We must remember that the Code of Professional Responsibility and unauthorized practice of law statutes are designed for the benefit of the public, for those we serve defining a minimum standard we expect from ourselves. Our expectations of conduct and performance go well beyond the minimum, and as professionals we adhere to principles that call for civil, but zealous representation and character exemplified by trust, honor, respect, loyalty and civility to the Court, lawyers and the public. Partnerships or other entities offering legal services in combination with various other services exist throughout the world, but have not yet taken hold in the United States, at least not formally. The present legal ethics rules prohibit activities that are central to presently structured and proposed multidisciplinary practices, the most noteworthy being the prohibition on fee sharing between lawyers and non-lawyers. There are a host of other impediments that have been identified by the committee and would require extensive examination before change could be recommended.
Most observers believe the United States is the next target.
This conclusion followed the earlier ABA Journal article in February 1998 reporting, Unlike nearly every U. S. jurisdiction, most European countries either allow accounting firms to engage in law practice themselves or to affiliate with law firms. Today, all the major accounting firms have significant legal practices throughout Europe . Indeed, in some markets they are among the largest providers of legal services for businesses. The European phenomenon naturally presents the question whether Europe is a precursor or an aberration. The answer is simply that it is different.