Question. May an individual who is both an attorney at law and a certified public accountant list both titles on his calling card, somewhat in the following manner:

John Smith

Attorney at Law

Certified Public Accountant

Address: Telephone Number:


Answer. The answer to this question falls within the principle enunciated by this Committee in its answer in Opinion 388. We there ruled that attorneys who are also certified public accountants may practice both professions in the same office and so indicate on the office door provided that in the practice of their profession as certified public accountants they adhered to the professional standards applicable to attorneys at law with respect to advertising and solicitation.

In our answer in Opinion 96 we ruled that there would be no impropriety in a member of the Bar addressing a circular letter or printed announcement card to members of the Bar advising them that he is both a member of the Bar and a certified public accountant.


In the opinion of the Committee, proper use of the proposed card would not violate the Canons of Professional Ethics.