Supreme Court of New Hampshire July 7, 1982, No. 81-367 (Appeal of Etlinger)

Batchelder, J.

This administrative appeal (RSA 541:6) from an order of the New Hampshire Board of Accountancy denying the plaintiffs application for a certificate as a certified public accountant turns on two narrow issues:

(1) Is the requirement of employment by anyone practicing public accounting as a staff accountant for two years, RSA 309-A:4 II (Supp.