MAX FORMAN, PETITIONER,
v.
STATE BOARD OF ACCOUNTANCY, STATE OF FLORIDA, RESPONDENT

Fla. 3d DCA | 1971-01-12
No. 70-653
Before CHARLES CARROLL, HEN-DRY and SWANN, JJ.
243 So. 2d 4 Florida District Court of Appeal, Third District (1971) Positive Treatment
Cited by 10 cases

AI-generated. These summaries, headnotes, and key points are machine-generated and may contain errors or omissions. Always verify against the full opinion text below. Not legal advice.

Synopsis

Max Forman challenged a three-month suspension of his public accountant certificate imposed by the Florida Board of Accountancy for alleged statutory violations. The District Court of Appeal upheld the suspension, finding the Board's decision supported by substantial competent evidence and rejecting Forman's arguments that the statute was unconstitutionally vague, that non-accounting conduct was improperly considered, and that he was denied due process.


Holding

The court affirmed the suspension, holding that the Board's decision was supported by substantial competent evidence; that general statutory language concerning fraudulent, wrongful, or unlawful acts and unfitness is sufficiently clear in professional licensing contexts; that conduct outside the practice of accounting may still support suspension; that the admission of evidence from an unrelated civil matter was harmless error; and that no due process violation occurred.


Headnotes

[1] General terms such as "fraudulent, wrongful, or unlawful" acts are sufficiently clear in statutes regulating licensed professions to designate actionable misconduct.

[2] A professional's conduct outside the direct performance of professional duties may be grounds for disciplinary action if it renders the professional unfit to associate wi…

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Key Quotes

“In a statute relating to regulation of conduct of persons licensed to practice a profession, general terms such as 'fraudulent, wrongful, or unlawful' acts, or 'an act which renders him unfit to associate with the fair and honorable members of a profession' are sufficiently clear in declaring or designating actionable misconduct.”

Establishes that vague statutory language is permissible in professional licensing regulation and is sufficiently definite to survive constitutional challenge.

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Facts & Procedural History

Forman, a public accountant, was charged with violations of Florida's public accountancy statute under Chapter 473, F.S.A. Following a noticed hearing…

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Opinion of the Court
CARROLL, Judge.

CARROLL, Judge.

By petition for certiorari there is presented for review an order of the Florida Board of Accountancy suspending for three months the certificate to practice of the petitioner, a public accountant.

Under the procedure provided in Chapter 473 Fla.Stat., F.S.A. relating to Public Accountancy, the petitioner was charged with certain violations of the statute therein made a basis for suspension or revocation of a public accountant’s certificate to practice. Following a noticed hearing the Board entered an order containing findings of the commission of violations by the petitioner of the statute as alleged, and suspending his certificate to practice as a certified public accountant for a period of three months. The order was superseded pending appellate review.

We have considered the several contentions of the petitioner in the light of the record and briefs and find them to be without merit. Upon examination of the record, with due regard to the quantum of proof applicable in such cases, we conclude the decision of the Board was supported by substantial competent evidence. No useful purpose would be served by restatement of the evidence.

The petitioner contends the statutory provisions invoked are invalid because vague and indefinite. The statute is not, as claimed by petitioner, a penal or criminal act. In a statute relating to regulation of conduct of persons licensed to practice a profession, general terms such as “fraudulent, wrongful, or unlawful” acts, or “an act which renders him unfit to associate with the fair and honorable members of a profession” [§ 473.20(1) (d) and (g), now appearing as § 473.251(1) (c) and (f)] are sufficiently clear in declaring or designating actionable misconduct. It would be impracticable, if not impossible, for the legislature to undertake to enumerate every act of fraud, or of unprofessional or dishonorable conduct justifying revocation or suspension of which a certificate holder might be guilty.

The petitioner further contends that the action or actions for which the suspension order was entered did not represent any conduct by him done as an accountant or in the course of performing accounting duties. If such is the fact (and the respondent points to the record as disclosing the contrary) that circumstance would constitute no reason to reverse the challenged order. See The Florida Bar v. Hefty, Fla. 1968, 213 So.2d 422.

Petitioner presents the contention that the order should be reversed because *6the Board improperly accepted evidence consisting of copies of a civil complaint and consent judgment involving petitioner in a case in another state, dealing with an unrelated matter. We find no harmful error there for two reasons. First, as pointed out by the respondent, the petitioner had placed his character in issue and presented character evidence as to which the questioned matter was introduced in rebuttal. Secondly, in such proceedings held before administrative boards they are allowed considerable leeway in attempting to arrive at the truth of the matter, and the rules of exclusion of evidence are not applied therein with that strictness which is required in trials in courts of law. McFall v. Florida State Board of Dental Examiners, Fla.App.1965, 173 So.2d 458, 460; Sauls v. De Loach, Fla.App.1966, 182 So.2d 304, 305; Odessky v. Six L’s Packing Company, Inc., Fla.App.1968, 213 So.2d 732, 734.

As a final point the petitioner presents the contention that he was denied due process in that the Board failed to comply with requirements that parties be permitted to take part in the proceedings and to submit findings and conclusions for consideration of the Board and to present and argue exceptions to the ruling of the Board. In support thereof the petitioner states only that the record fails to show that such rights were accorded him. We find no merit in that contention. The petitioner was given notice of the proceedings of the Board and participated therein. The record does not reveal any denial of due process as claimed. No objection appears to have been made to the time or place of hearing or to the procedure as employed by the Board.

No reversible error or departure by the Board from essential requirements of law having been demonstrated, certiorari is denied and the challenged suspension order of the Board is affirmed.

It is so ordered.


Cases With Similar Vibessemantic neighbors from the corpus


Citator

Cited By

  • Jones v. City OF Hialeah, 294 So. 2d 686 (Fla. 3d DCA 1974)
    …cial error. Generally, adjudicatory proceedings before administrative boards are not required to adhere to strict rules pertaining to the exclusion of evidence required in trials in a court of law. Forman v. State Board of Accountancy, Fla.App.1971, 243 So. 2d 4; McFall v. Florida State Board of Dental Examination, Fla.App.1965, 173 So. 2d 458; Fla.Stat. § 120.27, F.S.A. Appellants contend that the most damaging hearsay testimony introduced at their hearing was a tape recording and written transcript of th…
  • Tomerlin v. Dade Cnty. Sch. Bd., 318 So. 2d 159 (Fla. 1st DCA 1975)
    …ion, and the term “immorality” is sufficiently clear to designate actionable misconduct. It would be impossible for the legislature to set forth and to define every immoral act justifying dismissal of a teacher. Forman v. State Board of Accountancy, 243 So. 2d 4 (Fla.App.1971). Any reasonable person should know that the act performed by Tomerlin was immoral, and was prohibited by the statute. In addition, Tomerlin contends that the statute is unconstitutional unless it is interpreted to connect his immoral…
  • Buchman v. State Bd. OF Accountancy, 245 So. 2d 888 (Fla. 1st DCA 1971)
    …PER CURIAM. Certiorari denied. See Forman v. State Board of Accountancy, Case No. 70-653 in the records of the District Court of Appeal, Third District of Florida, 243 So. 2d 4, opinion filed on January 12, 1971. CARROLL, DONALD K., Acting C. J., RAWLS, J., and VANN, HAROLD R„ Associate Judge, concur.…

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