Published on: 21637516. variance or waiver filed by Katelyn L. Kovacs, seeking a variance or waiver of Rule 61H1-28.0061, Florida Administrative Code, that states upon application, an individual who has been granted credit by another state for any section on the CPA Examination, the specific examinations for which sections were identical to those offered in Florida, shall receive Florida credit for such out-of-state credit provided similar credit would have been granted in Florida at the time out-of-state credit was granted had the candidate met all the Florida requirements and sat for such examinations in Florida.