022168P.pdf   09/19/2002  Pepsico  v.  Baird, Kurtz
   U.S. Court of Appeals Case No:  02-2168
   Eastern District of Missouri   
   Civil case - Discovery. Court had jurisdiction to hear 
   the appeal under the collateral order doctrine because 
   this ancillary proceeding involves a non-party to the 
   underlying action and the underlying action is pending 
   in a district court outside this circuit; accounting firm 
   must produce quality control assessments prepared 
   before underlying suit was filed, as the district court 
   erred in finding the assessments were protected accounting 
   services and therefore within the scope of the Illinois 
   accountant-client privilege; accounting firm and bottler 
   were not required to disclose assessments prepared after 
   the filing of the underlying suit as those reports were 
   work product and Pepsico had not shown a substantial 
   need for them.