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CARTWRIGHT v. STATE BD. OF ACCOUNTANCY

No. 88CA1856.

796 P.2d 51 (1990)

Alan H. CARTWRIGHT, James J. Clarke, and Public Accountants' Society of Colorado, a non-profit corporation of the State of Colorado, Plaintiffs-Appellees, v. The STATE BOARD OF ACCOUNTANCY, an administrative agency of the State of Colorado, said Board consisting of John Connell, Harold Hein, Sylvia Bruce, James Armstrong, and Rosemary Weiss, Defendant-Appellant.

Colorado Court of Appeals, Div. I.

April 5, 1990.

Attorney(s) appearing for the Case

Baker & Hostetler, Bruce D. Pringle, Randy L. Sego, Denver, for plaintiffs-appellees.

Duane Woodard, Atty. Gen., Charles B. Howe, Chief Deputy Atty. Gen., Richard H. Forman, Sol. Gen., Nancy A. Hopf, Asst. Atty. Gen., Denver, for defendant-appellant.

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 statutory 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...

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