of the issuance of an Order regarding the Petition for Waiver or Variance, filed on September 27, 2018, by Earl Lawrence. The Notice of Petition for Waiver or Variance was published in Vol. 44, No. 194, of the October 4, 2018, Florida Administrative ...

 

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION

Board of Accountancy

RULE NO.:RULE TITLE:

61H1-33.006Inactive or Delinquent Florida Certified Public Accountants Who Desire to Become Active Licensees

The Board of Accountancy hereby gives notice: of the issuance of an Order regarding the Petition for Waiver or Variance, filed on September 27, 2018, by Earl Lawrence. The Notice of Petition for Waiver or Variance was published in Vol. 44, No. 194, of the October 4, 2018, Florida Administrative Register. Petitioner sought a waiver or variance of paragraph 61H1-33.006(2)(a) Florida Administrative Code, entitled “Inactive or Delinquent Florida Certified Public Accountants Who Desire to Become Active Licensees,” which requires that each Florida certified public accountant, who became inactive or delinquent for one reporting period following their most recent current/active license, shall satisfy the requirements of their most recent biennium while active plus 40 additional CPE hours in Accounting/Auditing and Ethics/Behavioral.

The Board considered the instant Petition at a duly-noticed public meeting, held November 9, 2018, in Tampa, Florida. The Board’s Order, filed on December 13, 2018, denied the petition finding that Petitioner had failed to establish that the purpose of the underlying statute would be met by granting a variance from paragraph 61H1-33.006(2)(a), F.A.C. The Board further found that Petitioner had failed to establish that applying the requirements of the aforementioned rule to his circumstances would violate principles of fairness and impose substantial hardship.

A copy of the Order or additional information may be obtained by contacting: Veloria Kelly, Division Director, Board of Accountancy, 240 NW 76th Dr., Suite A, Gainesville, Florida 32607.