Moore v. California State Board of Accountancy

*1025MOSK, J.

I dissent. The majority opinion not only violates the intent of the Accountancy Act (Bus. & Prof. Code, § 5000 et seq.),1 as Justice George’s dissent points out, but it also violates the First Amendment of the United States Constitution and article I, section 2(a) of the California Constitution.

On the first of these issues, the State Board of Accountancy (Board) in issuing regulations to effectuate the Accountancy Act (Cal. Code Regs., tit. 16, § 2, hereinafter Regulation 2) prohibits what the statute permits. That is, section 5052 allows nonlicensed persons to offer basic accounting…