Can a law firm or professional corporation use 'and Company' or '& Co.' in its name?

Plain-English summary

Opinion E-76-10 considered whether a professional corporation could add "and Company" to its name, so the firm would appear as "Smith, Jones and Co., S.C.," to more fairly reflect the status of shareholders whose names would not otherwise appear. The committee applied DR 2-101(B) (quoted as the firm-name rule), which barred practicing under a trade name, a name misleading as to the identity of the lawyers, or a firm name containing names other than those of the firm's lawyers, with limited exceptions for corporate symbols and deceased or retired members.

The committee reviewed the Wisconsin service-corporation statute (§ 180.99) and the general business-corporation statute (§ 180.07), noting that neither includes the word "Company" among the words used to designate corporate status, and observed that "Company" is a generic, commercial term. It traced the history from Canon 33 forward: early opinions, such as New York City Bar Opinion 587 (1941) and ABA Informal Opinions 377 and 402, treated "and Co." and "and Associates" as improper assumed or trade names. It acknowledged a later trend toward approval, citing ABA Formal Opinions 303, 310, and 318 and Informal Opinion 745, which sanctioned "Associates" and corporate designations to reflect limited responsibility in professional corporations.

The committee found that no prior opinion had expressly approved or disapproved "and Company" or "& Co." since DR 2-102(B), and that although the trend leaned toward approval, "& Co." is so allied with business or industrial purposes that it is not well suited to describe a law firm, would be a substantial departure from local custom, and would tend to lower the dignity of the profession, with a strict interpretation of DR 2-102(B) leaving no room for it. The committee therefore disapproved the use of "& Co." in the corporate name of a law firm.

Currency note

This opinion was issued in 1976, before Wisconsin's July 1, 2007 adoption of the revised Rules of Professional Conduct for Attorneys (the state's Ethics 2000 update), and it applies the former Code's firm-name rule (DR 2-101(B) / DR 2-102(B)) and predecessor Canon 33, together with Wis. Stat. §§ 180.99 and 180.07. The current counterpart is SCR 20:7.5 / Model Rule 7.5 (firm names and letterheads). The treatment of law-firm names changed after later constitutional decisions on lawyer advertising and the revised rules, which generally turn on whether a name is false or misleading. 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: Could a Wisconsin law firm call itself 'Smith, Jones and Co.' at the time of this opinion?

A: No. The committee disapproved the use of "& Co." or "and Company" in a law firm's corporate name as too commercial and contrary to a strict reading of the firm-name rule.

Q: Did the committee acknowledge a trend toward allowing such terms?

A: Yes. It noted a discernible trend in later opinions sanctioning "Associates" and corporate designations, but concluded that "& Co." remained unsuited to a law firm.

Background and rules framework

The opinion applied the former Code's firm-name rule (DR 2-101(B) / DR 2-102(B)) and predecessor Canon 33, along with the Wisconsin corporation-name statutes. The current counterpart is SCR 20:7.5 / Model Rule 7.5 (firm names and letterheads).

Citations and references

Rules of Professional Conduct:

• Model Rule 7.5 / SCR 20:7.5 (firm names and letterheads); former Code DR 2-101(B), DR 2-102(B), predecessor Canon 33

Statutes:

• Wis. Stat. § 180.99 (service corporations; corporate name)
• Wis. Stat. § 180.07 (business corporation name)

Other opinions cited:

• New York City Bar Opinion 587 (1941); ABA Informal Opinions 377, 402, 745; ABA Formal Opinions 303, 310, 318

See also

• WI Ethics Op. E-76-3: The "City Legal Clinic" Trade Name
• WI Ethics Op. E-80-16: Law Office Trade Name
• WI Ethics Op. E-79-9: Interstate Association of Law Firms

Source

• Landing page: https://www.wisbar.org/formembers/ethics/pages/formal-opinions.aspx
• Original PDF: https://www.wisbar.org/formembers/ethics/Ethics%20Opinions/E-76-10.pdf