Heller v. Abess

• Decision Date: 24 October 1938
• Citation: 184 So. 122,134 Fla. 610
• Parties: HELLER v. ABESS et al.
• Court: Florida Supreme Court

184 So. 122

134 Fla. 610

HELLER v. ABESS et al.

Florida Supreme Court

October 24, 1938

Suit by Leonard L. Abess and others, as members of and comprising the State Board of Accountancy of the State of Florida, against Leon S. Heller to enjoin defendant from holding himself out to the public as a public accountant until he has received a certificate of authority from the Board. Decree for plaintiffs, and defendant appeals.

Affirmed. Appeal from Circuit Court, Palm Beach County C. E. Chillingworth, judge.

COUNSEL

Elmore Cohen and George B. Mehlman, both of West Palm Beach, for appellant.

No appearance for appellees.

OPINION

WHITFIELD Presiding Justice.

Chapter 15637, Acts of 1931, Ex.Sess., is entitled:

'An Act Creating the State Board of Accountancy of this State Providing for the Appointment of the Members of Such Board Fixing Their Term of Office, Prescribing the Powers of Such Board and Defining Its Duties; Providing for the Issuance of Certificates to Practice as Certified Public Accountants to Persons Who Shall Comply with the Terms of this Act; Regulating the Practice of Public Accounting in this State; Defining What Shall Constitute the Practice of Public Accounting; Authorizing the State Board of Accountancy to Prescribe Rules and Regulations and Requiring the State Board Promulgate Canons of Professional Ethics; Providing for the Revocation and Suspension of Certificates Held by Public Accountants and Certified Public Accountants; Prescribing Penalties for Violating the Provisions of this Act.'

The Act provides for the issue of certificates to persons who have qualified as certified public accountants, and requires a license tax to be paid annually for practicing in this State as a public accountant.

Section 10 of the Act as amended by Chapter 17267, Acts of 1935, § 1, is as follows:

'Section 10. Any person who shall receive from the Board under this Act, or who shall have heretofore received from the State Board of Accountancy of this State, a certificate to practice as a certified public accountant, shall be styled and know as a 'Certified Public Accountant', and no other person shall assume to use such title or the abbreviation 'C.P.A.' or any other word, words, letters or figures to indicate that the person using the same is a Certified Public Accountant. Any person who has heretofore received from the State Board of Accountancy of this State a Certificate or authority to practice as a public accountant shall be styled and known as a 'Public Accountant', and no other person, except a Certified Public Accountant, shall assume to use such designation to indicate that such person is entitled to practice as a public accountant in this State.

'That any person holding a proper certificate of authority to practice as a Public Accountant in the State of Florida, and who is in good standing thereunder, and who holds a certificate as a Certified Public Accountant issued by or under the authority of another State or political subdivision of the United States, may use the letters 'C.P.A.' after his name, provided he shows immediately after such letters the name of the state or political subdivision as aforesaid under whose authority such Certificate was issued.

'Any person violating any of the provisions of this Section shall be deemed guilty of a misdemeanor, and upon conviction shall be punished by a fine of not more than Five Hundred ($500.00) Dollars or imprisonment in the County Jail for not more than six months, or both, in the discretion of the trial court.'

On a bill of complaint in equity filed by the State board under Chapter 17265, Acts of 1935, to enjoin a violation of Chapter 15637, Acts of 1931, as amended by Chapter 17267, Acts of 1935, by the defendant who had not complied with the statute to practice as public accountant, it was

'Decreed...