2FWREHU9ROXPH1XPEHU Accountant Liability to Third Parties in Georgia STATE BAR 2- WAY ACCESS TO SAM NUNN FEDERAL 2-WAY TRAFFIC CENTER PARKING ON CENTENNIAL OLYMPIC PARK DRIVE SPRING STREET BRIDGE REPAIR DETOUR NORTHERN PHASE Sept. 2014-Sept. 2015 For more information and alternative parking options, please visit www.gabar.org/springstdetours.cfm T urn to smarter tools for legal research. Visualize search results to see the best results Only Fastcase features an interactive map of search results, so you can see the most important cases at a glance. Long lists of text search results (even when sorted well), only show one ranking at a time. Sorting the most relevant case to the top might sort the most cited case to the bottom. Sorting the most cited case to the top might sort the ® most recent case to the bottom. Fastcase’s patent-pending Interactive Timeline view shows all of the search results on a single map, illustrating how the results occur over time, how relevant each case is Smarter by association.based on your search terms, how many Log in at www.gabar.org times each case has been “cited generally” by all other cases, and how many times each case has been cited only by the super-relevant cases within the search result (“cited within” search results). The visual map provides volumes more information than any list of search results – you have to see it to believe it! LTN Free to members of the State Bar of Georgia. #1 2010 Customer Satisfaction Survey Members of the State Bar of Georgia now have access to Fastcase for free. Unlimited search using Fastcase’s smarter legal research tools, unlimited printing, and unlimited reference support, all free to active members of the State Bar of Georgia. Log in at www.gabar.org and click the Fastcase logo. And don’t forget that Fastcase’s free apps for iPhone, Android and iPad connect to your bar account automatically by Mobile Sync. All free as a benet of membership in the State Bar of Georgia. Quick Dial Editorial Board Attorney Discipline 800-334-6865 Editor-in-Chief ext. 720 404-527-8720 Bridgette E. Eckerson Consumer Assistance Program 404-527-8759 Members Conference Room Reservations 404-419-0155 Julia Anderson Lynn Gavin Fee Arbitration 404-527-8750 Donald P. Boyle Jr. Chad Henderson CLE Transcripts 404-527-8710 Diversity Program 404-527-8754 Jacqueline F. Bunn Michelle J. Hirsch ETHICS Helpline 800-682-9806 John Clay Bush Michael Eric Hooper 404-527-8741 Clayton Owen Carmack Christine Anne Koehler Georgia Bar Foundation/IOLTA 404-588-2240 Georgia Bar Journal 404-527-8791 David Gan-wing Cheng Hollie G. Manheimer Governmental Affairs 404-526-8608 James William Cobb Addison Johnson Schreck Lawyer Assistance Program 800-327-9631 Timothy Jerome Colletti Pamela Y. 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Submissions should be 10 to 12 pages, double-spaced (includ- Theodore H. Davis Jr., 97-99 Walter M. Grant, 79-82 ing endnotes) and on letter-size paper. Citations should con- L. Brett Lockwood, 95-97 Stephen E. Raville, 77-79 form to A UNIFORM SYSTEM OF CITATION (19th ed. 2010). Please address unsolicited articles to: Bridgette Eckerson, State Stephanie B. Manis, 93-95 Bar of Georgia, Communications Department, 104 Marietta St. NW, Suite 100, Atlanta, GA 30303. Authors will be notified of the Editorial Board’s decision regarding publication. Officers of the State Bar of Georgia The Georgia Bar Journal welcomes the submission of news Patrise M. Perkins-Hooker President about local and circuit bar association happenings, Bar Robert J. Kauffman President-Elect members, law firms and topics of interest to attorneys in Georgia. Please send news releases and other informa- Charles L. Ruffin Immediate Past President tion to: Sarah I. Coole, Director of Communications, 104 Rita A. Sheffey Treasurer Marietta St. NW, Suite 100, Atlanta, GA 30303; phone: 404-527-8791; [email protected]. Patrick T. O’Connor Secretary Disabilities Sharri Edenfield YLD President If you have a disability which requires printed John R. B. Long YLD President-Elect materials in alternate formats, please contact the ADA Darrell L. Sutton YLD Immediate Past President coordinator at 404-527-8700 or 800-334-6865. Headquarters Communications Committee 104 Marietta St. NW, Suite 100, Atlanta, GA 30303 Peter C. Canfield Co-Chair 800-334-6865, 404-527-8700, FAX 404-527-8717 Visit us on the Web at www.gabar.org. Sonjui L. Kumar Co-Chair Coastal Georgia Office 18 E. Bay St., Savannah, GA 31401-1225 Communications Staff 877-239-9910, 912-239-9910, FAX 912-239-9970 Sarah I. Coole Director South Georgia Office Jennifer R. Mason Assistant Director 244 E. Second St. (31794) P.O. Box 1390 Tifton, GA 31793-1390 Derrick W. Stanley Section Liaison 800-330-0446, 229-387-0446, FAX 229-382-7435 Stephanie J. Wilson Communications Coordinator Publisher’s Statement Lauren Foster Administrative Assistant The Georgia Bar Journal (ISSN-1085-1437) is published six times per year (February, April, June, August, October, December) with a special issue in November by the State Bar of Georgia, 104 Marietta St. NW, Suite 100, Atlanta, Georgia 30303. Copyright State Bar of Georgia 2014. One copy of each issue is furnished to members as part of their State Bar dues. Subscriptions: $36 to non-members. Single copies: $6. Periodicals postage paid in Atlanta, Georgia and additional The opinions expressed in the Georgia Bar Journal mailing offices. Opinions and conclusions expressed in articles herein are those of the authors and not necessarily those of the are those of the authors. The views expressed herein Editorial Board, Communications Committee, Officers or Board are not necessarily those of the State Bar of Georgia, of Governors of the State Bar of Georgia. Advertising rate card will be furnished upon request. Publishing of an advertisement its Board of Governors or its Executive Committee. does not imply endorsement of any product or service offered. POSTMASTER: Send address changes to same address. 10 2FWREHU9ROXPH1XPEHU GBJ Legal Departments 10 4 From the President 18 Accountant Liability 6 From the YLD President to Third Parties in Georgia 36 Bench & Bar by Teresa E. Adams and J. Marbury Rainer 44 Office of the General Counsel GBJ Features 46 Lawyer Discipline 18 48 Law Practice Management Bike in Every Georgia County: 50 Section News A Personal Fundraising Initiative 52 Member Benefits Directly Benefitting the Georgia 54 Writing Matters 22 Legal Services Program by Sarah I. Coole 56 Professionalism Page 60 In Memoriam 22 64 CLE Calendar Celebrating Pro Bono— Notice It’s About Volunteering 70 by Michael Monahan 71 Classified Resources 72 Advertisers Index 26 Bar Center Hosts Conference of 30 Southeastern Bar Leaders: SOLSupport of Lawyers, AllAC Concern EncouragedE The Need for State Bars to Participate in the Regulation of the Practice of Foreign Lawyers by Linton Johnson 30 The State of SOLACE: Compassion and Generosity 48 Abound by Bonne Davis Cella 34 Notice of Expiring Board Terms From the President by Patrise M. Perkins-Hooker iCivics: An Investment in Our Future Civics is an interactive computer program that This year, the State Bar initiated a pilot program to introduce the iCivics curriculum to 8th and 9th was created by former U.S. Supreme Court graders in several public school systems through- out the state: Atlanta Public Schools, Harris County Justice Sandra Day O’Connor to help teach mid- Schools, Liberty County Schools, Muscogee County i Schools, Savannah-Chatham dle and high school students County Schools, Tift County Schools and Wilkinson County civics and the benefits of citi- “We are looking forward Schools. The State Bar is incur- ring the costs to train class- zenship in the United States. to the return of our room instructors and promote the program to teachers at state iCivics empowers teachers investment in time and conventions. If the pilot pro- gram is successful, we plan to with effective and engag- add additional school systems resources in the future during the next year. ing resources to develop the A major component of the adult citizens in Georgia.” program will be the volun- younger generation of citizens. tary participation of lawyers in classrooms to augment the The program exposes young people to concepts subject matter of the course with real world cases involving Foundations of Government, Road to the and current examples of the concepts being taught Constitution, the Constitution, the Legislative Branch, by the teacher. The lawyers will also serve as role the Executive Branch and the Judicial Branch using models to the students. We hope that the teacher and a competitive computer game model which awards the assigned attorney volunteer will work as a team points and prizes to the player.