Ezel / Ethics Opinions / WSBA

What rules apply when a lawyer also practices another profession, such as accounting, with the same clients?

Short answer The committee concluded a lawyer serving in a dual capacity, as a lawyer and in another discipline such as CPA, must comply with RPC 1.8 and Formal Opinion 187.
Bar
WSBA
Issued
1992

Apply this to your situation

This page answers the general question as of 1992. Ask about yours and see what the current Washington Rules of Professional Conduct say for your facts, 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 Not binding precedent.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

The available record for this opinion is a one-sentence summary; the full text is noted as missing in the official source. Per that summary, the committee was of the opinion that a lawyer serving in a dual capacity, as a lawyer and in another discipline (for example, a CPA), must comply with RPC 1.8 and Formal Opinion 187.

Currency note

This opinion was issued in 1992, 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 Treat this page as historical context, not current guidance.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.

Common questions

Q: What rule governs a lawyer who also works as a CPA?

A: Per the summary, the committee said the lawyer must comply with RPC 1.8 and Formal Opinion 187.

Q: Why RPC 1.8?

A: RPC 1.8 governs conflicts and business or transactional dealings between a lawyer and a client, which is where a lawyer's second-profession services to the same client can create exposure.

Background and rules framework

The opinion applies RPC 1.8 (conflict of interest; specific rules on business dealings with clients), corresponding to ABA Model Rule 1.8, and points to WSBA Formal Opinion 187 for the dual-profession analysis. The summary frames the dual-capacity practice as subject to the conflict and business-transaction limits of RPC 1.8.

Citations and references

Rules of Professional Conduct:

  • ABA Model Rule 1.8 (conflict of interest; business transactions with clients); Washington RPC 1.8

Other opinions cited:

  • WSBA Formal Opinion 187 (dual professions).

See also

Source

Original opinion text

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

Advisory Opinion: 1506
Year Issued: 1992
RPC(s): RPC 1.8
Subject: Dual professions.

Lawyer serving in dual capacity as lawyer and another discipline (e.g., CPA) must comply with RPC 1.8 and Formal Opinion 187. [Ed. Note - this is a summary; opinion is missing.]

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