Legal Update - Noel Allen - Thursday - Regionals 2011

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Legal Update - Noel Allen - Thursday - Regionals 2011

  1. 1. Legal Update Boards Under Attack NASBA Eastern Regional Meeting June 23, 2011
  2. 2. Three Battle Fronts <ul><li>Court Challenges </li></ul><ul><li>Legislative Budget Raids </li></ul><ul><li>FTC Assault </li></ul>
  3. 3. <ul><li>Baisden v. California Board of Accountancy </li></ul><ul><li>Banister v. California Board of Accountancy </li></ul><ul><li>Duncan v. State Board Of Accountancy (Idaho) </li></ul><ul><li>Whisenant v. Alabama State Board of Public Accountancy </li></ul><ul><li>South Carolina Dept. Labor, Licensing & Regulation v. Paulin </li></ul><ul><li>Texas State Board of Public Accountancy v. Bass </li></ul>
  4. 4. <ul><li>Other CPA Board Case Challenges </li></ul><ul><li>Banister v. California Board of Accountancy </li></ul><ul><li>Johnson v. Hall (South Carolina) </li></ul><ul><li>Larson v. Missouri Board of Accountancy </li></ul><ul><li>Appeal of Mays (New Hampshire) </li></ul><ul><li>Texas State Board of Public Accountancy v. Bass </li></ul>
  5. 5. Legislative Budget Raids <ul><li>Potential Defenses </li></ul><ul><ul><li>State Constitution Limits on Uses of Funds </li></ul></ul><ul><ul><li>Riley v. Forbes (California 1924) </li></ul></ul><ul><ul><li>Opinion of Justices Case New Hampshire (1985) </li></ul></ul>
  6. 6. FTC Assault <ul><li>Regulatory Board with a majority of licensees constitutes an ipso facto antitrust conspiracy </li></ul><ul><li>State Action Exemption </li></ul><ul><li>10 th Amendment </li></ul>

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