Wright v. Aldridge

• Decision Date: 23 May 1929
• Docket Number: 3 Div. 890.
• Citation: 123 So. 33,219 Ala. 632
• Parties: WRIGHT v. ALDRIDGE ET AL., MEMBERS OF ALABAMA BOARD OF PUBLIC ACCOUNTANCY.
• Court: Alabama Supreme Court

123 So. 33

219 Ala. 632

WRIGHT v. ALDRIDGE ET AL., MEMBERS OF ALABAMA BOARD OF PUBLIC ACCOUNTANCY.

3 Div. 890.

Supreme Court of Alabama

May 23, 1929

Rehearing Denied June 27, 1929.

Appeal from Circuit Court, Montgomery County; Leon McCord, Judge.

Petition of Percy V. Wright for mandamus to M. W. Aldridge and others as members of the Alabama Board of Public Accountancy. From a judgment sustaining a demurrer to the petition and dismissing it, petitioner appeals. Affirmed.

James S. Edson, of Birmingham, for appellant.

W. B Harrison, of Birmingham, for appellee.

BROWN J.

The appellant filed his petition in the circuit court of Montgomery county, alleging that prior to the month of September, 1921, "he was a duly licensed certified public accountant and as such was engaged in the practice of his profession at Montgomery, Alabama, having theretofore been duly licensed" by the Alabama board of public accountancy; "that during the month of September, 1921 the said board entered an order revoking his certificate because of certain unprofessional conduct alleged to have been practiced by" him; that during the month of December, 1928, he filed with the secretary of the board a petition for reinstatement "and for the return of his certificate as such certified public accountant; that upon the filing of said petition, as aforesaid, a date was set for the hearing thereof; that upon the hearing of said petition for reinstatement" the said board "entered an order or decree refusing to take jurisdiction of and to entertain said petition and denying the application of your petitioner on the ground and for the alleged reason that said board had no jurisdiction or authority to entertain said petition for reinstatement," and praying that a writ of mandamus be granted, commanding the board of public accountancy to take jurisdiction of and hear the petition for reinstatement.

The respondent board, waiving the issuance of the rule nisi appeared and filed a demurrer to the petition, asserting that the statute confers on it no authority to reinstate an accountant whose certificate had been revoked. The demurrer was sustained, and, the petitioner declining to plead over, the petition was dismissed.

The statute authorizes the board after an examination testing the knowledge of the applicant as to the "Theory of Accounts," "Practical Accountancy," "Auditing," "Commercial Law as Affecting Accountancy," and such other branches of knowledge pertaining to accountancy as the board may deem necessary to maintain the highest standard of proficiency in the profession of practical accounting, to issue certificates under their signature and official seal to "any citizen of the United States, residing or having a place for the regular transaction of business in the State of Alabama, over the age of twenty one years and of good moral character, to charge each applicant for a certificate, a fee not exceeding the sum of twenty-five dollars, the same to be paid when the application is filed. The fund arising from such fees is to be used in paying the expenses of the board, including mileage, hotel expenses, and an amount not to exceed ten dollars per day, for the time expended in conducting examinations and issuing...