Partner Jack Nichols co-authors law review article, "Old Wine in New Bottles - Bill of Attainder." This article, published in Volume 36, Issue Number 2 of the Law Review, addresses the history of, and current controversy regarding, bills of attainder. Bills of attainder are laws which take the place of court decisions, targeting specific people for punishment without the protection of a trial. While bills of attainder have been used (and their use disputed) in legal systems for hundreds of years, they are of increasing relevance today. The U.S. Supreme Court applies a three-part legal test for determining whether a federal law is an unconstitutional bill of attainder; North Carolina state courts have applied this test to state laws as well.
Partners Jack Nichols and Anna Baird Choi win an award of fees and costs following two favorable outcomes before the North Carolina Court of Appeals. Allen, Pinnix & Nichols attorneys successfully represented clients in two cases before the North Carolina Court of Appeals in 2013. In both cases, the North Carolina Superior Court held that the North Carolina Secretary of State acted ultra vires, and affirmed favorable lower court holdings that dismissed fines assessed by the Secretary of State. Then, on July 14, 2014, the Superior Court ruled that the Secretary of State had no substantial justification for pursuing the case, and awarded fees and costs.
Announcing the release of the Seventh Edition of the Uniform Accountancy Act and Model Rules. The Boards of the AICPA and the National Association of State Boards of Accountancy have approved changes to the Uniform Accountancy Act and Model Rules. These changes will update the definition of attest, and allow CPA firm mobility throughout the United States. The new Uniform Accountancy Act and Model Rules are available here.
Partner Noel Allen authors article, "State Licensing Boards and Unauthorized Practice: Public Protection or Illegal Restraint of Trade. "Partner Noel Allen authored an article on the Federal Trade Commission v. N.C. State Board of Dental Examiners case for the National Board for Certification in Occupational Therapy's newsletter. The article is available here.
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