Waiver or Variance, which was filed by Douglas C. Percz. The Notice of Petition for Waiver or Variance was published in Vol. 32, No. 07, of the February 17, 2006, Florida Administrative Weekly. The Petitioner was seeking a waiver or variance of ...

 

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION
Board of Accountancy

The Board of Accountancy hereby gives notice of the issuance of an Order regarding the Petition for Waiver or Variance, which was filed on February 1, 2006 by Douglas C. Percz. The Notice of Petition for Waiver or Variance was published in Vol. 32, No. 07, of the February 17, 2006, Florida Administrative Weekly. The Petitioner was seeking 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” with regard to allowing an extension of time in passing the four test sections of the CPA Examination. The Board considered the instant Petition at a duly-noticed public meeting, held March 10, 2006, in Orlando, Florida.

The Board’s Order, filed on May 26, 2006, granted the petition finding that Petitioner established that the purpose of the underlying statute, Section 490.005, F.S., would be met by granting a variance or waiver from paragraph 61H1-28.0052(1)(b), F.A.C. The Board further found that Petitioner had established that applying the requirements of the aforementioned Rule to his circumstances would violate principles of fairness and impose substantial hardship.

A copy of the Board’s Order may be obtained by contacting: John Johnson, Division Director, Board of Accountancy/MQA, 240 N. W. 76th Dr., Suite A, Gainesville, Florida 32607.