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STATE, BD. OF ACCOUNTANCY v. LEAGUE SERVICES

No. 15476.

697 P.2d 1171 (1985)

108 Idaho 157

STATE of Idaho, Through its IDAHO STATE BOARD OF ACCOUNTANCY, a State Agency, Plaintiff-Appellant, Cross-Respondent, v. LEAGUE SERVICES, INC., Defendant-Respondent, Cross-Appellant.

Supreme Court of Idaho.

March 26, 1985.

Attorney(s) appearing for the Case

Anthony G. Hall and Robert L. Miller, Boise, for plaintiff-appellant and cross-respondent.

Alan D. Cameron, Boise, for defendant-respondent and cross-appellant.

HUNTLEY, Justice.

The State Board of Accountancy (the Board) appeals from a ruling of summary judgment in favor of League Services, a corporation which the Board claims performs various accounting and auditing functions without a license. The Board contends that this alleged conduct is forbidden by I.C. §§ 54-218(3) and 54-218(4).

The Idaho Credit Union League (ICUL) is a non-profit trade association, all of whose members are credit unions chartered...

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