Cheryl Graganella; The Notice of Petition for Declaratory Statement was published in Volume 40, No. 30, of the February 13, 2014, Florida Administrative Register. Petitioner sought the Board’s interpretation of Rule 61H1-23.002, F.A.C., regarding ...

 

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION

Board of Accountancy

RULE NO.:RULE TITLE:

61H1-23.002Records Disposition Responsibility

NOTICE IS HEREBY GIVEN that the Board of Accountancy has issued an order disposing of the petition for declaratory statement filed by Cheryl Graganella on February 7, 2014. The following is a summary of the agency's disposition of the petition:

The Notice of Petition for Declaratory Statement was published in Vol. 40, No. 30, of the February 13, 2014, Florida Administrative Register. Petitioner sought the Board’s interpretation of Rule 61H1-23.002, F.A.C., regarding the requirements for records disposition responsibility when a previous client requests an electronic copy of the tax returns generated by the CPA using proprietary software. The Board of Accountancy considered the Petition at a duly-noticed telephonic meeting held on March 21, 2014. The Board’s Order, filed on April 9, 2014, answered the question in the negative finding that subsection 61H1-23002(1), F.A.C., does not require Petitioner to provide the electronic company file generated by the Peachtree software to the client.

A copy of the Order Disposing of the Petition for Declaratory Statement may be obtained by contacting: Veloria Kelly, Division Director, Board of Accountancy, 240 NW 76th Dr., Suite A, Gainesville, Florida 32607.