LEO: Assisting Nonlawyer in Authorized  LE Op. 1077

 

Assisting Nonlawyer in Authorized Practice of Law.

 

May 23, 1988

 

You advise that you recently opened a law practice and have several

clients with needs in the areas of taxation, estate planning and

investments. Although you have experience in these areas, you prefer to

allocate this work to a nonlawyer accountant (non-CPA), whom you will pay

hourly. You state that you intend to clearly inform clients that the

person counseling them is not an attorney and to oversee work performed by

the accountant.

 

You wish to know whether or not the delegation of this work to an

accountant would violate Canon 3.

 

 DR:3-104 states that a lawyer or law firm may hire personnel to

perform delegated functions under the direct supervision of a licensed

attorney but shall not permit such nonlawyer personnel to (1) counsel

clients about legal matters; (2) appear as counsel in court or in

proceedings which are part of the judicial process; and (3) engage in the

unauthorized practice of law. DR:3-104(B) states that a lawyer or law

firm that employs nonlawyer personnel shall not permit any representation

that such nonlawyer is a lawyer. DR:3-104(C) states that a lawyer in a

law firm that employs nonlawyer personnel should exercise a high standard

of care to assure compliance by the nonlawyer personnel with the

applicable provisions of the Code of Professional Responsibility of

employing attorneys. DR:3-104(D) states that the delegated work of

nonlawyer personnel should be such that will assist only the employing

attorney and will be merged into the lawyer's completed product. The

lawyer shall examine and be responsible for all work delegated to

nonlawyer personnel. DR:3-104(E) states that the lawyer or law firm that

employs nonlawyer personnel shall not permit such nonlawyer to communicate

with clients or the public, including lawyers outside the firm, without

first disclosing his nonlawyer status.

 

As long as the accountant does not counsel your clients with regard to

legal matters, it would not be improper for you to delegate certain tasks

to the accountant. You must also be certain to clearly inform clients that

the accountant is not an attorney and oversee all work performed. The

Committee advises you to carefully consider the provisions of DR:3-104

and to ensure that you comply with this disciplinary rule.

 

The Committee has referred your letter to the Unauthorized Practice of

Law Committee for their consideration.

 

Committee Opinion May 23, 1988