The order is regarding the Petition for Waiver or Variance, filed on April 7, 2009, by Anna C. Kroll. The Notice of Petition for Waiver or Variance was published in Vol. 35, No. 17, May 1, 2009, Florida Administrative Weekly. Petitioner sought a ...

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION
Board of Accountancy

RULE NO: RULE TITLE
61H1-28.0052: Number of Sittings, and Granting of Credit, Release of Grades and Completion of Examination, Transition Rules

NOTICE IS HEREBY GIVEN that on November 18, 2009, the Board of Accountancy has issued an order.
The order is regarding the Petition for Waiver or Variance, filed on April 7, 2009, by Anna C. Kroll. The Notice of Petition for Waiver or Variance was published in Vol. 35, No. 17, May 1, 2009, Florida Administrative Weekly. Petitioner sought a waiver or variance of paragraph 61H1-28.0052(1)(b), F.A.C., entitled “Number of Sittings, and Granting of Credit, Release of Grades and Completion of Examination, Transition Rules” which requires candidates to pass all four test sections of the CPA Examination within a rolling eighteen-month period, which begins on the NASBA grade release for the first test section passed. The Board considered the instant Petition at a duly-noticed public meeting on June 10, 2009, in Tampa, Florida.
The Board’s Order denied the petition finding that Petitioner failed to establish that the purpose of the underlying statute, Section 473.306, Florida Statutes, would be met by granting a variance or waiver from paragraph 61H1-28.0052(1)(b), F.A.C. The Board further found that Petitioner had failed to establish that applying the requirements of the aforementioned Rule to her circumstances would violate principles of fairness and impose substantial hardship.
A copy of the Order may be obtained by contacting: Veloria Kelly, Division Director, Board of Accountancy, 240 N. W. 76th Dr., Suite A, Gainesville, Florida 32607.