Declaratory Statements
A declaratory statement is the sole means for obtaining a binding interpretation or opinion from the Florida Board of Accountancy (BOA) concerning the applicability of statutory provisions, rules or orders over which the BOA has authority (Chapters 455 and 473, Florida Statutes, and Chapter 61H1, Florida Administrative Code).
To request a declaratory statement from the Board of Accountancy you must submit a petition for a declaratory statement that meets the requirements for filing a petition for a declaratory statement from the Department of Business and Professional Regulation as set forth in Section 120.565, Florida Statutes, and Rule 28.105, Florida Administrative Code.
In the past, the Board of Accountancy utilized informal opinions to provide guidance in regard to hypothetical situations. While the board will no longer be issuing informal opinions, it will continue to respond to written questions, when appropriate. A petition for a declaratory statement may only be used to resolve questions or doubts as to how the statutes, rules, or orders may apply to the petitioner’s particular circumstances. A declaratory statement is not the appropriate means for determining the conduct of another person or for obtaining a policy statement of general applicability from the Department of Business and Professional Regulation.
Petitions for declaratory statements must be printed or typed on only one side of each page, using the format below. The body of the petition must contain the following Information:
- The name and address of the petitioner
- The specific provisions(s) of the statute, rule, or order on which the petitioner seeks a declaratory statement.
- A statement of the reasons explaining why the petitioner needs a declaratory statement.
- A short, detailed, and to the point statement of all relevant facts in numbered paragraphs, and a request for the division’s official opinion of how the specified statute rule or order applies to the petitioners in their particular set of circumstances. Board requests for interpretations of laws, rules or orders which apply to all condominiums generally and which are not restricted in scope to the petitioner’s circumstances will not be accepted by the division.
- A statement as to whether the petitioner (or intervener) requests a hearing. The division may, in its discretion, hold a hearing to dispose of the petition.
Petitions for declaratory statements should be sent to: Department of Business and Professional Regulation Board of Accountancy 240 NW 76th Drive, Suite A Gainesville, Florida 32607-6656 Once received, the board office will file the petition with the Department of Business and Professional Regulation Agency Clerk’s Office for processing. Petitions must be noticed in the Florida Administrative Register before they can be placed on the board’s agenda.
Declaratory Statements
| Requestor | Statute/Rule | Question | Response |
|---|---|---|---|
| Benjamin Platt | 473.309(3)(b), F.S., 61H1-20, F.A.C., 61H1-26, F.A.C. | DS 2022-054 | DS 2022-054 |
| Jonathan D. Marseglia, C.P.A. | 473.309(1)(b), F.S. | DS 2020-008 | DS 2020-008 |
| Antonio L. Argiz | 473.309(2), F.S. | DS 2019-018 | DS 2019-018 |
| Howard, Howard and Hodges, Certified Public Accountants and Consultants | 473.302(5), F.S., 473.302(8), F.S., 473.308(6), F.S. | DS 2015-071 | DS 2015-071 |
| Keith Locke, CPA | 473.302(8)(a), F.S., 473.309(2), F.S. | DS 2015-051 | DS 2015-051 |
| Goldstein Shechter Koch, P.A. | 473.321(1), F.S., 61H1-24.001(2)(a), F.A.C., 61H1-26.001(1), F.A.C., 61H1-26.003(3), F.A.C. | DS 2014-104 | DS 2014-104 |
| Joseph Master & Company, LLP | 61H1-26.001(1), F.A.C., 61H1-26.001(3), F.A.C. | DS 2014-102 | DS 2014-102 |
| Ashland Partners & Company LLP | 473.302(8)(a), F.S. | DS 2014-056 | DS 2014-056 |
| Cheryl Graganella | 61H1-23.002(1), F.A.C. | DS 2014-016 | DS 2014-016 |
| Renata Dunn, CPA | 473.315, F.S., 61H1-21.001, F.A.C. | DS 2013-109 | DS 2013-109 |
| Jonathan Marseglia | 61H1-27.002(2)(a), F.A.C. and 61H1-27.002(3)(a), F.A.C. | DS 2012-053 | DS 2012-053 |
| John Smith | 61H1-27.0041, F.A.C. | DS 2010-093 | DS 2010-093 |
| Keith L. Jones, CPA | 61H1-21.005(2), F.A.C. | DS 2010-073 | DS 2010-073 |
| Rhonda Reed | 473.309(2), F.S. | DS 2008-023 | DS 2008-023 |
| Crowe Chizek and Company LLC | 473.321, F.S., 61H1-26.001, F.A.C. | DS 2007-040 | DS 2007-040 |
Opinions and Letters
| Category | Statute/Rule | Author | Response To |
|---|---|---|---|
| Non-CPA Shareholder, Partners, and Members | 61H1-20.016, FAC | Bizzell | Bizzell |
| Non-CPA Shareholder, Partners, and Members | 61H1-20.016, FAC | Bizzell | Bizzell |
| Non-CPA Shareholder, Partners, and Members | 61H1-20.016, FAC | Lockwood | Lockwood |
| Independence | 61H1-21.001, FAC | Gordon | Gordon |
| Independence | 61H1-21.001, FAC | Lopez | Lopez |
| Independence | 61H1-21.001, FAC | Thabit | Thabit |
| Independence | 61H1-21.001, FAC | Crank | Crank |
| Tax return preparation | Littrell | Littrell | |
| CPA tax return for non-CPA firm | 61H1-21.000, FAC | Tuscan | Tuscan |
| Commission or Referral Fees | 61H1-21.002, FAC | Batts | Batts |
| Commissions and the required disclosure | 61H1-21.003, FAC | Charles | Charles |
| Commissions or Referral Fees | 61H1-21.003, FAC | Thompson | Thompson |
| Commissions or Referral Fees | 61H1-21.003, FAC | Paterniti | Paterniti |
| Contingent Fees | 61H1-21.005, FAC | Dolansky | |
| Confidential Client Information | 61H1-23.001, FAC | Palmieri | |
| Communications Confidential Client Information | 61H1-23.001, FAC | Lopez-Brignoni | Lopez-Brignoni |
| Confidential Client Information | 61H1-23.001, FAC | Howard | Howard |
| Confidential Client Information | 61H1-23.001, FAC | Mueller | Mueller |
| Confidential Client Information | 61H1-23.001, FAC | Wood | Wood |
| Records Disposition Responsibility | 61H1-23.002, FAC | Koniarczyk | Koniarczyk |
| Records Disposition Responsibility | 61H1-23.002, FAC | Virgil | Virgil |
| Advertising | 61H1-24.001, FAC | Atkins | Atkins |
| Advertising | 61H1-24.001, FAC | Greenwald | |
| Advertising | 61H1-24.001, FAC | Burt | Burt |
| Advertising | 61H1-24.001, FAC | Gentry | Gentry |
| Advertising | 61H1-24.001, FAC | Harper | Harper |
| Advertising | 61H1-24.001, FAC | Lightfoot | Lightfoot |
| Advertising | 61H1-24.001, FAC | Adelson | Adelson |
| Advertising | 61H1-24.001, FAC | Richards | Richards |
| Advertising | 61H1-24.001, FAC | Schneider | Schneider |
| Advertising | 61H1-24.001, FAC | Stroemer | Stroemer |
| Form of Practice and Name | 61H1-26.001, FAC | Scott | |
| Form of Practice and Name | 61H1-26.001, FAC | How | How |
| Form of Practice and Name | 61H1-26.001, FAC | How | How |
| Form of Practice and Name | 61H1-26.001, FAC | Murray | Murray |
| Form of Practice and Name | 61H1-26.001, FAC | Price | Price |
| Form of Practice and Name | 61H1-26.001, FAC | Arvin | Arvin |
| Form of Practice and Name | 61H1-26.001, FAC | Zirlin | Zirlin |
| Form of Practice and Name | 61H1-26.001, FAC | Blakeslee | Blakeslee |
| Prohibitions; Penalties | Florida Statute 473 | Stroemer | Stroemer |
| Prohibitions; Penalties | Florida Statute 473.322 | Nellenbach | Nellenbach |
| Definitions Practice or Practicing Public Accounting | Florida Statute 473.303 | Bovay | Bovay |
| Definitions Practice or Practicing Public Accounting | Florida Statute 473.303 | Broderson | Broderson |
| Definitions Practice or Practicing Public Accounting | Florida Statute 473.303 | Mueller | Mueller |
| Definitions Practice or Practicing Public Accounting | Florida Statute 473.303 | Oswalt | Oswalt |
| Definitions Practice or Practicing Public Accounting | Florida Statute 473.303 | Tuscan | Tuscan |
Previous Petitions
2023 Petitions
| PETITIONER | PETITION & RELATED ORDER |
| STATUTE/RULE | |
| 61H1-28.0052(1)(b), F.A.C. | |
| Ashley Flaum | VW 2022-132 |
| Brittany Tillar | VW 2022-138 |
2022 Petitions
| PETITIONER | PETITION & RELATED ORDER |
| STATUTE/RULE | |
| 61H1-27.001(5) and 61H1-27.002(2), F.A.C. | |
| Kraishan Fouad | VW 2022-097 |
| 61H1-28.0052(1)(b), F.A.C. | |
| Lia Truong | VW 2022-004 |
| Frank Dieguez | VW 2022-011 |
| Brita Miller | VW 2022-015 |
| Matthew Gajowiak | VW 2022-020 |
| Ana Sicher | VW 2022-059 |
| Rachel Molina Menendez | VW 2022-060 |
| Fabiola Richards | VW 2022-077 |
| Morielle Mizrahi | VW 2022-080 |
| Cuong Dinh Van | VW 2022-093 |
| Tania Hernandez | VW 2002-099 |
| Lindsay Zajac | VW 2021-171 |
| Ivan Rotger | VW 2021-176 |
| 61H1-31.006 and 61H1-33.006(1),(2), F.A.C. | |
| Michael Sack Elmaleh | VW 2022-014 |
| 61H1-33.006, F.A.C. | |
| James Martin | VW 2022-104 |
2021 Petitions
| PETITIONER | PETITION & RELATED ORDER |
| STATUTE/RULE | |
| 61H1-27.002(2), F.A.C. | |
| Matthew Peerbolte | VW2021-067 |
| 61H1-27.002(2)(a), F.A.C. | |
| Stephen Maranto | VW2021-129 |
| 61H1-28.0052(1)(b), F.A.C. | |
| Marina Hernandez | VW2021-083 |
| Gina Paola Jimenez | VW2021-104 |
| Jason Burkhardt | VW2021-113 |
| James Fennelly | VW2021-142 |
| William Joel Solano | VW2021-136 |
| Pavlina Lewkowitz | VW2021-158 |
| William Solano | VW2021-160 |
| 61H1-31.004, and 61H1-31.006, F.A.C. | |
|---|---|
| Ronald Rooks | VW2021-080 |
| Vicente Alzate | VW2021-091 |
| 61H1-31.004, 61H1-31.006, and 61H1-33.006(1),(2), F.A.C. | |
| James Rudolph | VW2021-135 |
| 61H1-33.006(1), F.A.C. | |
| Daniel Hoeft | VW2021-092 |
| 61H1-33.006(1), F.A.C. | |
| John L. Lancianese, Jr. | VW2021-105 |
| 61H1-33.006(2)(a), F.A.C. | |
| Biana Murnane | VW2021-073 |
| Frank Elliot Dorsey | VW2021-146 |
| 61H1-33.006(2), F.A.C. | |
| Victoria Lockard | VW2021-090 |
2020 Petitions
| PETITIONER | PETITION & RELATED ORDER |
| STATUTE/RULE |
|
| 61H1-27.001, F.A.C. | |
| Rebecca Linnett | VW2019-196 |
| 61H1-27.001(5) and 61H1-27.002(2), F.A.C. | |
| Aleksandra Dubova | VW2020-115 |
| 61H1-27.002(2), F.A.C. | |
| Bianca Loren Javier | VW2020128 |
| 61H1-28.0052(1)(b), F.A.C. | |
| Nicholas H. Fulmer | VW2020-037 |
| Jorge Lopez | VW2020-042 |
| Mantza Salvador-Barreto | VW2020-050 |
| Michael McElroy | VW2020-054 |
| Corey Connell | VW2020-055 |
| Kathy B. Forester | VW2020-097 |
| Natasha Shapiro | VW2020-098 |
| Stancey Peprah (Kwakwa) | VW2020-108 |
| Gina Paola Jimenez | VW2020-109 |
| Alyssa Heredia | VW2020-112 |
| Michael Neilson | VW2020-129 |
| Jennyfer Urbina | VW2019-132 |
| Nelson Coressel | VW2019-194 |
| 61H1-31.003 and 61H1-31.004, F.A.C. | |
| Orlando Fernandez, Jr. | VW2020-084 |
| 61H1-31.006 and 61H1-33.006(2)(a), F.A.C. | |
| Barbara Willard | VW2020-060 |
2019 Petitions
| PETITIONER | PETITION & RELATED ORDER |
| STATUTE/RULE | |
| 61H1-27.001(5), F.A.C. | |
| Benjamin Kincaid | VW 2018-248 |
| Khaled K. Ali | VW 2019-010 |
| 61H1-27.002(2)(a), F.A.C. | |
| Peter Joel Hoar | VW 2019-033 |
| 61H1-27.002(2)(c), F.A.C. | |
| Guneet Makkar | VW 2019-077 |
| 61H1-27.002(3)(c), F.A.C. | |
| Trecia Cleopatra Myrie-Reid | VW 2019-067 |
| 61H1-27.002(4)(a), F.A.C. | |
| Jenni Middlebrook Case | VW 2018-247 |
| 61H1-28.0052(1)(b), F.A.C | |
| Emilio Bustillo | VW 2018-253 |
| Robert Yarbough | VW 2018-254 |
| Julissa Solares Gomez | VW 2018-255 |
| Qi Qi | VW 2018-256 |
| Taimi Cabrera Hernandez | VW 2019-001 |
| Eric Jacob Waits | VW 2019-011 |
| Sandra Torres | VW 2019-024 |
| Brian Borisman-Maisel | VW 2019-026 |
| Brittany Jones |
VW 2019-027 |
| Blanca M. Aquino | VW 2019-053 |
| Laura Melisa Rodriguez | VW 2019-101 |
| AnnMarie Blair | VW 2019-108 |
| Jenifer Zephyr Carrier | VW 2019-109 |
| Jennifer Rodriguez-Diaz | VW 2019-114 |
| Terry Anne Mullen | VW 2019-115 |
| Corey Connell | VW 2019-116 |
| Travis James Meyerhoff | VW 2019-125 |
| Jennyfer Urbina | VW 2019-132 |
| Yoandry Delgado | VW 2019-144 |
| 61H1-28.0061, F.A.C. | |
| Katelyn Kovacs | VW 2019-046 |
| 61H1-31.004 and 61H1-31.006, F.A.C. | |
| Bryan Anthony Zink | VW 2019-018 |
| 61H1-31.004, 61H1-31.006 and 61H1-33.006(2)(a), F.A.C. | |
| Phillip Ulsch | VW 2019-146 |
| 61H1-31.006 and 61H1-33.006(2)(a), F.A.C. | |
| Gary Giberson | VW2019-092 |
| 61H1-31.008, F.A.C. | |
| Michele Luppens | VW 2019-042 |
2018 Petitions
| PETITIONER | PETITION & RELATED ORDER |
| STATUTE/RULE | |
| 61H1-27.001(5)(a), F.A.C. | |
| Chirag Shah | VW 2018-104 |
| 61H1-27.002(2)(a), F.A.C. | |
| Yadira Monzon | VW 2018-080 |
| 61H1-27.002(3)(a), F.A.C. | |
| Zahira Rivera Cosme | VW 2018-082 |
| 61H1-28.0052(1)(b), F.A.C. | |
| Daniel Chrost | VW 2018-002 |
| Olivia Mullen Lehrl | VW 2018-003 |
| Jennifer Maynard | VW 2018-008 |
| Jennifer Vanessa Trujillo | VW 2018-009 |
| Carlos Santiago | VW 2018-014 |
| Allison Carter | VW 2018-021 |
| Julian Javier Gonzalez | VW 2018-029 |
| Dulny Salazar | VW 2018-034 |
| Gary Zink | VW 2018-046 |
| Jenifer Donaldson | VW 2018-047 |
| Geneviene Marie Babb | VW 2018-048 |
| Katie Lee | VW 2018-049 |
| Jessie Knight DeLoach | VW 2018-050 |
| Sarah Tuttle | VW 2018-051 |
| Beatriz Hernandez Golik | VW 2018-053 |
| Graham Wigle | VW 2018-062 |
| Monaz Patel | VW 2018-079 |
| Ashley T McDougle | VW 2018-101 |
| Halson Fernandez | VW 2018-131 |
| Alexa Laurencio | VW 2018-135 |
| Jeremy Scott Steinlauf | VW 2018-147 |
| Elena Mocchi | VW 2018-148 |
| Estefania Rodriguez | VW 2018-149 |
| Gailene Gumbs | VW 2018-168 |
| Mary Jane Fillman | VW 2018-169 |
| Nataliya Tyutyunyk | VW 2018-176 |
| Maria Elvira Rust | VW 2018-177 |
| Emilio Bustillo | VW 2018-204 |
| Haris Moore | VW 2018-210 |
| Arlette Keeley | VW 2018-212 |
| Blanca M. Aquino | VW 2018-213 |
| Hannah Dean | VW 2018-240 |
| 61H1-31.004 and 61H1-31.006, F.A.C. | |
| David Keith Brown | VW 2018-209 |
| 61H1-31.004 and 61H1-33.006(2)(a), F.A.C. | |
| Lisa Valdes | VW 2018-098 |
| 61H1-33.006(2)(a), F.A.C. | |
| Jon Grayson Castro | VW 2018-094 |
| Earl Lawrence | VW 2018-211 |
| 61H1-33.006(2)(b), F.A.C. | |
| Jason Alan Franzel | VW2018-129 |
2017 Petitions
| PETITIONER | PETITION & RELATED ORDER | |
|---|---|---|
| STATUTE/RULE | ||
| 61H1-28.0052(1)(b), F.A.C. | ||
| Heather Doerr | VW 2017-233 | |
| Michele Ann Belush | VW 2017-228 | |
| Jagmeet Chabra | VW 2017-231 | |
| 61H1-33.006(2)(c), F.A.C. | ||
| Jim Taubenfeld | VW 2017-232 | |
2016 Petitions
| PETITIONER | PETITION & RELATED ORDER | |
|---|---|---|
| STATUTE/RULE | ||
| 61H1-27.002(2)(a), F.A.C. | ||
| Steven J. Rodriguez Jr. | VW 2016-014 | |
| 61H1-27.002(5)(a), F.A.C. | ||
| Shuhuan Liu | VW 2016-274 | |
| 61H1-28.0052(1)(b), F.A.C. | ||
| Renee Bartlett | VW 2016-196 | |
| Linda Sanchez | VW 2016-194 | |
| William Matthew Karalius | VW 2016-199 | |
| Jessica Lee Wahnish | VW 2016-033 | |
| 61H1-31.004 and 61H1-31.006, F.A.C. | ||
| Karen Campione | VW 2016-067 | |
2015 Petitions
| PETITIONER | PETITION & RELATED ORDER | |
|---|---|---|
| STATUTE/RULE | ||
| 61H1-27.001(5)(a), F.A.C. | ||
| Katharina Todd | VW 2015-234 | |
| Keisha Francis | VW 2015-268 | |
| Sara Palchetti | VW 2015-320 | |
| 61H1-27.002(2)(a), F.A.C. | ||
| Justin Callow | VW 2015-319 | |
| 61H1-28.0052(1)(b), F.A.C. | ||
| Karen Forbes | VW 2015-143 | |
| Karen Forbes | VW 2015-181 | |
| Philip Holcman | VW 2015-191 | |
| Charles Andrews | VW 2015-235 | |
| Christine Muhina | VW 2015-280 | |
| Elsa Morales | VW 2015-281 | |
| Daniel Collins | VW 2015-290 | |
| Vera Rodriguez | VW 2015-315 | |
| 61H1-28.0052(2), F.A.C. | ||
| Juan Amezquita | VW 2015-207 | |
| 61H1-33.006(2)(c), F.A.C. | ||
| Lewis Simmons | VW 2015-259 | |
2014 Petitions
| PETITIONER | PETITION & RELATED ORDER | |
|---|---|---|
| STATUTE/RULE | ||
| 61H1-28.0052(1)(b), F.A.C. | ||
| Christopher Daboul | VW 2014-358 | |
| Sasha Harrison | VW 2014-425 | |
| Sonia Garate | VW 2014-442 | |
| 61H1-31.006 & 61H1-33.006(2)(a), F.A.C. | ||
| Wayne Richardson | VW 2014-343 | |
| Marla Gottschalk | VW 2014-344 | |
| Andrew Frye | VW 2014-355 | |
| Jin Chao | VW 2014-375 | |
| Shu-Li Chao | VW 2014-376 | |
| Robert Hirsch | VW 2014-391 | |
| Hyun Joo Stanley | VW 2014-414 | |
2013 Petitions
| PETITIONER | PETITION & RELATED ORDER | |
|---|---|---|
| STATUTE/RULE | ||
| 61H1-27.002(4)(a), F.A.C. | ||
| Justin Sumrail | VW 2013-239 | |
| 61H1-28.0052(1)(b), F.A.C. | ||
| Daniel Suarez | VW 2013-313 | |
| Leonardo Camero | VW 2013-314 | |
2012 Petitions
| PETITIONER | PETITION & RELATED ORDER | |
|---|---|---|
| STATUTE/RULE | ||
| 61H1-27.002(2)(a), F.A.C. | ||
| Jared Blanton | VW 2012-105 | |
| Israel Perez | VW 2012-244 | |
| 61H1-27.002(4)(a), F.A.C. | ||
| Jacquelyn Boehm | VW 2012-156 | |
| 61H1-27.0041(2), F.A.C. | ||
| Ryan Taylor | VW 2012-116 | |
| Andrea Browne | VW 2012-138 | |
| Arthur Pugliese | VW 2012-152 | |
| Rosemary Larry | VW 2012-182 | |
| 61H1-28.0052(1)(b), F.A.C. | ||
| Jose Alfaro Jr | VW 2012-079 | |
| Keri Wall | VW 2012-093 | |
| Matthew Liebharber | VW 2012-094 | |
| Joam St. Jean | VW 2012-095 | |
| Mariah Johnson | VW 2012-214 | |
| Katherine Currey | VW 2012-235 | |
| Ricardo Diaz | VW 2012-252 | |
| Maria Cigliutti | VW 2012-257 | |
| Benjamin Jones | VW 2012-267 | |
| Aaron Shmalo | VW 2012-279 | |
| Heather Jordan | VW 2012-280 | |
| 61H1-33.0033(1), F.A.C. | ||
| Florida Institute of CPAS | VW2012-241 | |
2011 Petitions
| PETITIONER | PETITION & RELATED ORDER | |
|---|---|---|
| STATUTE/RULE | ||
| 61H1-27.002(2)(a) and 61H1-27.0041(2), F.A.C. | ||
| Jonathan Gorman | VW 2011-106 | |
| Brent Lowman | VW 2011-291 | |
| 61H1-27.0041(2), F.A.C. | ||
| Michelle Gray | VW 2011-056 | |
| Craig Harrington | VW 2011-064 | |
| Lauren Ballard | VW 2011-081 | |
| Stanley Hunt | VW 2011-131 | |
| Melanie Humlicek | VW 2011-185 | |
| Brian Sullivan | VW 2011-229 | |
| Clayton Rowe | VW 2011-281 | |
| William Gresh | VW 2011-313 | |
| Jeffrey Taylor | VW 2011-317 | |
| Laurie Sandoval | VW 2011-333 | |
| Monica Feliciano | VW 2011-334 | |
| 61H1-28.0052(1)(b), F.A.C. | ||
| April DiSegna | VW 2011-041 | |
| April DiSegna | VW 2011-107 | |
| Ramon Romero | VW 2011-109 | |
| Juliann Gigi | VW 2011-315 | |
| Elzbieta Bijlani | VW 2011-369 | |
| 61H1-33.003(6), F.A.C. | ||
| Rafael Duran | VW 2011-343 | |
| 61H1-33.006(2)(a), F.A.C. | ||
| Jennifer Weitz | VW 2011-318 | |
2010 Petitions
| PETITIONER | PETITION & RELATED ORDER | |
|---|---|---|
| STATUTE/RULE |
||
| 61H1-27.001(5)(a) and 61H1-27.002(3)(a), F.A.C. | ||
| Pedro Ruiz | VW 2010-145 | |
| 61H1-27.001(5) and 61H1-27.002(2)(b), F.A.C. | ||
| Alwyn Kruger | VW 2010-529 | |
| 61H1-27.0041(1)(b), (c), and (2), F.A.C. | ||
| Laura Balenger | VW 2010-474 | |
| Jody Michalec | VW 2010-696 | |
| Marline Duroseau | VW 2010-729 | |
| 61H1-28.0052(1)(b), F.A.C. | ||
| Kelaine Escarmant | VW 2010-069 | |
| Tammy Eastman | VW 2010-136 | |
| Coretta James | VW 2010-305 | |
| Julie Bass | VW 2010-515 | |
| Amy Robinson | VW 2010-709 | |
| Natalia Salnova | VW 2010-716 | |
| 61H1-28.0052(2), F.A.C. | ||
| Patrick Callen | VW 2010-302 | |
| 61H1-33.0033(1), F.A.C | ||
| H. Garland Granger | VW 2010-608 | |
2009 Petitions
| PETITIONER | PETITION & RELATED ORDER | |
|---|---|---|
| STATUTE/RULE | ||
| 61H1-27.001(5)(a) and 61H1-27.002(2)(b), F.A.C. | ||
| Baby Varkey | VW 2009-641 | |
| 61H1-28.0052(1)(b), F.A.C. | ||
| Tavara Johnson | VW 2009-471 | |
2006 Petitions
| PETITIONER | PETITION & RELATED ORDER | |
|---|---|---|
| STATUTE/RULE | ||
| 61H1-28.0052(1)(b), F.A.C. | ||
| Natalia Esteban | VW 2006-258 | |
Quick Links
Need Help?
All requests for publications, documents, forms, applications for licenses, permits and other similar certifications can be obtained by contacting the Customer Contact Center.
Roger Scarborough, Director
Division of Certified Public Accounting
240 NW 76th Drive, Suite A
Gainesville, FL 32607
Telephone: 850.487.1395
Facsimile: 352.333.2508
