Legal Opinion
Arizona State Board of Accountancy v. Cole
Arizona Supreme Court
Decided July 19, 1978No. 13567PublishedCited by 3 opinions
1Opinion of the Court
GORDON, Justice:
Appellee established his residence in the State of Arizona in 1967 and has, since, continuously resided in this state. Soon after moving to Phoenix, appellee decided that he would like to practice as a Certified Public Accountant in Arizona.
The qualifications required of an applicant for a C.P.A. certificate are set forth in A.R.S. § 32-721:1
“A. A certificate of certified public accountant shall be issued by the board to any person who:
“1. Has attained the age of eighteen years, is of good moral character, and who is a resident of this state.
“2. Has not been convicted of a…
2Cases cited3 opinions
- Spindel v. JamisonSupreme Court of Virginia · 1958
- Clostermann v. SchmidtOregon Supreme Court · 1958
- Bevis v. EastlandDistrict Court of Appeal of Florida · 1966
3Cited by3 opinions
- State Board of Registration for Professional Engineers v. EberenzIndiana Court of Appeals · 1998
- Al-Khattat v. Engineering & Land Surveying Examining Board of the State of IowaSupreme Court of Iowa · 2002
- Caporale v. State Behavioral Sciences Regulatory BoardCourt of Appeals of Kansas · 2014