Ryan S. Christensen (J.D. 2012, Iowa), Note, Roosters in the Henhouse? How Attorney-Accountant Partnerships Would Benefit Consumers and Corporate Clients, 37 J. Corp. L. 911 (2012):

This Note argues that the ABA should modify its Model Rules and allow MDPs in the United States. Part II provides an overview of the MDP debate in the past decade. Part III provides an analysis of this debate. Finally, Part IV offers a recommendation that the ABA alter its stance toward MDPs and instead adopt an approach similar to that of England's LSA.

Specifically, this Note argues that attorney-accountant partnerships will benefit corporate clients and consumers through more efficient services. Allowing attorneys to practice under MDPs will facilitate competition and decrease the costs of legal services. This change will also allow corporate clients to turn to one source for most, if not all, of their legal and financial service needs. A decrease in transaction costs will then allow corporate clients to more efficiently allocate their resources, thus strengthening the overall economy.