Rule No. : RULE TITLE :
61H1-21.005: Contingent Fees
NOTICE IS HEREBY GIVEN THAT the Board of Accountancy has issued an order disposing of the petition for declaratory statement filed by Keith L Jones, CPA on September 24, 2010. The following is a summary of the agency's disposition of the petition:
The Notice of Petition for Declaratory Statement was published in Vol. 36, No. 41, of the October 15, 2010, Florida Administrative Weekly. Petitioner sought the Board’s interpretation of subsection 61H1-21.005(2), F.A.C., entitled “Contingent Fees.” Petitioner asks whether the completion of an application of the Florida Enterprise Zones jobs credit sales tax on a contingency fee basis in compliance with the rule. The Board of Accountancy considered the Petition at its meeting held on December 3, 2010, in Tallahassee, Florida. The Board’s Order, filed on February 7, 2011, answered the question of the Petition for Declaratory Statement in the affirmative, finding that because the completed application is reviewed in detail by the taxing authority prior to approval, the determination of eligibility for the credit is made by the taxing authority and not by the Florida certified public accountant who completed the form. Thus, under these circumstances, Petitioner is able to complete an application for the Florida Enterprise Zones jobs credit sales tax on a contingency fee basis.
A copy of the Order Disposing of the Petition for Declaratory Statement may be obtained by contacting: Veloria Kelly, Division Director, Board of Accountancy, 240 N.W. 76th Dr., Suite A, Gainesville, Florida 32607.