The Order is regarding the Petition for Waiver or Variance, filed on October 11, 2006, by William T. Harmon. The Notice of Petition for Waiver or Variance was published in Vol. 32, No. 43, of the October 27, 2006, F.A.W. Petitioner sought a waiver ...

 

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION
Board of Accountancy

RULE NO: RULE TITLE
61H1-27.002: Concentrations in Accounting and Business

NOTICE IS HEREBY GIVEN that on March 20, 2007, the Board of Accountancy has issued an order.
The Order is regarding the Petition for Waiver or Variance, filed on October 11, 2006, by William T. Harmon. The Notice of Petition for Waiver or Variance was published in Vol. 32, No. 43, of the October 27, 2006, F.A.W. Petitioner sought a waiver or variance of paragraph 61H1-27.002(2)(a), F.A.C., entitled “Concentrations in Accounting and Business” with regard to the requirement that an applicant for licensure hold a baccalaureate degree from an accredited college or university with an additional 30 semester or 45 quarter hours in excess of those required for the degree, and that 36 semester or 54 quarter hours earned must be accounting education above the elementary level to include coverage of auditing, cost and marginal accounting, financial accounting, accounting information systems, and taxation. The Board considered the instant Petition at a duly-noticed public meeting, held December 8, 2006, in Tallahassee, Florida. The Board’s Order denied the petition finding that Petitioner failed to establish that the purpose of the underlying statute, Section 473.306(2), Florida Statutes, would be met by granting a variance or waiver from paragraph 61H1-27.002(2)(a), F.A.C. The Board further found that Petitioner failed to establish that applying the requirements of the aforementioned Rule to his 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.