The Order is regarding the Petition for Waiver or Variance, filed on February 5, 2008, by Brian Patrick Cosgrave. The Notice of Petition for Waiver or Variance was published in Vol. 34, No. 11, of the March 14, 2008, Florida Administrative Weekly. ...

 

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION
Board of Accountancy

RULE NO: RULE TITLE
61H1-28.0052: Number of Sittings, and Granting of Credit, Release of Grades and Completion of Examination, Transition Rules

NOTICE IS HEREBY GIVEN THAT on August 7, 2008, the Board of Accountancy has issued an order.

The Order is regarding the Petition for Waiver or Variance, filed on February 5, 2008, by Brian Patrick Cosgrave. The Notice of Petition for Waiver or Variance was published in Vol. 34, No. 11, of the March 14, 2008, Florida Administrative Weekly. Petitioner sought a waiver or variance of paragraph 61H1-28.0052(4)(b), F.A.C., entitled “Number of Sittings, and Granting of Credit, Release of Grades and Completion of Examination, Transition Rules” which requires that a conditioned candidate must pass all four sections of the CPA examination during the transition period. The Board considered the instant Petition at a duly-noticed public meeting, held April 30, 2008, in Tampa, Florida. The Board’s Order granted the petition finding that Petitioner established that the purpose of the underlying statute, Section 473.306, Florida Statutes, would be met by granting a variance or waiver from paragraph 61H1-28.0052(4)(b), F.A.C. The Board further found that Petitioner 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 Order may be obtained by contacting: Veloria Kelly, Division Director, Board of Accountancy, 240 N. W. 76th Dr., Suite A, Gainesville, Florida 32607.