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ARIZONA STATE BD. OF ACCOUNTANCY v. COLE

No. 13567.

119 Ariz. 489 (1978)

581 P.2d 1139

The ARIZONA STATE BOARD OF ACCOUNTANCY, an administrative agency of the State of Arizona by Robert O. Baker, William G. Farrow, T.R. Pickett, D. Jay Ryan and Mike Marusich, Board Members, Appellant, v. Keith L. COLE, Applicant for a Certificate of Certified Public Accountant by Reciprocity, Appellee.

Supreme Court of Arizona, In Banc.

July 19, 1978.

Attorney(s) appearing for the Case

Bruce E. Babbitt, Former Atty. Gen., John A. LaSota, Jr., Atty. Gen., Gary L. Sheets, Asst. Atty. Gen., Phoenix, for appellant.

McGillicuddy & Rich by Joseph T. Rich, Jr., Phoenix, for appellee.

GORDON, Justice:

Appellee established his residence in the State of Arizona in 1967 and has, since, continuously resided in this state. Soon after moving to Phoenix, appellee decided that he would like to practice as a Certified Public Accountant in Arizona.

The qualifications required of an applicant for a C.P.A. certificate are set forth in A.R.S. § 32-721:1

"A. A certificate of certified public accountant shall...

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