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IN RE MAYS

No. 2010-101.

20 A.3d 232 (2011)

Appeal of Robert Daniel MAYS (New Hampshire Board of Accountancy).

Supreme Court of New Hampshire.

Opinion Issued: February 23, 2011.

Attorney(s) appearing for the Case

Robert Daniel Mays, by brief and orally, pro se.

Michael A. Delaney, attorney general (Elyse S. Alkalay, attorney, on the brief and orally), for the State.

DUGGAN, J.

The petitioner, Robert Daniel Mays, challenges a decision of the New Hampshire Board of Accountancy (Board) denying his application for a certified public accountant (CPA) certificate. The sole issue in this case is whether the Board exceeded its authority when it promulgated a rule requiring an applicant for initial certification as a CPA to secure experience in a licensed public accounting firm that actually practices public accounting in order to satisfy...

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