I am a lawyer and a certified public accountant. Can I list 'CPA' in my advertising, on my letterhead, and on my business cards?

Plain-English summary

The inquiring attorney is a certified public accountant (CPA) and asked whether he or she may state that designation in advertising, on letterheads, or on business cards.

The opinion resolves the inquiry under Rule 7.1 (communications concerning a lawyer's services) and Rule 7.5 (firm names and letterheads). Rule 7.1 bars false or misleading communications about the lawyer or the lawyer's services; Rule 7.5 bars a firm name, letterhead, or professional designation that violates Rule 7.1. The opinion states that Rules 7.1 and 7.5 do not prohibit a lawyer from indicating on a letterhead or by other communications that the lawyer is also qualified in a different field such as medicine, psychiatry, accounting, or marriage counseling.

The opinion adds that Rule 7.4 (communication of fields of practice) does not prohibit such statements, because they do not indicate special ability as a lawyer but ability as defined by the other profession involved. On that basis, the opinion takes the position that the attorney may designate "CPA" in advertising and on letterheads.

In practice

Under this opinion, a lawyer who holds a second professional credential such as CPA may state it in advertising and on letterheads. The opinion reasons that a dual-profession credential communicates ability defined by the other profession rather than special ability as a lawyer, so it falls outside the prohibitions of Rules 7.1, 7.5, and 7.4.

Common questions

Q: Can a lawyer-CPA put "CPA" on the firm letterhead and advertising?

A: Yes. The opinion concludes the attorney may designate "CPA" in advertising and on letterheads, as Rules 7.1, 7.5, and 7.4 do not prohibit indicating qualification in another field such as accounting.

Q: Doesn't Rule 7.4 restrict claims of specialization?

A: The opinion says Rule 7.4 does not prohibit the CPA designation, because it indicates ability as defined by the other profession, not special ability as a lawyer.

Q: What other dual credentials does the opinion mention?

A: The opinion lists medicine, psychiatry, accounting, and marriage counseling as examples of other fields a lawyer may indicate qualification in.

Background and rules framework

The opinion interprets Rhode Island Rules of Professional Conduct 7.1 (communications concerning a lawyer's services), 7.5 (firm names and letterheads), and 7.4 (communication of fields of practice), analogs of the corresponding Model Rules. It reads none of them to bar a lawyer from stating a second-profession credential such as CPA, relying on the Annotated Model Rules of Professional Conduct.

Citations and references

Rules of Professional Conduct:

• MR 7.1 / RI RPC 7.1 (false or misleading communications)
• MR 7.5 / RI RPC 7.5 (firm names and letterheads)
• MR 7.4 / RI RPC 7.4 (communication of fields of practice)

Other authorities cited:

• Annotated Model Rules of Professional Conduct, at 540 (2nd ed. 1992)

See also

• RI EAP Opinion 93-61: LL.M credentials, advertising, and a nonlawyer affiliation under 7.4 and 5.4
• RI EAP Opinion 93-67: "Wills, Trusts and Probate" on business cards and the 7.4 disclaimer

Source

• Landing page: https://www.courts.ri.gov/attorney-resources/Pages/Ethics-Advisory-Panel-default.aspx
• Original PDF: https://www.courts.ri.gov/Opinions/EAP%2093-73.pdf

Original opinion text

Reproduced from the official source for research purposes. The linked source is authoritative.

(FINAL)
ETHICS ADVISORY PANEL
OPINION #93-73, REQUEST #412
Issued September 14, 1993

The inquiring attorney is a certified public accountant (CPA) and asks whether he/she may state that designation in his/her advertising, on letterheads, or on business cards.

The resolution of this inquiry involves both Rule 7.1 and Rule 7.5.

Rule 7.1 entitled "Communications Concerning a Lawyer's Services" states that:

A lawyer shall not make a false or misleading communication about the lawyer or the lawyer's services. A communication is false or misleading if it:

(a) contains a material misrepresentation of fact or law, or omits a fact necessary to make the statement considered as a whole not materially misleading;

(b) is likely to create an unjustified expectation about results the lawyer can achieve, or states or implies that the lawyer can achieve results by means that violate the Rules of Professional Conduct or other law; or

(c) compares the lawyer's services with other lawyers' services, unless the comparison can be factually substantiated.

Rule 7.5 entitled "Firm Names and Letterheads" provides, in part, that "[a] lawyer shall not use a firm name, letterhead or other professional designation that violates Rule 7.1."

Rules 7.1 and 7.5 do not prohibit a lawyer from indicating on a letterhead or by other forms of communication that the lawyer is also qualified in a different field such as medicine, psychiatry, accounting, or marriage counseling. Annotated Model Rules of Professional Conduct, at 540 (2nd ed. 1992). Further, Rule 7.4 (Communication of Fields of Practice) does not prohibit such statements, as they do not indicate special ability as a lawyer, but ability as defined by the other profession involved. Id.

It is therefore the Panel's position that the inquiring attorney may designate CPA in his/her advertising, on letterheads.