The St. Charles Parish School Board retained EisnerAmper through legal counsel under the protections of attorney-client privilege and the attorney work product doctrine to assist the School Board in evaluating complex financial issues and determining the appropriate legal and operational response. At the time the engagement began, the School Board was working to understand the scope of the issues identified, assess potential legal implications, and determine whether additional investigative steps, including a forensic audit, would be necessary.
Because the accounting consulting services were conducted at the direction of legal counsel for the purpose of providing legal advice to the School Board, the reports and related communications were initially maintained as privileged and confidential. This allowed the School Board to receive candid legal and professional guidance and evaluate next steps without compromising the integrity of the work.
The decision not to immediately release the reports was not intended to withhold information from the public. Rather, it was made to ensure that the School Board fully understood the findings, complied with applicable legal obligations, and provided accurate and complete information once the appropriate investigative and review processes were completed.