Although this case involves an attempt to disqualify accountants/auditors, it has implications for lawyers as well. Perhaps the most important aspect of the decision was the determination that the mere possibility of future litigation between a party and one of its advisors is not enough to create a conflict of interest. It is not difficult to imagine a circumstance under which a client could be sued for something they did or failed to do, pursuant to their lawyer's advice. Under this decision the client would still be entitled to retain that very same lawyer to defend them for following the advice.