WSBA 1995

Can a lawyer operate a single firm that offers both legal services and public accounting (CPA) services?

Short answer: The committee was of the opinion that nothing in the rules prohibits a lawyer from operating a professional services corporation offering both legal and accounting services, but it was unlikely the lawyer could serve the same client in both roles and still satisfy RPC 1.7, 1.6, and 1.1.

Apply this to your situation

This page answers the general question as of 1995. Ezel answers yours: whether it's allowed on your facts, under the current rules of professional conduct in your state, with citations.

Disclaimer: Advisory only. Not binding precedent.

About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official ethics opinion. The original opinion (linked on this page) is the authoritative source for any reliance.

Plain-English summary

A lawyer asked about operating a professional services corporation that would offer both legal services and public accounting services. The committee was of the opinion that nothing in the Rules of Professional Conduct prohibits a lawyer from operating such a corporation.

The committee added that it was unlikely the lawyer could provide both legal and accounting services to the same client and comply with the disclosure requirements of RPC 1.7 (conflicts of interest), RPC 1.6 (confidentiality), and RPC 1.1 (competence).

Currency note

This opinion was issued in 1995, before the Washington State Bar Association's adoption of the 2006 revisions to the Rules of Professional Conduct. Subsequent rule amendments or later opinions may have changed the analysis. Treat this page as historical context, not current guidance. Verify against current rules before relying on any specific rule, deadline, or requirement mentioned here. RPC 1.1, 1.6, and 1.7 correspond to ABA Model Rules 1.1, 1.6, and 1.7.

Common questions

Q: Can a lawyer also work as a CPA in the same firm?

A: The committee said nothing in the rules prohibits operating a professional services corporation that offers both legal services and public accounting.

Q: Can the lawyer-CPA serve the same client in both roles?

A: The committee said it was unlikely the lawyer could do both for the same client and comply with the disclosure requirements of RPC 1.7, 1.6, and 1.1.

Background and rules framework

The opinion applied RPC 1.7 (conflicts of interest), RPC 1.6 (confidentiality), and RPC 1.1 (competence), each corresponding to the same-numbered ABA Model Rule. The committee distinguished between the structure (a corporation offering both services, which the rules do not forbid) and the practical problem of serving one client in both capacities while satisfying those three rules' disclosure obligations.

Citations and references

Rules of Professional Conduct:

ABA Model Rule 1.1 (competence); Washington RPC 1.1
ABA Model Rule 1.6 (confidentiality); Washington RPC 1.6
ABA Model Rule 1.7 (conflicts of interest); Washington RPC 1.7

Source

Landing page: https://ao.wsba.org/print.aspx?ID=680

Original opinion text

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

Advisory Opinion: 1598
Year Issued: 1995
RPC(s): RPC 1.1, 1.6, 1.7
Subject: Dual professions; operating as lawyer and CPA.

Nothing in RPCs prohibit lawyer from operating professional services corporation offering both legal services and public accounting, but unlikely could do both for same client and comply with disclosure requirements of 1.7, 1.6, and 1.1. [Ed. Note - this is a summary; original opinion missing.]

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