Forgét v. State ex rel. State Board of Public Accountancy

NATURE OF CASE

Gerard T. Forgét III was sanctioned by the Nebraska Board of Public Accountancy (the Board) for holding himself out as a certified public accountant (CPA) without holding an active CPA permit, in violation of the Public Accountancy Act, Neb. Rev. Stat. § 1-105 et seq. (Reissue 1997 & Cum. Supp. 2002). The primary question presented in this appeal is whether an individual who has successfully taken the CPA examination, but has not completed the experience requirement necessary to obtain a CPA permit, may be considered an “inactive” CPA and use the designation “CPA.”

BACKGROUND

Forgé…