I. Source of the Privilege. When the client is a corporation, the question of whose communications are privileged can be difficult to answer in practice.Explore the intricacies of attorney-client privilege in California business litigation with LawPLA. Protect your business with knowledgeable legal counsel. Tests for AttorneyClient Privilege. • Two major tests for determining who can assert attorney-client privilege in the corporate context. AttorneyClient Privilege: What is covered? There are five factors a corporation must establish to claim the corporate attorneyclient privilege. It simply provides that a client has the privilege to not disclose confidential communications made between them and their attorney.