There is much recent debate on the scope of legal advice privilege that is available to a corporation. A major source of controversies is the judgment of the English Court of Appeal in Three Rivers D.C. v. Bank of England (No. 5). This article addresses two particularly difficult questions. First, when is a communication made between the lawyer acting for a corporation and an employee or officer of the corporation privileged? Secondly, under what circumstances, if any, would the privilege apply to a document prepared by an employee or officer for the purpose of enabling the corporation to obtain legal advice? An attempt is made to find answers to these problems within the terms of the Evidence Act. Lessons will be drawn from the law of England, Australia and the United States.