May a lawyer who is also a CPA display both certificates in his office, list under both yellow-pages headings, and sign tax returns 'CPA'?

Plain-English summary

An attorney who is also a certified public accountant asked three questions: whether he may display certificates of bar admission and CPA registration on his office wall; whether he may be listed in the yellow pages under both the CPA and attorney headings; and whether he may use "CPA" after his name when signing as preparer of an income tax return. The committee began from Opinion 274 (1973), which held it is not ethically improper in itself to practice both law and another profession, but that DR 2-102(E) bars indicating the dual role on letterhead, office sign, or cards, or identifying oneself as a lawyer in connection with the other occupation.

On the first question, the committee concluded that displaying the bar and CPA certificates in the private office is not improper, because DR 2-102(E) prohibits publicizing and holding oneself out to the public as a dual practitioner, and a representation made in the private office to clients personally present is not made to the public at large. On the second question, it concluded the lawyer-CPA may be listed in the yellow pages under each classification, provided there is no cross-reference between the listings and neither listing indicates the other occupation, with the manner of the attorney listing governed by DR 2-102(A)(5) and the committee's many prior directory opinions.

On the third question, the committee concluded it is not improper to use "CPA" after the lawyer's name in the preparer-signature space of an income tax return, because that designation is a representation or holding-out only to the taxing authority, not to the general public. The committee urged lawyers who pursue another profession to study Opinion 274, repeating that when a lawyer performs for a client services that a non-lawyer could perform, he is nonetheless acting as a lawyer and subject to the Code.

Currency note

This opinion was issued in 1974, under the Code of Professional Responsibility, before Oklahoma adopted the Oklahoma Rules of Professional Conduct (1988) and the later Ethics 2000 revisions. The advertising premises underlying this opinion no longer reflect current law: the United States Supreme Court held in Bates v. State Bar of Arizona, 433 U.S. 350 (1977), that categorical bans on truthful lawyer advertising violate the First Amendment. Treat this page as historical context, not current guidance. Verify against current rules before relying on any specific rule, deadline, or requirement mentioned here.

Common questions

Q: Can a lawyer-CPA hang both his bar and CPA certificates in his office?

A: Yes. The committee said displaying the certificates in the private office is not prohibited publicity, because the representation is made to clients personally present, not to the public at large.

Q: Can the lawyer-CPA appear under both the attorney and CPA yellow-pages headings?

A: Yes, provided there is no cross-reference between the two listings and neither listing indicates the other occupation, with the attorney listing governed by DR 2-102(A)(5).

Q: Can the lawyer-CPA sign a tax return with "CPA" after his name?

A: Yes. The committee said using "CPA" in the preparer-signature space is a holding-out only to the taxing authority, not the general public, so it is not improper.

Background and rules framework

The opinion applied DR 2-102(E) of the Code of Professional Responsibility (a lawyer in another profession may not indicate it on letterhead, sign, or cards or hold himself out to the public as a dual practitioner) and DR 2-102(A)(5) (manner of telephone-directory listings), building on Opinion 274. The opinion predates the Model Rules and made no Model Rule citation.

Citations and references

Rules of Professional Conduct:

• DR 2-102(E) (Code of Professional Responsibility): a lawyer engaged in another profession may not indicate it on letterhead, sign, or cards or hold himself out to the public as a dual practitioner.
• DR 2-102(A)(5) (Code of Professional Responsibility): the permitted manner of telephone-directory listings.

Other opinions cited:

• Oklahoma Bar Association Opinion No. 274 (adopted June 23, 1973).

See also

• Okla. Bar Ethics Op. 274: Lawyer-accountant dual practice (overrules Opinion 208)
• Okla. Bar Ethics Op. 208: Lawyer-accountant holding out in both professions
• Okla. Bar Ethics Op. 277: Law degrees and the title "Doctor" on letterhead

Source

• Landing page: https://www.okbar.org/ethics/ethics-opinion-no-276/

Original opinion text

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

Use of designation CPA and displaying certification of law and accounting

Adopted February 22, 1974

INQUIRY

The Board of Governors has referred to the Committee the following questions submitted by an attorney:

1. Is it proper for an attorney who is also a certified public accountant to display on the wall of his office evidence of admission to the Bar of the state and registration as a certified public accountant?

2. Is it proper for an attorney who is also a certified public accountant to simultaneously cause his name to be listed in the yellow pages of the telephone book under headings for certified public accountants and attorneys?

3. Is it proper for an attorney who is also a certified public accountant after preparing an income tax return to use the initials "C. P. A." after his name in the space provided on the return for the signature of the preparer of the return?

OPINION

The Committee has previously held in Opinion No. 274 (adopted June 23, 1973) that it is not ethically improper, in and of itself, for a member of the Bar to simultaneously practice another profession or calling, but one occupying such a dual role is prohibited from so indicating on his letterhead, office sign, or professional cards, and he may not identify himself as a lawyer in any publication in connection with his other profession or business. DR 2_102(E). We further pointed out in that opinion the high risks of professional impropriety which confront a practicing attorney who undertakes to engage simultaneously in the practice of another profession or business.

Question No. 1: It is not ethically improper for an attorney who is also a certified public accountant to display on the wall of his office his certificate of admission to the Bar of the state and his certificate of registration as a certified public accountant. DR 2_102 (E) prohibits the attorney engaged in another occupation from publicizing and holding himself out to the public as a dual practitioner. Accordingly, a "representation" made by an attorney in his private office by displaying his certificates of admission to the Bar and registration as a certified public accountant are not considered as within the scope of prohibited publicity under the Disciplinary Rule. The representation of dual qualification in such an instance is not made to the public at large, but rather to clients personally present in the attorney's office.

Question No. 2: The Committee is of the opinion that a lawyer who also practices as a certified public accountant may be listed in the yellow pages of the telephone directory under each classification provided that there is no cross reference between the listings and neither listing indicates in any manner the other occupation.

The provisions of DR 2_102(a)(5) governs the manner in which an attorney may be listed as such in a telephone directory, and this Committee has rendered numerous opinions upon the subject.

Question No. 3: The Committee is of the opinion that it is not improper for an attorney who is also a certified public accountant after preparing an income tax return to use the initials "C.P.A." after his name on the space provided on the return for the signature of the preparer. The Committee is of the opinion that such designation involves a representation or "holding out" only to the taxing authority and not to the general public.

The Committee urges practicing lawyers who also pursue other professions or callings to familiarize themselves with this Committee's Opinion No. 274, published in Volume 44, Oklahoma Bar Association Journal, 2157 (June 30, 1973). In every case where a lawyer performs services for a client which could be performed by one not a member of the Bar, nevertheless, in performing them in the course of his legal services he is acting as a lawyer and subject to the Code of Professional Responsibility.