Can a lawyer who is also a CPA list both professions on the same business card, and what ethics rules apply to running both practices?

Plain-English summary

An attorney who is also a certified public accountant ran two sole proprietorships, one for each profession, and planned to move both into the same building while keeping them separate (distinct stationery, separate offices, different entrances and phone numbers, with neither letterhead referencing the other practice). He asked what ethical considerations his dual professions trigger and, specifically, whether he could show both his CPA designation and his status as a lawyer on his business card.

The committee concluded that a South Carolina lawyer may simultaneously practice another profession so long as he meets the requirements of both. The Rules of Professional Conduct do not expressly prohibit practicing dual professions or showing both on the same business card or letterhead, though it stated the "preferred choice" is to avoid mentioning one profession in connection with the other. The dual professional must remain mindful of his lawyer duties, particularly Rule 1.6 (confidentiality), Rule 1.7 (conflicts of interest), Rule 1.8 (business transactions with a client), and Rules 7.1 through 7.5 (advertising). On the stated facts, the committee observed the inquirer's separation measures went beyond what the rules require, and noted he should also adhere to any requirements of his other profession, which the opinion did not address.

Currency note

This opinion was issued in 1993, before the South Carolina Bar's adoption of the 2005 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 Treat this page as historical context, not current guidance.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.

Common questions

Q: Can a lawyer also work as a CPA?

A: The committee concluded yes, a South Carolina lawyer may practice another profession simultaneously so long as he meets the requirements of both.

Q: Can both professions appear on one business card?

A: The committee said the rules do not prohibit it, though it expressed a preference for not mentioning one profession in connection with the other.

Q: Which lawyer-conduct rules deserve special attention?

A: The committee flagged Rule 1.6 (confidentiality), Rule 1.7 (conflicts), Rule 1.8 (business transactions with clients), and Rules 7.1 through 7.5 (advertising).

Background and rules framework

The opinion noted the Rules of Professional Conduct do not proscribe dual-profession practice per se, and directed attention to Rule 1.6 (confidentiality), Rule 1.7 (conflicts), Rule 1.8 (business transactions with clients), and the advertising Rules 7.1 through 7.5. The South Carolina rule numbers correspond to the like-numbered Model Rules.

Citations and references

Rules of Professional Conduct:

• South Carolina RPC 7.1-7.5 / Model Rules 7.1-7.5: advertising and communications about a lawyer's services.
• South Carolina RPC 1.6 / Model Rule 1.6: confidentiality of information.
• South Carolina RPC 1.7 / Model Rule 1.7: conflicts of interest.
• South Carolina RPC 1.8 / Model Rule 1.8: business transactions with a client.

See also

• SC Bar Ethics Op. 94-26: Direct-Mail Brochures and Solicitation
• SC Bar Ethics Op. 94-10: Letters Offering Mediation Services

Source

• Landing page: https://www.scbar.org/for-lawyers/quicklinks/legal-resources/ethics-advisory-opinions/ethics-advisory-opinion-93-37/

Original opinion text

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

UPON THE REQUEST OF A MEMBER OF THE SOUTH CAROLINA BAR, THE ETHICS ADVISORY COMMITTEE HAS RENDERED THIS OPINION ON THE ETHICAL PROPRIETY OF THE INQUIRER’S CONTEMPLATED CONDUCT. THIS COMMITTEE HAS NO DISCIPLINARY AUTHORITY. LAWYER DISCIPLINE IS ADMINISTERED SOLELY BY THE SOUTH CAROLINA SUPREME COURT THROUGH ITS COMMISSION ON LAWYER CONDUCT.

Ethics Advisory Opinion 93-37

An attorney who is also a certified public accountant (CPA) maintains two sole proprietorships for the practice of his two professions. As of a certain date in the near future, the attorney plans to move both offices to another building. He intends to maintain the separation between the two practices, including distinct stationery, separate offices, different entrances into the building, and different telephone numbers. Neither letterhead includes reference to the other practice or professional designation.

Question:
What ethical considerations are triggered by the attorney's dual professions? Specifically, may the attorney show both his CPA designation and the fact that he is a lawyer on his business card?

Summary:
An attorney admitted to practice in South Carolina may engage in the simultaneous practice of another profession so long as he meets the requirements of both professions. The South Carolina Rules of Professional Conduct do not prohibit showing both professions on the same business card or letterhead, though the preferred choice would be to avoid mention of one profession in connection with the other.

Opinion:
The Rules of Professional Conduct as adopted in South Carolina (SCACR 407) do not expressly prohibit or proscribe the practice of dual professions per se. The dual professional must be careful to recognize his duties as a lawyer under the Rules of Professional Conduct, and must give specific attention to the requirements, inter alia, of Rule 1.6 (maintaining confidences), Rule 1.7 (conflicts of interest), Rule 1.8 (entering into business transactions with a client), and Rules 7.1 through 7.5 (advertising).

Under the facts presented, the inquirer's actions seem to have gone beyond what the rules require. The attorney should also be aware of and adhere to any requirements or limitations imposed by virtue of his other profession. This opinion does not reach those considerations.