Legal Opinion

Texas State Board of Public Accountancy v. Bass

Court of Appeals of Texas

Decided February 24, 2012No. Nos. 03-10-00276-CV, 03-10-00277-CV, 03-10-00278-CVPublishedCited by 16 opinions

1Opinion of the Court

OPINION

DAVID PURYEAR, Justice.

Carl Bass, Patricia Grutzmacher, and Thomas Bauer (collectively, the “accountants”) are former employees of Arthur Andersen LLP. While employed by Andersen, they participated in the 1997 and 1998 audits of Enron Corporation’s financial statements. Their work on those Enron audits led to disciplinary actions against them by the Texas State Board of Public Accountancy. This consolidated appeal arises out of their individual suits for judicial review of the Board’s orders revoking Bass’s and Bauer’s professional certificates and suspending Grutzmacher’s certificate…

2Cases cited21 opinions

  1. Valence Operating Co. v. DorsettTexas Supreme Court · 2005
  2. Centeq Realty, Inc. v. SieglerTexas Supreme Court · 1995
  3. MMP, Ltd. v. JonesTexas Supreme Court · 1986
  4. Acker v. Texas Water CommissionTexas Supreme Court · 1990
  5. Shah v. MossTexas Supreme Court · 2002

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3Cited by16 opinions

  1. Foreman v. WhittyCourt of Appeals of Texas · 2012
  2. City of Donna v. RamirezCourt of Appeals of Texas · 2017
  3. BD. OF PUBLIC ACCOUNTANCY v. Bass, Texas Court of Appeals, 3rd District (Austin)2012
  4. City of Houston, Texas v. 4 Families of Hobby, LLC, 4 Families of Houston, LLC and Pappas Restaurants, Inc., Texas Court of Appeals, 1st District (Houston)2024
  5. City of Plano, Texas v. Greg Hatch and Laura Hatch, Texas Court of Appeals, 5th District (Dallas)2019

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