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The Supreme Court And State Restraints On Cpa Business Solicitation, Peter E. Millspaugh

Akron Tax Journal

Over the last two decades, the United States Supreme Court has ruled on a number of questions with a direct bearing on the accounting profession. Extending this legacy, the High Court has once again entered the world of the practicing accountant to examine the Constitutional scope of State Boards of Accountancy to restrict direct, in-person, uninvited business solicitation within the profession. The High Court's findings and decision were delivered recently in the case styled Edenfield v. Fane, which considered a sole practitioner's challenge to solicitation restrictions adopted by the state of Florida. This ruling carries some important implications for …