Ibanez v. Florida Department of Business and Professional Regulation, Board of Accountancy

Silvia Safille Ibanez (defendant) was a member of the Florida bar and was also a certified public accountant (CPA) and certified financial planner (CFP). Ibanez used her CPA and CFP designations on her law-practice advertisements, business cards, yellow pages listing, and law-office stationery. The Florida Board of Accountancy (the board) (plaintiff) issued Ibanez a reprimand for false or misleading advertising. The board alleged that the use of an unrecognized designation, such as the CFP designation, was prohibited by board rules. The board also charged Ibanez with violating the Public Accountancy Act provision requiring all firms practicing public accounting to register with the board. Prior to her advertising reprimand, Ibanez had never been accused or found guilty of violating any standards of practice, and her CPA license had never been revoked. The board held a hearing, at which the hearing officer recommended dismissing the charges against Ibanez. The board disagreed and found Ibanez guilty of false or misleading advertising. Ibanez appealed the board’s decision to the Florida District Court of Appeal, which affirmed the board’s decision. Ibanez appealed to the United States Supreme Court, arguing that the board’s censure violated her rights under the First Amendment. The board argued that Ibanez’s use of the CPA designation misled the public to believe that Ibanez was subject to the Public Accountancy Act and the jurisdiction of the board. The board also argued that the CFP designation misled the public into believing that the designation was recognized and approved by the state. Alternatively, the board argued that the CFP designation was potentially misleading and, therefore, the board should have been permitted to require a disclaimer if the designation was used.