Attorneys routinely render legal opinions to their clients that vary in length, topic, and form. Although attorneys’ provision of legal opinions to clients are generally subject to the ethical rules governing all representations, there are additional considerations when an attorney is asked to provide an evaluation about a client to a third party.

A common example is when a corporation hires a law firm to provide a government agency with an evaluation relating to the client’s business. In this scenario, the attorneys’ investigation could uncover unlawful activity or other findings that, if revealed, would be detrimental to the client’s interests. At that juncture, various fundamental duties could collide, such as the attorneys’ duty of loyalty, the duty to act as a “zealous advocate” on the client’s behalf, and the duty of confidentiality. Further, attorneys are generally prohibited from making false statements of fact.