Ohio Board Advisory Opinion Op 89-031

The Supreme Court of Ohio
BOARD OF COMMISSIONERS ON GRIEVANCES AND DISCIPLINE
41 SOUTH HIGH STREET-SUITE 3370, COLUMBUS, OH 43215-6105
(614) 644-5800 FAX: (614) 644-5804
OFFICE OF SECRETARY
OPINION 89-31
Issued October 13, 1989
[CPR Opinion-provides advice under the Ohio Code of Professional Responsibility which is superseded by the Ohio
Rules of Professional Conduct, eff. 2/1/2007.]
SYLLABUS: An attorney may not be employed by a certified public accountant's firm for the
purposes of practicing law.
OPINION: We have before us your request for an opinion on whether a CPA firm may employ a
practicing attorney to perform technical and legal services. You indicate the attorney would
maintain his license to practice and would never present himself to be a CPA. The attorney would
write trusts and wills; prepare individual, trust, pension and estate tax returns and administer estates
for the firm's accounting clients.
There are several provisions in the Code of Professional Responsibility which, taken together,
prohibit this activity. Under DR 3-102 (A), a lawyer shall not share legal fees with a non-lawyer.
Ethical consideration 3-8 states that a lawyer should not practice law in association with a layman
or otherwise share legal fees with a layman. Disciplinary Rule 2-103 (C) provides that a lawyer
shall not request a person or organization to recommend or promote the use of his or her services.
In addition, a lawyer must not allow the desires of third persons to influence the independent
judgment of the lawyer on behalf of his or her clients. Code of Professional Responsibility, EC 5-
21. Ethical consideration 5-23 states that an organization employing a lawyer may seek,
consciously or unconsciously, to further its own economic interests through the actions of the
lawyers employed by it. Finally, DR 5-107 (B) states that lawyers shall not permit a person who
recommends, employs, or pays them to render legal services for another to direct or regulate their
professional judgment in rendering such legal services.
Based upon the foregoing, it is our opinion that a lawyer may not be employed by a CPA firm to
practice law for the firm's accounting clients.
This is an informal, non-binding advisory opinion based upon the facts presented and limited
to questions arising under the Code of Professional Responsibility.