of the issuance of an Order regarding the Petition for Waiver or Variance, filed on August 24, 2023, by Michael Moragas. The Notice of Petition for Waiver or Variance was published in Vol. 49, No. 182, of the September 19, ....
DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION
RULE NO.:RULE TITLE:
61H1-28.0052Number of Sittings, and Granting of Credit, Release of Grades and Completion of Examination, Transition Rules
The Board of Accountancy hereby gives notice: of the issuance of an Order regarding the Petition for Waiver or Variance, filed on August 24, 2023, by Michael Moragas. The Notice of Petition for Waiver or Variance was published in Vol. 49, No. 182, of the September 19, 2023, Florida Administrative Register. 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 that each candidate must pass all four test 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.
The Board considered the instant Petition at a duly-noticed public meeting held on October 27, 2023, in Orlando, Florida.
The Board’s Order, filed on November 28, 2023, granted the petition, finding that Petitioner established that the Board’s strict application of paragraph 61H1-28.0052(1)(b), F.A.C., to his circumstances, would violate principles of fairness or would impose substantial hardship on him. The Board further established that, if he were granted the variance, the purpose of the accountancy examination statute would be met as required by Section 473.306, Florida Statute.
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, (850)487-1395 or by email, Roger.Scarborough@myfloridalicense.com.
