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McGLADREY & PULLEN v. BD. OF CERTIFIED

No. COA04-911.

615 S.E.2d 339 (2005)

McGLADREY & PULLEN, LLP, Petitioner, v. NORTH CAROLINA STATE BOARD OF CERTIFIED PUBLIC ACCOUNTANT EXAMINERS, Respondent.

Court of Appeals of North Carolina.

July 19, 2005.

Attorney(s) appearing for the Case

Parker Poe Adams & Bernstein, LLP, by William L. Rikard, Jr., R. Bruce Thompson, III, and Deborah L. Edney, Charlotte, for petitioner-appellant.

Allen and Pinnix, P.A., by Noel L. Allen and M. Jackson Nichols, Raleigh, for respondent-appellee.

TYSON, Judge.

McGladrey & Pullen, LLP ("petitioner") appeals from order adopting and affirming the declaratory ruling issued by The North Carolina State Board of Certified Public Accountant Examiners (the "Board"). We affirm.

I. Background

Petitioner is a North Carolina limited liability partnership and licensed by the Board to practice in North Carolina as a certified public accounting ("CPA...

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