Plaintiffs and Appellants Sample Essay

A. Board of Accountancy has a intent to protect consumers by training certified public comptroller that are non run intoing the board’s criterions. B. The single plaintiff in errors were CPAs and spouses of KPMG. which is an international accounting house. C. The administrative jurisprudence justice made the determination on the issue of prehearing costs. *

D. The accounting house was required to reimburse $ 1. 8 million of the board’s fact-finding costs. E. The costs constituted about 17 per centum of the board’s 2002-2003 sum outgos. F. The plaintiff in errors argued this significant award created an impermissible fiscal involvement on the board’s portion in the result of this instance. *

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Issue:
Did award created an impermissible monetary involvement on the board’s portion in the result of this instance?
Rule:
Cal. Bus. & A ; Prof. Code ? 5107 ( a ) provides that the board may bespeak the administrative jurisprudence justice to pay the Board all sensible costs of probe and prosecution of the instance by disciplined accredited professionals.


Analysis:
The Appeal tribunal held that:

A. Appellants were disciplined because they failed to follow with professional criterions. B. The costs were non all right ; they were prehearing
costs. which the board had already spent on look intoing the instance. C. The administrative jurisprudence justice who made a determination on the costs did non hold a fiscal involvement in the determination. D. The Board was deprived of the power to reexamine of the administrative jurisprudence judge’s governing on fact-finding costs to increase the cost award. The lone power the Board has is to sign the award that the ALJ has made. E. The infliction of prehearing costs did non go against due procedure and did non annul the Board’s determination.

Decision:
The CA Appellate Court held that the CA State Board of Accountancy had no monetary involvement in * the result of the test of McBride et Al. . v. California State Board of Accountancy and it insulate it from any such struggle with regard to recovery of fact-finding costs.

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