24214806, 61H1ER21-1 - Florida Administrative Rules, Law, Code, Register

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Notice: 24214806

Notice of Emergency Rule

Department:

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION

Division:

Board of Accountancy

Overview

RULE:

61H1ER21-1

Number of Sittings, and Granting of Credit, Release of Grades and Completion of Examination, Transition Rules

SPECIFIC REASONS FOR FINDING AN IMMEDIATE DANGER TO THE PUBLIC HEALTH, SAFETY OR WELFARE:

The Board of Accountancy (hereinafter the “Board”) is statutorily mandated to adopt rules establishing examination administration. The Board is authorized to condition such examination protocols and, pursuant to this authority, the Board has promulgated rules setting forth the requirements for examination as a predicate for licensure. 
Rule 61H1-28.0052, Florida Administrative Code (F.A.C.), states in relevant that, with respect to the CPA examination, credit for test sections passed shall be valid for eighteen months from the prescribed exam release date.  The rule further states that applicants are required to pass all four sections of the exam within an eighteen-month rolling period beginning the grade release date for the first section passed.  Every person licensed pursuant to chapter 473.306, Florida Statutes (F.S.), is required to complete an examination as prescribed by rule and under the authority granted in chapter 473.304, F.S.   
In consideration of the issuance of the Executive Orders by Governor DeSantis and declaration of a public health emergency, the Board office has been apprised of concerns and complications from numerous applicants and exam providers impacting exam administrations related to COVID-19, including dangers of travel, access to exam centers,  and the ability to successfully complete exams timely.  Applicant’s seeking licensure as a certified public accountant should not be unnecessarily put at risk or materially limited from complying with examination requirements during this healthcare emergency for reasons including travel restrictions, Center for Disease Control recommendations, and limitations impacting test center operations. Accordingly, by emergency rule, the Board will approve exam credit extensions through June 30, 2021 for examination credits expiring April 1, 2020 through June 29, 2021.  The Board finds that these actions are a measured regulatory approach that helps mitigate the threat of exposure to COVID-19 to applicants seeking licensure as certified public accountants and to those that come in contact with them.

REASON FOR CONCLUDING THAT THE PROCEDURE IS FAIR UNDER THE CIRCUMSTANCES:

Given the declared and sustained public health emergency in the State of Florida and the continual guidance from the CDC, the examination requirements for licensure regarding exam credits expiring April 1, 2020 through June 29, 2021 may be extended through June 30, 2021. The Board finds that an immediate danger to the public health, safety, or welfare necessitates immediate action during the period designated regarding this issue.  Notice of the meeting where the emergency rule was reviewed was published in the Florida Administrative Register on November 16, 2020, vol. 46/223.  In addition, notice of the Board’s meeting was posted on the Board’s official website.

SUMMARY:

The proposed emergency rule extends, for the period of exam credits expiring Apri1 1, 2020 through June 29, 2021, the requirement for applicants to complete all sections of the examination in eighteen months from the first test section passage.   For that period, exam credits are extended through June 30, 2021.

THE PERSON TO BE CONTACTED REGARDING THE EMERGENCY RULE IS:

: Roger Scarborough, Division Director, Board of Accountancy, 240 NW 76th Dr., Suite A, Gainesville, Florida 32607.

PRINT PUBLISH DATE:

2/16/2021 Vol. 47/31

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://flrules.org/gateway/ruleno.asp?id=61H1ER21-1&PDate=2/16/2021&Section=4

REFERENCE MATERIALS:

No reference(s).

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