legal update - noel allen - thursday - regionals 2011
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Legal UpdateBoards Under Attack
NASBA Eastern Regional MeetingJune 23, 2011
Three Battle Fronts Court Challenges Legislative Budget Raids FTC Assault
Baisden v. California Board of Accountancy Banister v. California Board of Accountancy Duncan v. State Board Of Accountancy
(Idaho) Whisenant v. Alabama State Board of Public
Accountancy South Carolina Dept. Labor, Licensing &
Regulation v. Paulin Texas State Board of Public Accountancy v.
Bass
Other CPA Board Case Challenges
Banister v. California Board of Accountancy Johnson v. Hall (South Carolina) Larson v. Missouri Board of Accountancy Appeal of Mays (New Hampshire) Texas State Board of Public Accountancy v.
Bass
Legislative Budget Raids Potential Defenses
◦ State Constitution Limits on Uses of Funds◦ Riley v. Forbes (California 1924)◦ Opinion of Justices Case New Hampshire (1985)
FTC Assault Regulatory Board with a majority of
licensees constitutes an ipso facto antitrust conspiracy
State Action Exemption 10th Amendment
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