The Florida Bar

Florida Bar Journal

PCAs and CPAs


In reading the article, “Oh No! Not a Per Curiam Affirmed Decision on My Appeal,” in the most recent publication of The Florida Bar Journal (May/June), I was surprised that the author, who is both an attorney and CPA (i.e., dual professional), appears to have omitted any reference to the dual professional, commercial speech case of Ibanez v. Florida DBPR, 512 U.S. 136 (1994), in which the U.S. Supreme Court (in separate 9-0 and 7-2 votes) did in fact a) fast-track, b) review, and c) reverse a PCA rendered against Ms. Ibanez, JD/CPA by the First District Court of Appeal.

But for the U.S. Supreme Court’s rare exercise of its jurisdiction in the Ibanez case, I do not believe, for example, the public would be exposed to television advertisements from credit card companies and corporate tax preparers, announcing that they have CPAs available for consultations, etc.

As an aside, the Ibanez case is an exemplary illustration of how the lobby arm of Florida CPAs used poor judgment in addressing the issues presented in the case.

James R. Brewster, Tallahassee