Columbus Bar Ass'n v. Verne, 99 Ohio St. 3d 50, 2003-Ohio-2463

Summary

The Ohio Supreme Court held that a certified public accountant engaged in the unauthorized practice of law by advising clients on the selection of a business structure and preparing documents to establish a limited liability company. The court enjoined the respondent from preparing legal documents constituting the unauthorized practice of law and taxed costs and expenses to him.

Holdings

1. A layperson who drafts documents creating a business entity for another person engages in the unauthorized practice of law.
2. A certified public accountant engages in the unauthorized practice of law when he advises clients about which business structure to choose because that advice requires substantial legal judgment in addition to tax and accounting considerations.

Questions Presented

1. Whether a nonlawyer certified public accountant engages in the unauthorized practice of law by preparing documents to create an LLC for others.
2. Whether advising clients about which business structure to select constitutes the unauthorized practice of law rather than permissible clerical or accounting assistance.

Disposition

other