Published on: 26024341. The Board proposes rule amendments for continuing professional education, obligations of CPA ethics course continuing education providers, and inactive or delinquent Florida certified public accountants who desire to become ....
Published on: 25976035. The Board proposes rule amendments for continuing professional education, obligations of CPA ethics course continuing education providers, and inactive or delinquent Florida certified public accountants who desire to become ....
Published on: 20177763. variance or waiver filed by Ultimate CPE, seeking a variance or waiver of Rule 61H1-33.0033(1), F.A.C., which requires that in order to maintain an approved status as an ethics course continuing education provider, the provider must retain documentation that the course instructor is a certified public accountant who has practiced in a public accounting firm for five of the last ten years, whose background, training, education or experience makes it appropriate for the person to teach the course.
Published on: 12536685. of the issuance of an Order regarding the Petition for Waiver or Variance, filed on August 1, 2012, by Florida Institute of CPAs. The Notice of Petition for Waiver or Variance was published in Vol. 38, No. 73, of the November 16, 2012, Florida Administrative Register. Petitioner sought a waiver or variance of Rule 61H1-33.0033(1), F.A.C., entitled “Obligations of CPA Ethics Course Continuing Education Providers,” which requires that in order to maintain an approved status as an ethics course continuing education provider, the provider must retain documentation that the course instructor is a certified public accountant who has practiced in a public accounting firm for five of the last ten years, whose background, training, education or experience makes it appropriate for the person to teach the course. The Board considered the instant Petition at a duly-noticed public meeting, held November 16, 2012, in Tallahassee, Florida.
The Board’s Order, filed on December 12, 2012, granted the petition finding that Petitioner had established that the purpose of the underlying statute, Section 473.312, Florida Statutes, would be met by granting a variance or waiver from Rule 61H1-33.0033(1), F.A.C. The Board further found that Petitioner established that applying the requirements of the aforementioned rule to its circumstances would violate principles of fairness and impose substantial hardship.
Published on: 12286910. Florida Institute of CPAs, seeking a variance or waiver of Rule 61H1-33.0033(1), Florida Administrative Code, which requires that in order to maintain an approved status as an ethics course continuing education provider, the provider must retain documentation that the course instructor is a certified public accountant who has practiced in a public accounting firm for five of the last ten years, whose background, training, education or experience makes it appropriate for the person to teach the course.