North Carolina 99 Formal Ethics Opinion --Revised:03/2000) is a document issued by the North Carolina State Bar to provide guidance on the ethical considerations of various legal activities. The opinion is meant to help attorneys in their professional practice by providing insight on the standards of legal conduct that must be followed. The opinion outlines the scope of the attorney’s ethical responsibilities, such as competency, diligence, communication, and conflict of interest. It also covers topics such as attorney-client privilege, confidentiality, and truthfulness. There are two types of North Carolina 99 Formal Ethics Opinion --Revised:03/2000): Initial Opinion and Revised Opinion. The Initial Opinion is the original document issued by the North Carolina State Bar while the Revised Opinion is an updated version of the original opinion.