Can a lawyer run a law firm and a public accounting (CPA) business at the same time and serve the same client through both?

Short answer The committee concluded the RPCs do not prohibit jointly operating a law firm and a CPA business, but said that when providing both services to the same client it is unlikely the lawyer could identify and communicate all the potential conflicts required by RPC 1.1, 1.6, and 1.7.

Bar

WSBA

Issued

1993

Apply this to your situation

This page answers the general question as of 1993. 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 Not binding precedent.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 record of this opinion is a summary; the WSBA notes the original opinion is missing. As summarized, the committee concluded that the RPCs do not prohibit the joint operation of a law firm and a CPA business. It cautioned that when providing both services for the same client, it is unlikely the lawyer could identify and communicate to the client all of the potential conflicts as required by RPC 1.1, 1.6, and 1.7.

Currency note

This opinion was issued in 1993, 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. The publicly available record is a summary; the WSBA notes the original opinion is missing. Treat this page as historical context, not current guidance.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 run a CPA business?

A: As summarized, the committee said the RPCs do not prohibit the joint operation of a law firm and a CPA business.

Q: What is the problem with serving the same client through both?

A: The committee said it is unlikely the lawyer could identify and communicate to the client all the potential conflicts required by RPC 1.1, 1.6, and 1.7.

Background and rules framework

The opinion drew on RPC 1.1 (competence), RPC 1.6 (confidentiality), and RPC 1.7 (conflicts of interest), each corresponding to the same-numbered ABA Model Rules. The summarized holding allowed the dual-profession structure in the abstract while flagging that simultaneous law and accounting service to one client makes full conflict identification and disclosure difficult.

Citations and references

Rules of Professional Conduct:

ABA Model Rule 1.1 (competence); Washington RPC 1.1
ABA Model Rule 1.6 (confidentiality of information); Washington RPC 1.6
ABA Model Rule 1.7 (conflict of interest; current clients); Washington RPC 1.7

Source

Landing page: https://ao.wsba.org/print.aspx?ID=628

Original opinion text

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

Advisory Opinion: 1547
Year Issued: 1993
RPC(s): RPC 1.1, 1.6, 1.7
Subject: Dual professions; operation of law firm and public accounting services.

RPCs do not prohibit the joint operation of a law firm and a CPA business, but when providing both for the same client, it is unlikely that the lawyer could identify and communicate to client all of the potential conflicts as required by 1.1, 1.6, and 1.7. [Ed. Note - this is a summary; opinion is missing.]

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