In last month's News & Views it was reported that American Express Tax and Business Services (TBS) was victorious in its suit against the Florida Board of Accountancy to allow its employee, Stephen M. Miller, to hold himself out to the public as a CPA while performing nonattest business services. Since reporting the news story, which was based in part on a news release issued by TBS, the court's decision became available, which permits a more detailed analysis.

Of particular note is that the decision involves only Stephen Miller and other similarly situated individuals. The court concluded TBS lacked standing to make the "asserted constitutional challenge" and was dismissed as a plaintiff. The actual wording of the decision is that the "defendants are permanently enjoined from enforcing Florida statutes to the extent that those laws prohibit a CPA employed by an unlicensed accounting firm and performing only nonattest business services of the kind identified in Florida statutes from truthfully informing clients or prospective clients that he or she is a CPA." The decision says that "it is important to emphasize that this is a very narrow decision." It would also appear from the decision that the Florida Board could require the CPA employee of TBS to state when holding out as a CPA that TBS is "not registered with the Board of Accountancy."