State Bar of Michigan
home member area contact us


 print this page

for members
SBM general information

member directory

admissions, ethics, and

diversity & inclusion

justice initiatives

member services

practice management
   resource center

public policy resource

publications and

research and links

sections & committees

ethics for members
ethics developments
ethics opinions
TAON (trust accounts)

from the courts
opinion searching
virtual court

for the public
public resources
media resources

giving opportunities
a lawyer helps
access to justice

Ethics Opinion

print this page


March 12, 1984


    A lawyer who is also a certified public accountant may indicate that fact on legal stationery.

    References: MCPR 2-102(E); CI-795; Bates v. State Bar of Arizona, 433 US 350 (1977); Michigan Supreme Court Administrative Orders 1978-4 and 1979-7.


A lawyer who is also a certified public accountant [CPA] is engaged in the practice of law and seeks to designate the fact that the lawyer holds both licenses on letterhead.

CI-795 states:

    "A certified public accountant who is also an attorney may list both on his professional card, letterhead and office sign."

Although some American Bar Association opinions reach a contrary result, they were rendered before the sanctions against advertising were removed by the United States Supreme Court in Bates v. State Bar of Arizona, 433 US 350 (1977). Likewise, the prohibition in MCPR 2-102(E) predates Michigan Supreme Court Administrative Order 1978-4, extended indefinitely by 1979-7.

The ABA Final Draft of the Model Rules of Professional Conduct will not alter this opinion. ABA i1437 is not directly in point but indicates that the listing of licensure as a CPA is not contrary to ethics.



follow us
Follow Us on Facebook Follow Us on LinkedIn Follow Us on Twitter Follow the SBM Blog


©Copyright 2015

website links
Contact Us
Site Map
Website Privacy Statement PDF
Staff Links

SBM on the Mapcontact information
State Bar of Michigan
306 Townsend St
Lansing, MI 48933-2012
Phone: (517) 346-6300
Toll Free: (800) 968-1442
Fax: (517) 482-6248