Believing the Committee on Enrollment has unwisely delegated its authority to the American Institute of Accountants by requiring the passage of the C.P.A. examination and that the law as written as well as Circular 230 never intended that only C.P.A.s and Attorneys to be the only professions eligible for enrollment, the Texas Association of Public Accountants presents this protest, hoping the light of day will cure a condition that has developed into a professional monopoly. The Texas Association of Public Accountants believes the Committee on Enrollment to Practice before the Treasury Department has circumvented the intent of the law by demanding that anyone, other than attorneys, must pass the Certified Public Accountants examination before enrollment, and that they have unwisely delegated their authority by permitting the State Board of Public Accountancy in the various states to give said examinations. This protest is filed with a view to letting the light of day shine clearly upon a monopolistic practice never intended under the law as written.
New Jersey. Board of Public Utility Commissioners, "Protest against the provisions of circular no. 230" (1948). State Publications. 15.