Kovel letter provides a basis for protecting the communications of a forensic accountant under the attorney-client privilege is True. A Kovel letter is a letter from an attorney to a non-lawyer professional, such as a forensic accountant, which effectively extends the attorney-client privilege to the professional's work. This is based on the United States vs. Kovel case, where the court recognized that under certain circumstances, the privilege could extend to communications with non-lawyers hired by lawyers to assist in legal representation. The purpose of this is to allow attorneys to fully utilize the specialized knowledge of other professionals without compromising the confidential nature of their communication with their clients. Therefore, the communications between the attorney and the forensic accountant, when made under a Kovel arrangement, can be protected from disclosure in the same manner as direct communications between the attorney and the client would be.