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IBANEZ v. FLORIDA DEPT. OF BUSINESS AND PROFESSIONAL REGULATION, BOARD OF ACCOUNTANCY

No. 93-639.

512 U.S. 136 (1994)

IBANEZ v. FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION, BOARD OF ACCOUNTANCY

United States Supreme Court.

Decided June 13, 1994.

Attorney(s) appearing for the Case

Silvia Safille Ibanez, pro se, argued the cause for petitioner. With her on the briefs were J. Lofton Westmoreland and Robert J. Shapiro.

Lisa S. Nelson argued the cause and filed a brief for respondent.*

Ginsburg, J., delivered the opinion for a unanimous Court with respect to Part II—B, and the opinion of the Court with respect to Parts I, II—A, and II—C, in which Blackmun, Stevens, Scalia, Kennedy, Souter, and Thomas, JJ., joined. O'Connor, J., filed an opinion concurring in part and dissenting in part, in which Rehnquist, C. J., joined, p. 149.

Justice Ginsburg delivered the opinion of the Court.

Petitioner Silvia Safille Ibanez, a member of the Florida Bar since 1983, practices law in Winter Haven, Florida. She is also a Certified Public Accountant (CPA), licensed by respondent Florida Board of Accountancy (Board)1 to "practice public accounting." In addition, she is authorized by the Certified Financial Planner Board of Standards,...

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