ABA and AICPA create the National Conference of Lawyers and CPAs (“National Conference”) made up of members from both organizations. The attorneys had a majority of one. The National Conference became the prime antagonist of dual practitioners for many years. On March 4, the National Conference promulgated questions touching dual practice to the ABA Ethics Committee and to the AICPA Ethics Committee. AICPA was not opposed to dual practice. The ABA Ethics Committee however, campaigned to outlaw dual practice. In October the ABA Ethics Committee issues Opinion 272 which condemns dual practice from a single office but because of a lack out of unanimity in the Ethics Committee it did not foreclose the possibility of dual practice from separate offices. The ABA Opinions on dual practice were adopted by a few state bar associations and rejected by others; most of the states, however, remained neutral. IRS independently set its own rules in Circular 230 as to who (attorneys and CPAs) may represent tax payers before and prepare tax returns to be filed at the Source

Outlet Details

Scope International, Trade/B2B
Language English
Country United States of America
UVMs Request pricing