Legal Reinvention in Arizona: Part 2 – Make Room for the Big Four and What It Means for Law Firms

In a landmark development, KPMG Law US has become the first Big Four affiliate authorized to provide legal services in the United States, thanks to Arizona’s adoption of Alternative Business Structures (ABS). This bold step signals a significant shift in how legal services may be delivered in the years ahead—and it all started in Arizona.

Under Arizona's ABS framework, non-lawyer ownership and investment in law firms are permitted, creating a gateway for multidisciplinary entities like KPMG to enter the market.

The move enables KPMG to offer integrated tax, advisory, and now legal services under one roof, posing a potentially disruptive challenge to the traditional law firm model.

Reactions across the legal industry are mixed. Advocates point to increased competition, expanded service offerings for clients, and greater innovation. Critics, however, express concerns about professional independence, conflicts of interest, and the commodification of legal practice.

Regardless of the debate, Arizona remains at the forefront of regulatory experimentation. KPMG’s approval marks not just a regulatory milestone, but a turning point that could reshape the competitive landscape of legal services both regionally and nationally.