In Spectrum Sys. Intl. Corp. v. Chemical Bank, 78 NY2d 371 [1991] the Court of Appeals held that the attorney client privilege protected the report of counsel hired to conduct an internal investigation of alleged misconduct by its client's employees. The Court reasoned that the report was "primarily and predominantly of a legal character," as it provided an "assessment of the client's legal position" and evidenced the attorney's "motivation to convey legal advice." (Id. at 380.) Significantly, as the Court explained, an investigative report is not "privileged merely because an investigation was conducted by an attorney; a lawyer's communication is not cloaked with privilege when the lawyer is hired for business or personal advice, or to do the work of a non lawyer." (Id.)