Legal Opinion

Kimball v. New Hampshire Board of Accountancy

Supreme Court of New Hampshire

Decided September 18, 1978No. 78-085PublishedCited by 25 opinions

1Opinion of the CourtDouglas, J.

The question in this case is whether the New Hampshire Board of Accountancy exceeded its statutory authority when it promulgated a regulation requiring “[a] 11 partners of partnerships practicing public accounting in the State of New Hampshire [to] either be ‘certified public accountants’ or ‘public accountants’ licensed in some state or other jurisdiction.”

According to an agreed statement of facts, N. F. Bigelow & Company was formed in 1972 and is a firm doing business as a partnership. As the only firm in the State that practices accountancy and that consists of partners who are accountants…

2Cases cited8 opinions

  1. Home Building & Loan Assn. v. BlaisdellSupreme Court of the United States · 1934
  2. Ferretti v. JacksonSupreme Court of New Hampshire · 1936
  3. State v. NormandSupreme Court of New Hampshire · 1913
  4. Rosenblum v. Judson Engineering Corp.Supreme Court of New Hampshire · 1954
  5. Blue Mountain Forest Ass'n v. Town of CroydonSupreme Court of New Hampshire · 1977

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3Cited by25 opinions

  1. Appeal of PlantierSupreme Court of New Hampshire · 1985
  2. Opinion of the JusticesSupreme Court of New Hampshire · 1981
  3. Appeal of Concord Natural Gas Corp.Supreme Court of New Hampshire · 1981
  4. In Re Alexis O.Supreme Court of New Hampshire · 2008
  5. Smith Insurance v. Grievance CommitteeSupreme Court of New Hampshire · 1980

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