He was also a certified public accountant cpa licensed by


Bernie Lawyer practiced law in New Brunswick, Indiana, and had been a member of the Indiana Bar since 1983. He was also a Certified Public Accountant (CPA) licensed by the Indiana Board of Accountancy (Board) and was authorized by the Certified Financial Planner Board of Standards—a private organization—to use the designation Certified Financial Planner (CFP). Lawyer used both of these initials (CPA and CFP) in his advertising of his law practice and on his law office's stationery. When the Indiana Board of Accountancy learned that Lawyer advertised these designations (CPA and CFP), he was charged with practicing public accounting at an unlicensed firm, which violated the Public Accountancy Act. The officer who heard the case recommended that the Board dismiss the charges due to a lack of proof. The Board refused and declared Lawyer guilty of "false, deceptive, and misleading" advertising. County Court of Common Pleas affirmed. The case is now before the Indiana Appellate Court, on which you are the preceding judge. What do you see is the deciding issue and how would you decide?

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Financial Management: He was also a certified public accountant cpa licensed by
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