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DEPT. OF PRO. REG. v. RAMPELL

No. 79371.

621 So.2d 426 (1993)

DEPARTMENT OF PROFESSIONAL REGULATION, BOARD OF ACCOUNTANCY, Appellant/Cross-Appellee, v. Richard RAMPELL, Appellee/Cross-Appellant.

Supreme Court of Florida.

July 1, 1993.

Attorney(s) appearing for the Case

Robert A. Butterworth, Atty. Gen. and John J. Rimes, III, Asst. Atty. Gen., Tallahassee, for appellant/cross-appellee.

Robert M. Montgomery, Jr. of Montgomery & Larmoyeux, P.A., and Philip M. Burlington of Edna L. Caruso, P.A., West Palm Beach, for appellee/cross-appellant.

Kenneth R. Hart and Steven P. Seymoe of Ausley, McMullen, McGehee, Carothers & Proctor, Tallahassee, amicus curiae for The Florida Institute Of Certified Public Accountants.

GRIMES, Justice.

We review Department of Professional Regulation, Board of Accountancy v. Rampell, 589 So.2d 1352 (Fla. 4th DCA 1991), to determine the validity of sections 473.323(1)(l) and 473.317(1), Florida Statutes (1989). We have jurisdiction pursuant to article V, section 3(b)(1) of the Florida Constitution.

Richard Rampell is a certified public accountant (CPA). When he called two businesses to offer...

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