of the issuance of an Order regarding the Petition for Waiver or Variance, filed on February 24, 2012, by Jacob Finkelshteyn. The Notice of Petition for Waiver or Variance was published in Vol. 38, No. 13, of the March 30, 2012, Florida ...

 

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION
Board of Accountancy

RULE NO.: RULE TITLE:
61H1-27.002: Concentrations in Accounting and Business
61H1-27.0041: One Year of Work Experience

The Board of Accountancy hereby gives notice of the issuance of an Order regarding the Petition for Waiver or Variance, filed on February 24, 2012, by Jacob Finkelshteyn. The Notice of Petition for Waiver or Variance was published in Vol. 38, No. 13, of the March 30, 2012, Florida Administrative Weekly. Petitioner sought a waiver or variance of subsection 61H1-27.0041(2), F.A.C., entitled “One Year of Work Experience,” which requires that the supervisor, in his or his report to the Department, shall certify that the applicant rendered such services as are customarily performed by full-time, regularly employed staff employees. Petitioner also sought a waiver or variance of paragraphs 61H1-27.002(2)(a) and (b), F.A.C., entitled, “Concentrations in Accounting and Business,” which requires that an applicant have at least 150 semester hours of college education, including a baccalaureate degree or higher conferred by an accredited college or university with a major in accounting, or its equivalent. The applicant’s total education program shall include a concentration in accounting and business as follows: 36 semester or 54 quarter hours in accounting education at the upper division level which shall include coverage of auditing, cost and managerial accounting, financial accounting, accounting information systems, and taxation; 39 semester or 58 quarter hours in general business education which shall include not less than the equivalent of 6 semester or 8 quarter hours in business law courses which shall include coverage of the uniform commercial code, contracts and torts. The Board considered the instant Petition at a duly-noticed public meeting, held April 27, 2012, in Tampa, Florida.

The Board’s Order, filed on July 16, 2012, granted the petition in part finding that Petitioner had established that the purpose of the underlying statute, Section 473.308(4), Florida Statutes, would be met by granting a variance or waiver from subsection 61H1-27.0041(2), F.A.C. The Board denied the petition in part finding that Petitioner had failed to establish that the purpose of the underlying statute, Section 473.306, Florida Statutes, would be met by granting a variance or waiver from subsection 61H1-27.002(2), F.A.C. The Board found that Petitioner established that applying the requirements of subsection 61H1-27.0041(2), F.A.C. to his circumstances would violate principles of fairness and impose substantial hardship. The Board found that Petitioner failed to establish that applying the requirements of paragraphs 61H1-27.002(2)(a) and (b), F.A.C., to his circumstances would violate principles of fairness and impose substantial hardship.

A copy of the Order or additional information may be obtained by contacting: Veloria Kelly, Division Director, Board of Accountancy, 240 N.W. 76th Dr., Suite A, Gainesville, Florida 32607.