ARIZONA STATE BD. OF ACCOUNTANCY v. KEEBLER

No. 1 CA-CIV 3378.

115 Ariz. 239 (1977)

564 P.2d 928

ARIZONA STATE BOARD OF ACCOUNTANCY, an administrative agency of the State of Arizona, Appellant, v. William KEEBLER and the United States of America, Appellees.

Court of Appeals of Arizona, Division 1, Department B.

Rehearing Denied April 22, 1977.

Review Denied May 24, 1977.


Attorney(s) appearing for the Case

Bruce E. Babbitt, Atty. Gen. by Patrick M. Murphy, Asst. Atty. Gen., Phoenix, for appellant.

Jennings, Strouss & Salmon by Kenneth T. Finke, Phoenix, for appellee, Keebler.

Gilbert E. Andrews, Richard W. Perkins, William A. Whitledge, Asst. U.S. Attys., Washington, D.C., for appellee, United States of America.


WREN, Judge.

The State Board of Accountancy brings this appeal from a judgment of the Superior Court ordering that the appellee, William Keebler, be granted a Certified Public Accountant certificate. This judgment reversed the Board's ruling that Keebler had failed to meet the statutory requirements for a C.P.A. certificate. On appeal, appellant questions the trial court's interpretation of certain critical language in the statute which sets out the qualifications...

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