Elliott v. University of Illinois

The title of the act here involved is “An Act to regulate the profession of public accountants.” An examination of its several sections will reveal that there is not a provision in it which attempts to regulate the profession, as such. The sole and only purpose of the act is to create a trade name — “Certified Public Accountant” or “C. P. A.” Manifestly it was intended to give a monopoly of the accounting business to those who possess such certificates, and no pretense is made of regulating the profession of public accountants. The body of the act is not germane to the title and violates…