The Order is regarding the Petition for Waiver or Variance, filed on January 31, 2008, by J. Mort O’Sullivan III. The Notice of Petition for Waiver or Variance was published in Vol. 34, No. 08, of the February 22, 2008, Florida Administrative Weekly....

 

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION
Board of Accountancy

RULE NO: RULE TITLE
61H1-31.001: Fees

NOTICE IS HEREBY GIVEN THAT on July 24, 2008, the Board of Accountancy has issued an order.

The Order is regarding the Petition for Waiver or Variance, filed on January 31, 2008, by J. Mort O’Sullivan III. The Notice of Petition for Waiver or Variance was published in Vol. 34, No. 8, February 22, 2008, Florida Administrative Weekly. The Petitioner sought a waiver or variance of subsection 61H1-31.001(4), F.A.C., entitled “Fees” which requires a fee of $250.00 for reactivation of a delinquent status license. Petitioner also sought a waiver or variance of subsection 61H1-33.003(6), F.A.C., entitled “Continuing Professional Education” which requires that each CPA shall, on or before July 15 prior to the licensee’s biennial license renewal, report on forms prescribed by the Board, programs of continuing professional education completed during the applicable reestablishment period. The Board considered the instant Petition at a duly-noticed public telephonic meeting, held March 14, 2008. The Board’s Order granted the petition finding that Petitioner established that the purpose of the underlying statute, Section 473.312, Florida Statutes, would be met by granting a variance or waiver from paragraph 61H1-33.003(1)(b) and subsection 61H1-31.001(4), F.A.C. The Board further found that Petitioner established that the Board’s full application of the aforementioned rules 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.