The Petition for Waiver or Variance was filed on September 11, 2006, by Joseph Moore. The Notice of Petition for Waiver or Variance was published in Vol. 32, No. 40, of the October 6, 2006, Florida Administrative Weekly. Petitioner sought a waiver ...

 

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION
Board of Accountancy

RULE NO: RULE TITLE
61H1-33.003: Continuing Professional Education
61H1-33.006: Inactive 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 11, 2006, by Joseph Moore. The Notice of Petition for Waiver or Variance was published in the F.A.W., Vol. 32, No. 40, of the October 6, 2006. Petitioner sought a waiver or variance of subsection 61H1-33.003(7), F.A.C., entitled “Continuing Professional Education,” to allow self study courses he completed through a non-approved sponsor to be counted toward the continuing professional education hours needed to reactivate his license as a certified public accountant. Petitioner also sought a variance or waiver of subsection 61H1-33.006(3), F.A.C., entitled “Inactive or Delinquent Florida Certified Public Accountants Who Desire to Become Active Licensees” with regard to the number of hours of continuing professional education he would be required to complete prior to applying for reactivation of his license. The Board considered the instant Petition at a duly-noticed public meeting, held October 27, 2006, in Tampa, Florida.

The Board’s Order, filed January 5, 2007, denied the petition in part, finding that Petitioner had not established that the purpose of the underlying statute, Section 473.312, F.S., would be met by granting a variance or waiver from subsection 61H1-33.003(7), F.A.C. The Board further found that Petitioner had not established that applying the requirements of the aforementioned Rule to his circumstances would violate the principles of fairness and impose a substantial hardship. The Board’s Order granted the petition in part finding that Petitioner established that the purpose of the underlying statute, Section 473.312, F.S., would be met by granting a variance or waiver from subsection 61H1-33.006(3), F.A.C., and allowing him an additional six months to complete the required continuing professional education. The Board further found that Petitioner had established that applying the requirements of the aforementioned Rule to his circumstances would violate principles of fairness and impose substantial hardship.

A copy of the Board’s Order may be obtained by contacting: Veloria Kelly, Acting Division Director, Board of Accountancy, 240 N. W. 76th Dr., Suite A, Gainesville, Florida 32607.