Clare

Kenneth Clare appeals a judgment denying Ms petition for a writ of mandate challenging the suspension of Ms accountant’s license by the California State Board of Accountancy (CSBA), alleging the CSBA erred by suspending Clare’s state license under Business and Professions Code section 5100, subdivision (g), solely because he had been earlier suspended by the Federal Home Loan Bank Board (FHLBB). We reject Claire’s various constitutional challenges to subdivision (g) and his evidentiary arguments, and find substantial evidence supports the judgment. Accordingly, we affirm the trial court’s judgment denying Claire’s petition for a writ of mandate.

I

During 1983 and 1984, Clare was the audit partner of Arthur Young and Company in charge of the independent audit of Sun Savings and Loan (Sun). During that period, Daniel Dierdorff was Sun’s president and chief executive officer. In late 1983, Dierdorff observed Clare filling out a “football pool” sheet for placing bets with Clare’s acquaintance, Andy Cylke. Dierdorff asked to participate in the “pool,” Clare agreed to serve as Dierdorff’s conduit in placing bets with Cylke, and did so from time to time. When Dierdorff won,…