Legal Document

512 U.S. 136114 S.Ct. 2084129 L.Ed.2d 118 Silvia S. IBANEZ, Petitioner,v.FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION, BOARD ACCOUNTANCY. No. 93-639. Supreme Court of the United States Argued April 19, 1994. Decided June 13, Syllabus* Petitioner Ibanez is a member Florida Bar; she also Certified Public Accountant (CPA) licensed by respondent Board Accountancy (Board), and authorized Financial Planner Standards (CFPBS), private organization, to use designation "Certified Planner" (CFP). She referred these credentials in her advertising other communication with public concerning law practice, placing CPA CFP next name yellow pages listing on business cards offices stationery. Notwithstanding apparent truthfulness communication—it undisputed that neither license nor authorization has been revoked—the reprimanded for engaging "false, deceptive, misleading" advertising. The District Appeal Florida, First District, affirmed. Held: Board's decision censuring incompatible Amendment restraints official action. Pp. ____. (a) Ibanez' designations qualifies as "commercial speech." State may ban such speech only if it false, or misleading. See, e.g., Zauderer v. Office Disciplinary Counsel Ohio, 471 626, 638, 105 2265, 2275, 85 652. If not, can restrict it, but upon showing restriction directly materially advances substantial state interest manner no more extensive than necessary serve interest. Central Hudson Gas & Electric Service Comm'n N.Y., 447 557, 564, 566, 100 2343, 2350, 2351, 65 341. State's burden not slight: It must demonstrate harms recites are real its restrictions will fact alleviate them material degree. Edenfield Fane, 507 ----, 113 1792, 123 543. Measured against standards, order reprimanding cannot stand. (b) asserts commercial communications misleading tells subject Act jurisdiction "when believes acts though not." This position insubstantial. longer contests assertion over her, any event, what "believes" regarding reach authority sanctionable. See Baird Bar Arizona, 401 1, 6, 91 702, 706, 27 639. Nor rest bare unwilling comply regulation; build case specific evidence noncompliance. never even charged an action out compliance governing statutory regulatory standards. And long holds currently active from Board, difficult see how consumers could be misled truthful representation effect. P. (c) justifications disciplining based persuasive. presents term "certified" "inherently mislead[s]" causing infer approval recognition. Peel Attorney Registration Ill., 496 91, 110 2281, 83 (attorney's Civil Trial Specialist By National Advocacy" actually inherently misleading). did advert key aspects here at issue—the nature authorizing organization knowledge whom directed—in reaching alternative conclusion "potentially misleading." On record made this case, shown constitutionally protected necessary. 621 So.2d 435 (Fla.App.1993), reversed remanded. GINSBURG, J., delivered opinion unanimous respect Part II-B, Parts I, II-A, II-C, which BLACKMUN, STEVENS, SCALIA, KENNEDY, SOUTER, THOMAS, JJ., joined. O'CONNOR, filed concurring part dissenting part, REHNQUIST, C.J., Ibanez, petitioner. Lisa Nelson, respondent. Justice GINSBURG Court. 1 Safille since 1983, practices Winter Haven, Florida. (CPA), Respondent (Board)1 "practice accounting." In addition, Standards, trademarked 2 public. placed (under "Attorneys") card. used those left side "Law Offices" apparently certification Final Order (May 12, 1992) (hereinafter Order), App. 178, 194. 3 reveals shouldered carry matters order. demonstrated sufficient specificity have harm resulted allowing public's eyes. We therefore hold 4 * Under Florida's Act, CPAs "[a]ttest expert accountancy reliability fairness presentation financial information," Fla.Stat.Ann. § 473.322(1)(c) (1991),2 title "CPA" "tending indicate person license" under law. 473.322(1)(b). Furthermore, "[p]ractice 473.322(1)(a). "Practicing accounting" defined "offe[r] perform . one types services involving accounting skills, management advisory consulting services," 473.302(5) (Supp.1994), who either is, 473.302(5)(a), "hold[s] himself as," 473.302(5)(b) (emphasis added), certified accountant.3 5 learned when copy was mailed, anonymously, offices; thereupon commenced investigation and, subsequently, issued complaint her. (1) "practicing unlicensed firm, violation 473.3101 Act;4 (2) using "specialty designation"—CFP—that had approved Rule 24.001(1)(g), Fla.Admin.Code 61H1-24.001(1)(g) (1994);5 (3) appending after name, thereby "impl[ying] abides provisions [the Act]," 24.001(1)'s "fraudulent, Amended Administrative Complaint (filed 30, 1991), Record 32-35. 6 At ensuing disciplinary hearing, argued practicing law, "public accounting," jurisdiction. Response Aug. 26, ¶ 25, 108.6 Her designations, further, constituted "nonmisleading, truthful, speech" sanctioned. 24, ibid. Prior close proceedings before Hearing Officer, dropped charge firm. Reconsideration 22, 2, 103-104. Officer subsequently found favor all counts, recommended that, want requisite proof, charges dismissed. Recommended Jan. 15, 1992), 147. 7 rejected Officer's recommendation, declared guilty Order, id., reasoned, first, virtue thus Id., 183. Because insisted practice outside jurisdiction, had, judgment, rendered misleading: 8 "[Ibanez] advertises CPA, while performing same 'accounting' activities performed worked firms, does concede engaged so bring herself within negligence errors [of which] delivering clients. 9 acquiesce requirements Act] rules] complying requirements. firm firm; forego certain forms remuneration denied individuals accountancy; limit ownership CPAs. [She] has, effect, told Act], 184-185. 10 Next, addressed designation. matter, stated refer certifying itself (or Board) mislead[s] into believing recognition exists." 193-194. appealed Appeal, affirmed final per curiam without opinion. 196. As result, right review granted certiorari, 510 114 751, 127 69 (1994), now reverse. II A. 11 correctly acknowledged 186. "disclosure relevant information likely make positive contribution decisionmaking concealment 108, 2292, (1990), banned. 652 (1985), citing Friedman Rogers, 440 99 887, 59 (1979); re R.M.J., 455 191, 203, 102 929, 937, 71 64 (1982) ("Truthful related lawful entitled protections Amendment. Misleading prohibited entirely."). 12 Commercial restricted, shows interest.7 Corp. 341 (1980); S.Ct., 2350 (regulation sustained "provides ineffective remote support government's purpose"); 1798, 543 (1993) advance "direct way" "reasonable proportion interests served"); supra, U.S., 937 (State regulate "a interest" interference "in served"). 13 slight; "free flow valuable enough justify imposing would-be regulators costs distinguishing helpful misleading, harmless harmful." Zauderer, 646, 2279. "[M]ere speculation conjecture" suffice; rather "must degree." Edenfield, 1800; 648-649, 2280-2281 (State's "unsupported assertions" insufficient prohibition attorney advertising; "broad prophylactic rules lightly justified afforded retain their force"). B 14 turn first communications. entirely To reiterate, sought revoke. nonetheless because "[tells] 185; Brief 20 ("[T]he where licensee [statute] granted, prohibited."). 15 28 (Ibanez "is, fact, Board"), 639 (1971) (First "prohibits excluding profession punishing him solely he beliefs"). "unwilling comply" regulation. survive constitutional review, with, of, professional activity standards.8 we imagine C 16 scarcely concluded words designation—particularly, word "certified"—so closely resemble "the terms licensure itself, use, maintain light Peel. held attorney's Peel, 106, 2290 (rejecting contention NBTA letterhead "actually misleading"); 110, 2292-2293 ("State completely statements specialist bona fide organizations NBTA"); 111, 2293 (Marshall, joined Brennan, judgment) (agreeing "neither misleading"). offers nothing different designation.9 Given complete absence deception," 2290, "concern about possibility deception hypothetical cases rebut presumption favoring disclosure concealment." 2293.10 17 alternatively contends misleading," entitling "enact measures short total prevent confusion." 33, 116, 2295-2296 judgment). "protections force," 2280-2281, allow rote invocation supplant "demonstrate 1800. 18 points 24.001(1)(j), 61H1-24.001(1)(j) prohibits "specialist" unless accompanied disclaimer, immediate proximity statement implies formal specialist"; disclaimer "stat[e] recognizing agency affiliated sanctioned federal government," set agency's "requirements recognition, including, limited to, educational, experience[,] testing." 33-35. record—the failure point potentially real, purely hypothetical—we satisfied unjustified. express whether, situations record, insistence might appropriately tailored check confusion, "unduly burdensome [that] offend Amendment." 651, 2282. much plain, however: detail required described effectively notation card letterhead, listing.11 19 Justices relies, indeed find "[NBTA] Specialist" lawyer's they categorical rule applicable specialty designations. Thus, recognized "[t]he potential misunderstanding less were commonly general understanding requirements." 115, 2295. regard, stress again back up alleged concern would mislead inform. adverted prospect need civil trial specialist, wider, perhaps sophisticated, resources warranting planner. Noteworthy connection, "CFP" well-established, trademarks most designation[s] planning field." Planners: Report Staff Securities Exchange Commission House Committee Energy Commerce's Subcommittee Telecommunications Finance 53 (1988), reprinted Planners Investment Advisors, Consumer Affairs Senate Banking, Housing Urban Affairs, 100th Cong., 2d Sess., 78 (1988). Approximately 27,000 persons qualified nationwide. Inc., et al. Amici Curiae 3. Over 50 accredited universities colleges established courses study standards include satisfaction core educational requirements, passing score examination "similar concept examinations," completion planning-related work experience requirement, agreement abide Code Ethics Professional Responsibility, annual continuing education requirement. 10-15. 21 bears emphasis, represents Indeed, performs reserved lawyers do. ____, n. significant considered respects appropriate Bar. Amicus 9-10 (noting Bar, Rules Conduct, particularly 4-7.3, "specifically allo[w] disclose [and] contemplate provide prospective clients (if relevant)"). 22 Beyond question, fall caveat noted covering certifications "had inquiry petitioner's fitness," "issued certificates indiscriminately price"; certifications, "even true, 102, 2288. relies here. 1800 (striking down solicitation "presents studies suggest personal creates dangers claims fear" "anecdotal validates suppositions"); 2280 "State's arguments amount little unsupported "evidence kind"). approve reprimand risk toleration service objectives themselves expression." 23 Accordingly, judgment reversed, remanded inconsistent 24 ordered. 25 THE CHIEF JUSTICE joins, part. 26 Once again, confronted challenge Petitioner, accountant (CFP) identified telephone listings "attorneys" heading "IBANEZ SILVIA CFP." 4. Respondent, Accountancy, determined both false Fla.Stat. 473.323(1)(f) (1991) (accountants "[a]dvertis[e] goods fraudulent, form content"). I uphold sanction respectfully dissent II-A II-C prohibit entirely. (1982). advertisement proclaimed lawyer " 'Certified Advocacy.' 96, 2285. A majority although discussion issue four Justices. 100-106, 2287-2291 (plurality opinion); plurality reasoned verifiable fact; conferred reputable applied objectively clear determining qualifications; confuse claim 29 Although appears applies conferring accountants, factors relied present case. First, important facts attorney's] true verifiable." 100, 2287 added); 101, 2288 ("A organization] predicate certification"). Of course, verified—but consumer knows call write. Unlike advertisements identify certification. average way verify accuracy value 30 Related conclude State. stressed "it seems unlikely his 'specialist' national necessarily confused recognition." 104-105, 2289-2290 added). there identification, converse true. common "many prescribe for, 'certify' accountants as, Accountants.' 113, 2294 course But connection identification ("IBANEZ CFP") lead reasonable two "certifications" entity—the 31 likelihood confusion: "[The 'certified'] conjunction 'CPA' accounting, [is] [its] For reason, regulations deemed "[s]tates entity uses ter[m] 'certified.' 61H1-24.001(1)(i) (1994). Petitioner's prohibition. protecting advertising, my view blanket 32 beyond cavil some designation, just license, follows fortiori five least 118, 2297 (White, dissenting). provided substantially advertisement; (and said was), too other. 33 narrower limitations ensure presented nonmisleading manner. 937. professional's mislead, "requir[e] specialty." 2292 116-117, judgment); done that: An received aspect "unless contains stating government." "The contain testing. These specialist." Ibid. There question "implies [petitioner] specialist" planning, "aspect do disclaimer. absolute petitioner (as today holds), then requirement planning. failed properly disciplined 34 accountant, conveyed agree circumstances us, join II-B Court's open proceed accountants. ("Petitioner Accountancy"). revoked, CPA. syllabus constitutes prepared Reporter Decisions convenience reader. Detroit Lumber Co., 200 321, 337, 282, 287, L.Ed. 499. created Legislature, 473.303 "adopt administer" (chapter 473 Statutes). 473.304 (Supp.1994). responsible licensing CPAs, 473.308 (1991), every governance adopted Board. "attest" function "auditing." known "Title Act" because, exception function, lawfully non-CPAs. 11-12. additional conduct example, partnership corporation partners shareholders 473.309 licensees "engaged pay accept referral fees, 473.3205, contingency 473.319. Stat.Ann. (Supp.1994) requires "[e]ach liability company seeking engage apply each current license. 24.001(1) states, pertinent "[n]o shall disseminate (g) [s]tates [the] Board." 61H1-24.001(1) "recognizing agency" regard pointed "It well '[t]he party carries justifying it.' 1800, (1993), quoting Bolger Youngs Drug Products Corp., 463 60, 71, 20, 103 2875, 2883, 77 469 (1983). Notably, withdrew kind, viz., allegation practiced writes [Ibanez'] designation" "unlike certification." Post, disarmed. credential, Standards. suggested significantly Advocacy. note supplied address number agency. Most instructive think, Conduct subject, "written setting forth factual details [her] experience, expertise, background, training" anyone inquires. 4-7.3(a)(2). called three witnesses proceeding employees former Department Regulation. Neither witnesses, submissions Court, offered 100-101, "no client deceived," "any finding actual misunderstanding"). regulations, moreover, kind saved censure. 24.001(i) flatly bans "[s]tat[ing] Separate distinct prohibition, further proscribe impl[ying] contains" copiously detailed 24.001(j).

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