Joshua W. Harmening, CPA.; The petition asks whether a structure of a corporation offering tax, accounting, and investment advisory services, with 49 percent of the ownership owned and controlled by non-CPAs who continue to offer investment advisory ...

 

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION

Board of Accountancy

NOTICE IS HEREBY GIVEN that on July 23, 2014, the Board of Accountancy has received the petition for declaratory statement from Joshua W. Harmening, CPA. The petition seeks the agency's opinion as to the applicability of Section 473.309(2)(e), Florida Statutes, as it applies to the petitioner.

The petition asks whether a structure of a corporation offering tax, accounting, and investment advisory services, with 49 percent of the ownership owned and controlled by non-CPAs who continue to offer investment advisory services through their separately owned companies, would meet the requirements of Section 473.309(2)(e), Florida Statutes, which requires that all shareholders who are not certified public accountants in any state be engaged in the business of the corporation as their principal occupation. Except for good cause shown, motions for leave to intervene must be filed within 21 days after publication of this notice.

A copy 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; by email at [e-mail], or by telephoning [phone].