of the issuance of an Order regarding the Petition for Waiver or Variance, filed on October 22, 2014, by Jin H. Chao. The Notice of Petition for Waiver or Variance was published in Vol. 40, No. 216, of the November 5, 2014, Florida Administrative ...

 

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION

Board of Accountancy

RULE NO.:RULE TITLE:

61H1-31.006Reactivation Fee

The Board of Accountancy hereby gives notice of the issuance of an Order regarding the Petition for Waiver or Variance, filed on October 22, 2014, by Jin H. Chao. The Notice of Petition for Waiver or Variance was published in Vol. 40, No. 216, of the November 5, 2014, Florida Administrative Register. The Petitioner sought a waiver or variance of Rule 61H1-31.006, F.A.C., entitled “Reactivation Fee” that that sets forth the application fee for reactivation of an inactive status license to active status as $250.00.

Petitioner also sought a waiver or variance of paragraph 61H1-33.006(2)(a), F.A.C., entitled “Mediation” that requires that each Florida certified public accountant, who became delinquent and desires to return their license to active status shall apply for such reactivation and demonstrate successful completion of the required number of continuing professional education hours. Florida certified public accountants who have been inactive or delinquent for one reporting period following their most recent current/active license, shall satisfy the requirements of their most recent biennium while active plus 40 additional CPE hours in the following manner: at least 20 hours in Accounting/Auditing, at least four hours in ethics, no more than 20 hours in behavioral, for a total of 120 hours. The Board considered the instant Petition at a duly-noticed public meeting held December 5, 2014, in Tallahassee, Florida.

The Board’s Order, filed January 9, 2015, granted the petition finding that Petitioner had established that the purpose of the underlying statute, Section 473.312, Florida Statutes, would be met by granting a variance or waiver from Rule 61H1-31.006 and paragraph 61H1-33.006(2)(a), F.A.C. The Board further found that Petitioner established that the Board’s full application of the aforementioned rules to her circumstances would violate principles of fairness and impose substantial hardship.

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