211 A.D. 233 | N.Y. App. Div. | 1925
The Regents of the University are given express and exclusive power to prescribe the professional qualifications to practice as a public expert accountant under the title of “ certified public accountant.” Persons may practice as public expert accountants but without a certificate of the Regents they cannot assume the title of “ certified public accountant.” (Gen. Business Law, § 80, as amd. by Laws of 1913, chap. 443.) The Regents are required to make rules for the examination of applicants for such certificates. (Gen. Business Law, § 81.) Broad powers to supervise the certification of public accountants and members of other professions, with legislative power to make rules relating thereto, have been conferred upon the Regents. (Education Law, §§ 51, 46, as amd. by Laws of 1917, chap. 357.) The Regents “ may award and confer suitable certificates, diplomas and degrees on persons who satisfactorily meet' the requirements prescribed.” (Education Law, § 47.) The statute does not attempt to limit or define the professional standards which the Regents shall follow. Under the statutes, that power was vested in the Regents exclusively who alone are required to make rules and to issue certificates to “ persons who satisfactorily meet the requirements prescribed.” (People v. Nat. Assn. of Certified Public Accountants, 204 App. Div. 288.)
The Regents have enacted rules as to the professional experience required of candidates for certification by the Regents as “ certified
It is conceded that the respondent Davis has passed his written examination and otherwise is eligible, except that the Regents claim he has not met the requirement of that portion of Regents’ rule 426a which requires two years’ experience “ in the employ of a certified public accountant.” The interpretation of this provision of their own rule by the Regents themselves is that the relation of employer and employee must exist between the certified public accountant and the candidate who is serving in his office. This provision of the rule has been in operation many years and this has been the interpretation that has uniformly been applied and followed by the Regents. The petitioner admits that he has not complied with the rule as so interpreted by the Regents. His affidavits show that he was not employed by a certified public accountant but that he worked under the supervision of two certified public accountants who were fellow-employees with him in the office of a firm of auditors none of whom were certified public accountants. The contention of petitioner is that the certified public accountants under whose supervision he worked did actually “ employ ” him in the sense that they assigned him his work and supervised it. No such interpretation, however, has ever been given to the word “ employ ” by the Regents. They have uniformly ruled otherwise, as appears in the affidavits submitted by them. The right to the peremptory order of mandamus must be determined upon the assumption that the averments in the opposing affidavits are true. (Matter of Barresi v. Biggs, 203 App. Div. 2, 8.) The Regents have the right to make and interpret their own rules. The court cannot, in construing the Regents’ rules, in effect, prescribe a different rule from that duly enacted by the Regents. If the conduct of the Regents in the application of this rule to the petitioner’s case has not been arbitrary and capricious, surely the court cannot command the issuance of a certificate. The power to fix the professional requirements has been granted to the Regents by the Legislature. The rule has been uniformly applied. T'he rule itself as interpreted by the Regents is not arbitrary and capricious. It has a basis in reason. The reason assigned by the Regents is that the integrity and high standard of the group of public account
The order should be reversed and the proceeding dismissed, with ten dollars costs and disbursements.
Order reversed on the law and proceeding dismissed, with ten dollars costs and disbursements.