of the issuance of an Order regarding the Petition for Waiver or Variance, filed on January 8, 2024, by Kells Luke Hetherington. The Notice of Petition for Waiver or Variance was published in Vol. 50, No. 13, of the January ....

 

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION

Board of Accountancy

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 January 8, 2024, by Kells Luke Hetherington. The Notice of Petition for Waiver or Variance was published in Vol. 50, No. 13, of the January 19, 2024, 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 Petition at a duly-noticed public meeting held on February 9, 2024, in Orlando, Florida.

The Board’s Order, filed on March 5, 2024, 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 a 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, [phone] or by email, [e-mail].