Notice of Variances and Waivers

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION
Board of Accountancy
Rule No. : RULE TITLE :
61H1-33.0033: Obligations of CPA Ethics Course Continuing Education Providers
The Board of Accountancy hereby gives notice:
of the issuance of an Order regarding the Petition for Waiver or Variance, filed on December 14, 2010, by H. Garland Granger. The Notice of Petition for Waiver or Variance was published in Vol. 36, No. 52, of the December 30, 2010, Florida Administrative Weekly. Petitioner sought a waiver or variance of subsection 61H1-33.0033(1), F.A.C., entitled “Obligations of CPA Ethics Course Continuing Education Providers,” that requires that the continuing education provider retain documentation that the course instructor is a certified public accountant who has practiced in a public accounting firm for five of the last ten years. The Board considered the instant Petition at a duly-noticed public meeting, held January 28, 2011, in Tampa, Florida.
The Board’s Order, filed on March 15, 2011, denied the petition finding that Petitioner had failed to establish that the purpose of the underlying statute, Section 473.312, Florida Statutes, would be met by granting a variance or waiver from subsection 61H1-33.0033(1), F.A.C. The Board further found that Petitioner had failed to establish 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 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.