When I tell people that I’m a lawyer, they usually ask me about law school or what area I specialize

in, if any. When I tell people that I’m a lawyer and a CPA, there’s usually a look of complete
bafflement. While I’d like to think this stems completely from sheer impressiveness, I know it also
stems from confusion. After all, why would someone want to put themselves through both the Bar
and CPA Exam? But, as the saying goes, life takes you on the most unexpected journey.
 
I always knew that I wanted to have a business related degree, but I didn’t know that I wanted
to major in accounting or become a CPA until I worked at Bank of America during
college. While working there, I learned that you can get to know a lot about a business just by
looking at its books and records, such as how they spend their money, what their priorities are, how
much profit they make, and what business opportunities are available. But in order to tell that story,
you have to understand the numbers, and that’s what accountants do. I graduated with my
accounting degree from California State University, Fullerton in 2007. 
 
Afterwards, I worked at an accounting firm preparing tax returns. After our first busy season, I
spoke to my managing partner and emphasized how much I enjoyed the research and planning
aspects of taxes. He told me that getting a law degree would be the best way to specialize and
advance into higher levels of that type of work. After some consideration, I decided to pursue my law
degree and went to Chapman University where I obtained my JD (jurisprudence) as well as my LLM
(Master’s of Law in Tax). Following that year, I studied for and passed the CPA Exam.
 
After law school and obtaining my CPA license, I knew I wanted to begin working in an area
of law that had an emphasis on tax. So I looked into doing international tax, state and local tax,
etc. After working at different accounting firms, I found that I liked working with high net worth
individuals because my research and writing abilities directly affected them. I also got to know these
individuals on a more personal level and knew that I was making a difference in their lives. After
learning many technical and practical skills from working at several firms for a few years, I decided to
open my own practice, the Vuong Law Firm, to focus on estate planning and taxes.
 

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I chose this area of specialization for a couple of reasons. The first being because it combines
my expertise of both law and accounting. A lot of the time when people are working on their wills and
trusts, you’ll have an accountant sitting on one side and an attorney sitting on the other, both of
whom are attempting to dictate the situation, causing conflict between the two. By being both a CPA
and lawyer, my ability to understand the numbers as well as the legalities associated with estate
planning help me bridge that gap. This makes the planning process easier for my clients who know
that I have all their bases covered. 
 
Secondly, I’m genuinely passionate about helping others. Estate planning is so important, yet
very few people do it because they don’t know what it is or have misconceptions about what the
process entails. As an estate planning lawyer, I have a lot of clients who come in and are too
embarrassed to ask what a will and trust are because as adults, we’re just expected to know. I
decided to write a children’s book to ease the embarrassment and confusion. Titled Ellie Gets a Will
and Trust, the book is about a little girl named Ellie who goes to camp carefree knowing that her toys
and friends will be taken care of should anything happen to her. 
 
By writing this book, I wanted to provide a very high level overview of what a will and trust
are and offer it as a fun read to my clients who come into my office as I set up their
profile. This helps break the ice and also educates parents and children about estate planning in a
way that’s fun, interactive, and simplified. Helping my clients understand their family situation and
how to plan their estate for themselves and loved ones not only fuels my passion for helping others,
but it also makes what I do extremely rewarding. 
 
But getting to where I am today wasn’t easy. A lot of people ask me how I had time to manage a
work/life balance while pursuing my law degree and CPA credential. It definitely took some trial and
error. After I graduated from Fullerton, I had an entire summer with no obligations, so I decided to sit
for the CPA Exam. I passed BEC and REG, but failed AUD twice with a different review course. 
 
At the same time, I was also applying to law school and when I was accepted into Chapman
University, I knew that I had to shift my focus and wouldn’t be able to complete all sections of
the CPA Exam within the 18 month window. As a result, my BEC and REG scores dropped off.
But it all worked out for the best. After I finished my JD and LLM degree, I re-routed my attention
back to CPA licensure. 
Although I had a lot of doubts as to whether or not I would be able to pass because it had been
years since my undergraduate degree, I realized that all I needed was the right road map to
accomplish and stick to my goals, which is what led me to Roger CPA Review. The course used
every minute so efficiently, and I was actually having fun. Additionally, the flexibility of the online
program worked with my schedule and the instructor’s high energy kept me motivated, which was
important because at this time, my wife and I just welcomed a baby girl into our family. 
 
As a husband, father, and working professional, the most challenging part was finding time
to study for the CPA Exam while having external groups of family and friends understand the
amount of effort it entailed. I was normally the first and last person in the office every day, doing
lessons before and after work started. When I got home, I would do the practice problems. This
continued for 8 months of my life. I took breaks to spend time with my family when I could, and
greatly appreciated the helpful support of my wife. We both knew that this was only a temporary,
supplemental part of our lives that had to be done until I passed the exam. I think that once you
come to that realization, it makes the process much more feasible. 
 
What I’d like others to learn from my success story is to never think that you can’t do
something—whether that’s passing the Bar or CPA Exam, or both. Anything is within reach as long
as you put the time and effort into it. Just remember that every video lecture you watch and every
practice problem you do is for the greater cause and will help you reach your end goal. Many people
think that because they’ve been out of college a while or have been in the workforce for too long that
they won’t have the knowledge or skills to pass; however, that’s just not the case. If you get good
review programs to help you along the way and stick to your road map, all things are possible. 
 
There are myriad options available when it comes to selecting the professionals you will
utilize in your business and personal life, but the two most common are likely a CPA
and an attorney.
Dually-licensed Attorney-CPAs offer a far more advanced and superior option than an
expert in just a single field.
The skillsets required for both of these specialists are unique; the attorney must be able
to devise creative and persuasive solutions within the constraints of the law, whereas
the CPA must be painstakingly organized with a meticulous attention to detail to avoid
costly financial errors.

Although both professions require a different sort of mindset to achieve success in their
respective fields, the qualities that make up a good attorney and a good CPA are
remarkably complementary. For this reason, a dually-licensed Attorney-CPA can be an
exceptionally powerful asset.

Practical applications of dual-qualification

Dually-qualified professionals will typically find a niche in one of their disciplines,

meaning they will primarily practice in various areas of law or somewhere in the
accounting field. Nevertheless, the additional training will likely impact their work in
remarkably beneficial ways.

Consider the Attorney-CPA who primarily practices law:

One of the most common witnesses used in trials are financial advisors. When your
attorney is equally as trained in accountancy as a witness of the opposing party, they
are much more qualified to cross-examine and refute their testimony.

This could potentially be the difference between winning and losing a case, since an
attorney who is not trained in finance may have trouble understanding and countering
their claims.

Now take the Attorney-CPA who primarily practices accounting:

There is a good chance that a CPA will someday wind up being a witness in court
because the job often entails auditing and preparing financial documents for
businesses. However, many CPAs in this situation are unprepared for the litigation
process and will be ill-equipped to present their facts and figures in a suitably
persuasive manner that a judge or jury can understand.

Having the trial education and training of an attorney will ensure that if your business
ever winds up on the wrong end of a lawsuit, your Attorney-CPA will be able to present
the best case to help defend your interests.
And while these are two examples where dual licensing enhances the ability of your
hired professional to perform their assignment, there are plenty of other situations
where an Attorney-CPA is a superior option, including:

 Preparing tax documents if you are audited;

 Defending you before the IRS;
 Drafting estate planning documents;
 Serving as an expert witness for any sort of financial litigation;
 Representing you in divorce or drafting prenuptial agreements;
 Overseeing due diligence for merger and acquisition transactions; and
 Consulting or advising business development and operations.

In essence, any reason you may consider soliciting the services of an attorney or
accountant will benefit by the hiring of a dually-licensed Attorney-CPA.

An enhanced perspective

While your typical attorney or CPA is trained to think a certain way through their focused
education, a dually-licensed professional offers the advantage of a more comprehensive
objectivity; they are able to view and solve problems with the ingenuity of an attorney
combined with the resourcefulness of a CPA.

The integration of these skillsets can be incredibly valuable, as your Attorney-CPA can
draw from experiences in both industries as they assist with your legal and financial
requirements.

You can also feel confident in their motivation and diligence when it comes to meeting
your needs due to the staggering amount of work and effort that goes into attaining
accreditation in both of these technical fields — it requires a special person with
significant drive to go through essentially double the education and certification testing
necessary to achieve dual-accreditation.

This is something that a client clearly wants to see in the personality of a professional
who will be trusted to handle serious and complex responsibilities that can have a
substantial impact on their future.

When you are selecting a professional to protect you legally or financially, it is important
to choose the most qualified individual. For this reason, dually-licensed Attorney-CPAs
offer a far more advanced and superior option than an expert in just a single field.

Don’t get stuck with professional tunnel vision; consider the enhanced perspective of a
dually-licensed Attorney-CPA.
Dually-Certified Attorney-CPAs

For dually-licensed Attorney-CPAs, only the American Academy of Attorney-CPAs is

tailored toward your diverse skillset.
There are a plethora of professional organizations in the legal and accounting sectors
ranging from state Bar and AICPA associations to more specialized groups focusing on
particular areas of practice.

With all the choices available and each owning specific membership requirements and
yearly dues, it can be difficult for an attorney or accountant to determine which
organizations are worth the time, effort, and money to join.

To further complicate the decision, dually-licensed Attorney-CPAs have it even harder

since they are qualified in both fields, essentially doubling the pool of professional
organizations they have to choose from.

However, one organization stands out as the exceptional option for these uniquely
qualified individuals: The American Academy of Attorney-CPAs.

The only organization for your unique skillset

There are many advantages to joining professional organizations, such as professional

development, networking opportunities, and continuing education. However, only the
American Academy of Attorney-CPAs tailors their association toward the particular
needs of dually-certified professionals.

Attorney-CPAs combine a special combination of talents, and the requirements to

maintain both accreditations are significant.

AAA-CPA tailors our programs and benefits specifically to the needs of dually-qualified
professionals, including the ability to earn both CPE, CE and (m)CLE credits
simultaneously, unique dual-liability insurance that covers both professions, discounts
from a variety of different companies, networking events throughout the country, and
more.

Through unique services like the listserv, AAA-CPA members are exposed to a variety
of dually-licensed professionals working in many different fields.

Being a part of the AAA-CPA organization exposes members to an assortment of

professionals with experience and expertise in a number of law and accounting fields,
creating an invaluable referral network spanning the country.
AAA-CPA protects your right to dually practice

For more than 70 years, the American Academy of Attorney-CPAs has worked tirelessly
to protect the rights of dually-licensed attorneys and accountants  to practice both of
their professions.

Despite numerous attempts to block dual practice over the decades, AAA-CPA has
fought to ensure dually-certified Attorney-CPAs are allowed to continue their trades and
advertise their unique qualifications.

After years of battles both in and out of the courtroom, dual practice is now fully allowed
without any sort of restrictions on advertising your credentials. The diligent work of
Attorney-CPAs over the years has paid off by allowing dually-qualified professionals to
practice without fear of legal or ethical issues.

Join a long history of exclusive practitioners

The exhaustive list of professional organizations in the legal and accounting fields can
be overwhelming, particularly when you consider keeping up on yearly dues and events
for multiple associations.

However, for dually-licensed Attorney-CPAs, only the American Academy of Attorney-

CPAs is tailored toward your diverse skillset.

Membership benefits, events, and services are specifically designed to meet the
educational needs of your extensive qualifications, and AAA-CPA is the only
organization you can rely upon to stand up for your rights as a dual-practitioner.

By joining, you become a part of a long history of dually-licensed professionals who

have fought for — and won — the right for you to continue dual practice.

Attorney-CPAs own a distinct combination of talents, intelligence and determination;

don’t you deserve to be a part of an organization that works to meet your unique needs?
A Dually-Licensed Attorney: The Business Owner’s Best Friend

Small business owners and entrepreneurs quickly learn there is a lot more to starting a
business than simply having a great idea. Navigating the bureaucratic red tape involved
with getting a company off the ground — and in the greater scheme making it
successful — requires determination and effort.
If you want the most well-informed business advice you can get, a dually-licensed
Attorney-CPA has the tools to help your company succeed.
However, even the most motivated of individuals will likely run into situations where they
are unsure of how to proceed, which is where seeking professional guidance can help
ensure your dream doesn’t fall flat.

Two of the most commonly utilized professionals for small business owners are the
CPA and the attorney.

While the role of your accountant is obvious — they will help you with the financial and
tax issues — the reasons for needing a business attorney are much more diverse. From
writing and reviewing contracts to analyzing and reorganizing a company’s structure, a
skilled attorney can assist with a variety of small business needs.

Yet finding the right fit for your business needs can be difficult, as there are a plethora of
attorneys boasting of their business prowess. However, the most qualified individual to
advise you on business decisions should have a firm grasp of both the financial and
legal implications of the advice they offer.

Meet the small business owner’s best friend

Due to their comprehensive skillset, a practicing attorney who also holds an active CPA
license provides a much wider range of services than your typical business attorney.

Not only are they able to perform the plethora of tasks that attorneys already offer, but
their financial knowledge gives them a significant advantage in many of their
responsibilities.

For example, despite many attorneys claiming to specialize in helping small businesses,
many are not trained to understand the finer points of bookkeeping.

This obviously poses a serious problem, since it is difficult to trust the business advice
of someone who does not fully understand the fiscal ramifications of taking certain
actions — even if the attorney is knowledgeable about a specific industry.
A dually-licensed Attorney-CPA would be a much better fit since they could not provide
you with trustworthy legal services, but they can also analyze your company’s finances
to offer better advice on how to successfully grow your business.

Additionally, attorneys who lack the CPA credential may have a more difficult
adequately representing you should you ever end up in court — a risk that highlights
why it is so important to have an attorney you can call upon who is familiar with your
business.

A better protection from lawsuits

Let’s say a small business is being sued for fraud, with the primary evidence presented
being the company’s financial statements. An attorney lacking the CPA certification may
not understand the accounting methods being used, which would make it difficult to
build a proper defense.

If the attorney is prudent, they would collaborate with a financial advisor to sort things
out, though the charges of that additional professional would likely end up coming back
to you.

What happens all too often, however, is the attorney simply assumes they understand
the issues at hand well enough and heads to court. This could potentially cost you a lot
of money if they are wrong and the judgement goes against you.

On the other hand, a dually-licensed Attorney-CPA would be able to glance over the
financial statements and explain to the judge exactly how the numbers add up, reducing
misunderstandings or mistakes.

Skilled business attorneys are able to provide a variety of services for entrepreneurs,
whether you are trying to get a business off the ground or you have watched your
business grow and succeed.

However, an attorney familiar with the financial side of your business who understands
intricacies of your company’s cash flow will be able to provide much more accurate and
trustworthy advice.

It is important for all business owners to have an attorney at the ready who can help out
when legal complexities arise, and the added level of protection a lawyer offers is
particularly necessary due to the lawsuit culture endemic throughout the United States.

Your typical attorney is unlikely to have the skillset required to offer legal
counsel andaccurate business advice, but a dually-qualified Attorney-CPA knows both
sides of the business.
If you want the most well-informed business advice you can get, a dually-licensed
Attorney-CPA has all the tools to help your company succeed.

Students who plan to attend law school should investigate how to combine a degree in
accounting with a law degree. Many people develop an interest in law early in their academic
career and want to find the right undergraduate degree that will increase their chances of being
selected into the law school of their choosing. According to the American Bar Association, law
schools do not require a certain type of undergraduate degree to gain entrance into their
programs. However, the course work should be challenging, and students must demonstrate
academic excellence in their chosen undergraduate major.

Benefits of an Undergraduate Degree in Accounting to Prepare

for Law School
The most common type of accounting undergraduate is the Bachelor of Business
Administration degree in Accounting. This degree option encourages the development
of quantitatively based, problem solving skills which are very similar to the abilities
needed to conduct the logic exercises practiced by law school students during their
case study assignments. Additionally, nearly all degrees in accounting include
coursework on business law and federal taxation that exposes students to the same
regulatory constraints that govern corporations and public organizations as those
studied in law school programs. As corporate regulations are updated to deter
fraudulent activities within private and public organizations, the need for business
professionals with investigative accounting skills grows. The forensic accounting
coursework that is available even at the undergraduate level presents a good
introduction to the legal aspects of accounting and its role in the criminal justice system.

J.D. and Master of Accounting Double Major

It is no coincidence that many lawyers also hold the professional Certified Public
Accounting designation. Accounting is considered the language of business, and
attorneys practicing corporate law must demonstrate excellence in this area. Also, many
accounting firms employ CPA’s as well as tax attorneys to handle high-profile corporate
clients. To make themselves more competitive, some business professionals hold both
the Juris Doctor and the CPA credential. A direct path to this professional goal is the
Master of Accountancy and J.D. double degree program offered by many schools. This
extremely challenging program paves the way for aspiring attorneys to take the CPA
and bar examination in the early stages of their careers.

Related Resource: Accounting Degree Scholarships

Accounting Internships
Another somewhat overlooked benefit of combining a law degree with an undergraduate
or graduate degree in accounting is the opportunity for valuable internships. Because
the accounting vocation is so closely tied to the legal profession, many accounting
internships are conducted at law offices. The CPA requirements call for supervised work
experience so it is commonly expected that accounting students will have an internship
to gain this experience. This type of internship is particularly valuable to accountants
double majoring in law because it also serves as an important networking opportunity
when the internship takes place at a reputable law firm.

Conclusion
Business professionals who love a challenge and know how to position themselves to
be competitive in their chosen area of study often consider double majoring in two of the
most sought after disciplines in the market place. Opting to combine a degree in
accounting with a law degree is arguably the most efficient way to earn the professional
credentials for accounting and law.

A lawyer accountant is both a licensed lawyer and a licensed certified public

accountant, or CPA. While lawyer accountants can work in a variety of legal and
accounting fields, their unique skill set is well-suited for a career in tax law, estate
planning, corporate finance law, white collar criminal law or forensic accounting.
Also, lawyers with accounting backgrounds often work in the legal department of
accounting firms or for the Internal Revenue Service.

Earn a bachelor's degree in accounting or another related financial field from an

accredited college or university. Since most states require 150 semester credit hours to
become a CPA, you may need to obtain a master's degree to meet this requirement.
Some schools offer a five-year combined bachelor's and master's degree program to
meet this requirement.
Take the Uniform CPA exam and receive a passing score. The Uniform CPA exam is
a standardized test that covers four major areas: auditing and attestation, regulation,
accounting and reporting, and business environment and concepts.
Obtain one to two years of work experience under the supervision of a CPA, or for as
long as your state requires.
Apply for licensure from your state's Board of Accountancy.
Take the Law School Admissions Test, or LSAT, and apply to law schools accredited
by the American Bar Association, ABA.
Attend an ABA accredited law school and earn a juris doctor degree. If you are a full-
time student, this should take you three years. Focus your coursework on classes that
involve aspects of both accounting and the law, such as tax law, corporate finance,
land finance, real estate law and estate planning.
Apply for admission to the bar in the state where you want to practice law. In order to
gain admittance, most state bars will require you to pass an examination and undergo
an extensive background check regarding your character.