Legal Opinion
Earles v. State Board of Certified Public Accountants
Court of Appeals for the Fifth Circuit
Decided April 24, 1998No. 97-30159PublishedCited by 2 opinions
1Opinion of the Court
DeMOSS, Circuit Judge:
Rules promulgated by the State Board of Certified Public Accountants of Louisiana prohibit CPAs from accepting commissions and engaging in the practice of so-called “incompatible professions.” These rules apply to Louisiana’s CPAs and have been used to prevent the three plaintiffs in this lawsuit from carrying out their accounting practices while simultaneously selling securities. The plaintiffs sued the Board and its individual members, seeking to block the enforcement of these rules.
The defendants filed a motion to dismiss the lawsuit, claiming immunity from suit (1)…
2Cases cited55 opinions
- United Mine Workers of America v. GibbsSupreme Court of the United States · 1966
- Papasan v. AllainSupreme Court of the United States · 1986
- Ex Parte YoungSupreme Court of the United States · 1908
- Pennhurst State School and Hospital v. HaldermanSupreme Court of the United States · 1984
- Cohen v. Beneficial Industrial Loan Corp.Supreme Court of the United States · 1949
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3Cited by2 opinions
- Hudson v. City of New OrleansCourt of Appeals for the Fifth Circuit · 1999
- Kenneth Don Earles v. State Board Of Certified Public Accountants Of LouisianaCourt of Appeals for the Fifth Circuit · 1998