BD. OF PUBLIC ACCOUNTANCY v. BASS

Nos. 03-10-00276-CV, 03-10-00277-CV, 03-10-00278-CV.

366 S.W.3d 751 (2012)

TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY and Board Members A. Carlos Barrera, John W. Dunbar, David D. Duree, James C. Flagg, Dorothy Fowler, Evelyn M. Martinez, James Pollard, and Catherine Rodewald, Appellants, v. Carl BASS, Appellee. Texas State Board of Public Accountancy and Board Members A. Carlos Barrera, John W. Dunbar, David D. Duree, James C. Flagg, Dorothy Fowler, Evelyn M. Martinez, James Pollard, and Catherine Rodewald, Appellants, v. Patricia Grutzmacher, Appellee. Texas State Board of Public Accountancy and Board Members A. Carlos Barrera, John W. Dunbar, David D. Duree, James C. Flagg, Dorothy Fowler, Evelyn M. Martinez, James Pollard, and Catherine Rodewald, Appellants, v. Thomas Bauer, Appellee.

Court of Appeals of Texas, Austin.

February 24, 2012.


Attorney(s) appearing for the Case

Bill Davis , Assistant Solicitor General, Office of the Attorney General, Jack Hohengarten , Assistant Attorney General, Financial and Tax Litigation Division, Bryce E. Benjet , Hull Henricks, LLP, Austin, TX, for Appellants.

Susan Henricks , Hull Henricks, LLP, Austin, TX, James J. Farrell , Melanie M. Blunschi Latham & Watkins, LLP, Los Angeles, CA, for Appellees.

Before Justices PURYEAR, PEMBERTON and ROSE.


OPINION

DAVID PURYEAR, Justice.

Carl Bass, Patricia Grutzmacher, and Thomas Bauer (collectively, the "accountants") are former employees of Arthur Andersen LLP. While employed by Andersen, they participated in the 1997 and 1998 audits of Enron Corporation's financial statements. Their work on those Enron audits led to disciplinary actions against them by the Texas State Board of Public Accountancy. This consolidated appeal arises out of their individual...

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