Annual Report of the Attorney General 1986
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IDAHO ATTORNEY GENERACS ANNUAL REPORT OPINIONS AND SELECTED INFORMAL GUIDELINES FOR THE YEAR 1986 J�m Jones Attorney General Printed by The Caxton Printers, Ltd. Caldwell, Idaho CONTENTS Roster of Attorneys General of Idaho . v l11troduction . vii Roster of Staff of the Attorney General . I Organizational Chart of the Office of the Attorney General . 2 Official Opinions·- 1986 . 3 Topic Index to Opinions . 95 Table of Statutes Cited . 99 Selected Informal Guidelines-1986 . 103 Topic Index to Selected Informal Guidelines . 205 Table of Statutes Cited . 211 iii ATTORNEYS GENERAL OF IDAHO GEORGE H. ROBERTS ................................... 1891-1892 GEORGE M. PARSONS ................................... 1893-1896 ROBERT McFARLAND ................................... 1897-1898 S. H. HAYS .............................................. 1899-1 900 FRANK MARTIN ........................................ 1901-1902 JOHN A. BAGLEY ....................................... 1903-1 904 JOHN GUHEEN ......................................... 1905-1908 D. C. McDOUGALL ....................................... 1909-1912 JOSEPH H. PETERSON ................................... 1913-1916 T. A. WALTERS .......................................... 1917-1918 ROY L. BLAG( .......................................... 1919-1922 A. H. CONNER .......................................... 1923-1926 FRANK L. STEPHAN ..................................... 1927-1928 W. D. GILLIS ............................................ 1929-1930 FRED J. BABCOCK ....................................... 1931-1932 BERT H. MILLER ........................................ 1933-1936 J. W. TAYLOR ............................................ 1937-1 940 BERT H. MILLER ........................................ 1941-1944 FRANK LANGLEY ....................................... 1945-1946 ROBERT AILSHIE (Deceased November 16) .................. 1947 ROBERT E. SMYLIE (Aµpointed November 24) ............... 1947-1954 GRAYDON W. SMITH .................................... 1955-1958 FRANK L. BENSON ...................................... 1959-1962 ALLAN G. SHEPARD ..................................... 1963-1968 ROBERT M. ROBSON .................................... 1969 W. ANTHONY PARK ..................................... 1970-1974 WAYNE L. KIDWELL ..................................... 1975-1978 DAVID H. LEROY . 1979-1982 JIM JONES .............................................. 1983- v Jim Jones Attorney General vi INTRODUCTION This volume contains the official opinions issued by the Office of the Attorney General during calendar year 1986. Also included are some of the more significant informal guidelines issued by the office during the year. Publication is made pursuant to l.C. § 67-1401(6). The opinions and guidelines compiled in thi.' volume are designed to provide legal guidance to all governmental entities, as well as the general public. They represent many long hours of research by a dedicated staff and I believe them t0 be of high qual ity. Each year we strive to make this publication more useful to its readers and to make our work product more readily available. In 1985 the opinions were made available on the Lexis and Westlaw Automated Research Systems. During the 1987 legislative session legislation was approved re quiring formal attorney general opinions issued after January l, 1983, to be refer enced in fu ture publications of the Idaho Code. Since the opinions do have some pre cedenti.alvalue and since they play a large part in shaping administrative policy and legislative action, it is appropriate that lawyers and jurists have better access to them through the code annotations. We strive to make this publication a valuable research and reference tool. Com ments of our users are encouraged and are always more than welcome. JIM JONES ATTORNEY GENERAL vii ANNUAL REPORT OF THE ATTORNEY GENERAL OFFICE OF THE ATTORNEY GENERAL As of December 31, 1986 ADMINISTRATIVE Jim Jones - Attorney General John J. McMahon - Chief Deputy Patrick J. Kole- Legislative Affairs P. Mark Thompson - Civil Litigation Lynn E. Thomas - Solicitor General Kim Klohe - Business Manager Lois Hurless - OfficeAdministrat or Tresha Griffiths - Executive Secretary DIVISION CHIEFS Michael DeAngelo - Health & Welfare D. Marc Haws - Criminal Law David G. High - Business Regulations & Finance Daniel G. Chadwick - Intergovernmental Affairs (Acting) Clive J. Strong - Natural Resources DEPUTYATTORNEYSGENERAL Brenda Albert Leslie Goddard Peter Richardson Ken Arment Stephen Goddard John Ruebelmann Laura Arment Fred Goodenough Marilyn Scanlan James Baird Jeanne Goodenough Steven Schuster David Barber Patti Guerin Mike Sheeley Robert Becker Mike Henderson Brent Small Jo Beeman Don Howell Marsha Smith Carol Brassey Rinda Just Ted Spangler Dan Chadwick Dean Kaplan Myrna Stahman Ron Coston Deborah Kristal Thomas Swinehart C. A. Daw Janice Kroeger Diane Tappen Larry Dunn Lynn Krogh-Hampe Evelyn Thomas Elaine Eberharter Roger Martindale Craig Trueblood Mary Feeny Susan Mattos Larry Weeks Wa rren Felton Mark Mimura Will Whelan Rene' Fitzpatrick David Minert Jim Wickham Curt Fransen Steven Parry Tim Wilson Robert Gates Shad Priest Scott Wolfley Michael Gilmore Phillip Rassier Scott Woodbury INVESTIGATIVE SERVICE Russell T. Reneau - Chief Investigator Allan J. Ceriale Richard T. LeGall Garry Carr NON-LEGAL PERSONNEL Jeanne Baldner Deborah Lancaster Jackie Shelton Kriss Bivens Paula Lund Ruth Swan Karen Bolian Elsie O'Leary Pam Warren Kathy Bonham Sigrid Obenchain Stephanie Wible Marilyn Freeman Sandra D. Rich Deborah Williams 1 ORGANIZATION CHART - Office of the Attorney General > CHIEF OF CHIEFDEP� LEGISLATIVE z r----- 1 AFFAIRS I z c: SOLICITOR GENERAL CAPITAL LITIGATION > SPECIALIST r CHIEF OF I I CIVIL LITIGATION :::0 I m I I ""O I I 0 I I I � I I I I BUSINESS NATURAL 0 I REGULATIONS RESOURCES 'Tl I I I ......i t'V I I ;!:; I [Tl LOCAL GOVERNMENT PROSECUTOR CRIMINAL APPEALS CORRECTIONS ADMINISTRATION CENTRAL OFFICE SELF-GOVERNING ASSISTANC.E � AGENCIE S d FINANCE :;o I AGRICULTURE EDUCATION L INVESTIGATION m INSURANCE l COMMUNITY I REHABILITATION DEPARTME1'T EMPLOYMENT -< l OF LANDS 0 P.E.R.S.I. I I m FJELD l HUMAN OPERATIONS RIGHTS z l DIVISION OF ENVIRONMENT m TAX HEALTH & WELFARE I I :::0 MANt�GEMENT lNDUSTRlAL COMMISSION > SERVICES r FISH & GAME I l I PERSONNEL I VETERANS PARKS & RECREATION I I ENVIRONMENT PUBLIC UTILITIES l COMMISSION WATER RESOURCES OPINIONS OF THE ATTORNEY GENERAL 86-1 ATTORNEY GENERAL OPINION NO. 86-1 TO: Mrs. Delores Crow Idaho State Representative 203 11th Avenue South Extension Nampa, Idaho 83651 Per request for Attorney General's Opinion. QUESTION PRESENTED: Is it constitutionally permissible to restrict the use of the word "accountant" and other labels or titles to individuals who have been certified and licensed by the Idaho State Board of Accountancy, as required by Idaho Code § 54-201, et seq.? CONCLUSION: Yes. It is constitutional under the first and fourteenth amendments of the United States Constitution and under article I, §§ I, 9, 13 of the Idaho State Constitution. The state in exercise of its police powers may regulate the profession of accounting as set forth in LC. § 54-201 et seq., and require licensing of "certified public accoun tants" and "public accountants" as defined in that chapter. The state may also restrict the use of the term "accountant" or other labels or terms to those who are licensed by the State Board of Accountancy. ANALYSIS: L Statutory Authority Title 54, chapter 2 of the Idaho Code, known as The Accountancy Act, regulates the profession of accounting and creates the Idaho State Board of Accountancy and the Public Accountant's Advisory Committee. It creates a two-tier licensing system for "certified public accountants" and "public accountants." By definition, all mem bers of these classes must hold a valid, unrevoked and un:;uspendedcertificate and/ or license under this chapter. LC. § 54-206. The profession of "public accountant" is a "dying class," meaning that since July I, 1977, with limited exceptions that have now expired, the class of licensed public accountant has been closed to new applicants. LC. § 54-214. The section that directly concerns the question presented is § 54-218. Subsections (!) and (2) restrict the use of the terms "certified public accountant" and "public ac countant" to licensed persons. Subsectio11 (3) states: No person, partnership or corporation shall assume or use the title or desig nation "certified accountant," "chartered accountant," "enrolled account ant," "licensed accountant," "registered accountant," "accredited account ant," "accountant," "auditor or other title or designation or any of the abbre viations "CA," "EA," "RA," or "LA," or similar abbreviations likely to be confused with "certified public a��ountant" or "public accountant"; ... 5 86-1 OPINIONS OF THE ATTORNEY GENERAL Thus, the Idaho Legislature has restricted to licensed persons the use of titles con taining the word "accountant" or "auditor," as well as the use of these words them selves. There shall be no profession of unlicensed accountants in the state, with the exceptions noted in subsection (3), to be discussed later. Subsection ( 4) similarly provides that only a licensed person may render opinions or perform attestation as an accountant or auditor. Similar restrictions regarding the titles and functions of accountants have existed for nearly 70 years. The Idaho State Board of Accountancy was established in 1917 to issue certificates to practice as a certified