Cartwright v. State Board of Accountancy

Opinion by

Judge STERNBERG.

The defendant, the State Board of Accountancy, appeals from a declaratory judgment which invalidated certain of its regulations as being in excess of its statu tory authority. At issue in this appeal is whether the Board has the statutory authority to prohibit non-certified public accountants from performing accounting services known as “reviews.” We agree with the trial court that the Board lacks such authority, and therefore affirm.

A “review” is one of three distinct levels of financial analysis recognized by the American Institute of Certified Public Accountants…