Notice of Variances and Waivers

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION
Board of Accountancy
Rule No. : RULE TITLE :
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 December 10, 2010, by Marline Cepoudi Duroseau. The Notice of Petition for Waiver or Variance was published in Vol. 37, No. 1, January 7, 2011, of the Florida Administrative Weekly. Petitioner sought a waiver or variance of paragraphs 61H1-27.0041(1)(b), (c) and subsection (2), F.A.C., entitled “One Year of Work Experience,” which lists the requirements for work experience supervision as the subjection of the applicant, during employment, to oversight, guidance and evaluation by a supervisor who had the right to control and direct the applicant as to the result to be accomplished by the work and also as to the means by which the result was to be accomplished and which requires that one year of work experience shall be held and understood to mean the rendition of services such as are customarily performed by full-time, regularly employed staff employees of a certified public accountant during the normal workweek as required by the employing certified public accountant, commencing after the completion of the educational requirements set forth in subsection 61H1-27.002(3), F.A.C. 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, granted the petition 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 paragraphs 61H1-27.0041(1)(b), (c) and subsection (2), F.A.C. The Board further found that Petitioner established that applying the requirements of the aforementioned rule to her 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.