The Sunshine Law

Now, I am not a money hungry county attorney, but I am not an idiot either. I have read the O.C.G.A. § 50-18-72(e)(1) referenced by the county attorneys as the basis for not releasing the Forensic Audit. The questions I raise are based on this line from the Citizen's article:

"The Fayette County Board of Commissioners has hired a Certified Public Accounting firm to conduct a forensic audit of the Fayette County Sheriff’s Department’s drug forfeiture fund."

The O.C.G.A. § 50-18-72(e)(1) is quoted as follows from the State of Georgia's website:

"(e) This article shall not be construed to repeal:

(1) The attorney-client privilege recognized by state law to the extent that a record pertains to the requesting or giving of legal advice or the disclosure of facts concerning or pertaining to pending or potential litigation, settlement, claims, administrative proceedings, or other judicial actions brought or to be brought by or against the agency or any officer or employee;
provided, however, attorney-client information may be obtained in a proceeding under Code Section 50-18-73 to prove justification or lack thereof in refusing disclosure of documents under this Code section provided the judge of the court in which said proceeding is pending shall first determine by an in camera examination that such disclosure would be relevant on that issue;
(2) The confidentiality of attorney work product; or . . ."

Now my questions: Since when do CPA's fall into the Attorney - Client Priviledge category? Maybe I could accept the argument if the attorney's requested the data. Do we have all the facts of who requested what? What has the Sheriff's Department said relative to this?