that on November 22, 2019, an Order was filed on the Petition for Variance or Waiver. The Petition was filed by Terry Ann Mullen, on June 7, 2019, seeking a permanent variance or waiver of Rule 61H1-28.0052(1)(b), F.A.C., regarding the timeframes ...

 

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION

Board of Accountancy

The Board of Accountancy hereby gives notice: that on November 22, 2019, an Order was filed on the Petition for Variance or Waiver. The Petition was filed by Terry Ann Mullen, on June 7, 2019, seeking a permanent variance or waiver of paragraph 61H1-28.0052(1)(b), F.A.C., regarding the timeframes with respect to the CPA Examination, which requires that candidates must pass all four sections of the CPA Examination within a rolling eighteen-month period, which begins on the NASBA grade release date for the first test section(s) passed. In the event all four test sections of the CPA Examination are not passed within the rolling eighteen-month period, credit for any test section(s) passed outside the eighteen-month period will expire and that test section(s) must be retaken. The Notice of Petition for Variance or Waiver was published in Vol. 45, No. 116, on June 14, 2019, in the Florida Administrative Register. The Board, at its meeting held on October 18, 2019, voted to deny the Petition for Variance or Waiver finding that Petitioner failed to demonstrate a substantial hardship; failed to demonstrate that application of the rule would violate the principle of fairness; and failed to demonstrate that the purpose of the underlying statute has been met.

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