rn48 rithin th4 lting the unlaw- z-0011 this depart- preparing in- a statute prohfblt- II psrforms euoh servioe Sor a mentlonsd bslor, your question rrim4tirs.

the Penal Code, Vsrnon’o Codifioa- Vor the purpose of thlr Aot,~the praatioa Or law iB deflaed 44 rOiiOW48

Vhoevar * + * for a oonalderatlon, re!jard or peouniaxy benefit, preaent or antloipated, dfreot aa to seoular or indirect, advises or oounaela another

law, or draws a paper, dooumsnt or laatruaeat arr40ting or relating to ssoular rtghtr, + * * 1s >raotlolng law.”

YO r^...

Honorable Fred Stookdale - pa&e 2

Saoh activity of a layman, therefore, ia in rlolation 0r the praotioe 0r law sot.

Our opinion would be the sam whether the lay- may be an eooountant or not.

. .

Very truly yours a ::.z 3, 1943 ATTORWEY CEN-EZIAL OP TEXAS

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Aseiatant OS-m