WALSH v. STATE EX REL. STATE BD. OF PUBLIC ACCOUNTANCY

No. S-07-1083.

759 N.W.2d 100 (2009)

276 Neb. 1034

Michael P. WALSH, appellant, v. STATE of Nebraska ex rel. State Board of Public Accountancy of the State of Nebraska, appellee.

Supreme Court of Nebraska.

January 9, 2009.


Attorney(s) appearing for the Case

John P. Raynor, of Raynor, Rensch & Pfeiffer, Omaha, for appellant.

Robert T. Grimit and John J. Heieck, of Baylor, Evnen, Curtiss, Grimit & Witt, L.L.P., Lincoln, for appellee.

Noel L. Allen, of Allen & Pinnix, P.A., Raleigh, for amicus curiae National Association of State Boards of Accountancy.

HEAVICAN, C.J., WRIGHT, CONNOLLY, GERRARD, STEPHAN, McCORMACK, and MILLER-LERMAN, JJ.


WRIGHT, J.

I. NATURE OF CASE

The Nebraska State Board of Public Accountancy (Board) imposed sanctions on Michael P. Walsh for violation of its rules. The Board found that Walsh improperly advertised that he was a certified public accountant (CPA) without using a disclaimer to indicate that he was an "inactive registrant." The Board reprimanded Walsh and placed him on probation for 3 years, with the condition that he include the disclaimer along with any...

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