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 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 |
|---|---|---|---|
| Howard, Howard, and Howard | 473.302(8) 473.302(5) 473.308(6) | DS 2015-071 Question | DS 2015-071 Response |
| Keith Locke | 473.302(8)(a) 473.309(2) | DS 2015-051 Question | DS 2015-051 Response |
| Goldstein Shechter Koch, P.A. | 473.321(1) 61H1-24.001(2)(a) 61H1-26.001(1) 61H1-26.003(3) | DS 2014-104 Question | DS 2014-104 Response |
| Joseph Master & Company, LLP | 61H1-26.001(1) 61H1-26.001(3) | DS 2014-102 Question | DS 2014-102 Response |
| Ashland Partners | 473.302(8)(a) | DS 2014-056 Question | DS 2014-056 Response |
| Graganella, C. | 61H1-23.002(1) | DS 2014-016 Question | DS 2014-16 Response |
| Dunn, R. | 473.315 61H1-21.001 | DS 2013-109 Question | DS 2013-109 Response |
| Marseglia, J. | 61H1-27.002(2)(a) and (3)(a) | DS 2012-053 Question | DS 2012-053 Response |
| Smith, J. | 61H1-27.0041 | DS 2010-093 Question | DS 2010-093 Response |
| Jones, K. | 61H1-21.005(2) | DS 2010-073 Question | DS 2010-073 Response |
| Reed, R. | 473.309(2) | DS 2008-023 Question | DS 2008-023 Response |
| Chizek, C. | 473.321 61H1-26.001 | DS 2007-040 Question | DS 2007-040 Response |
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 |
| 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
2019 Petitions
| PETITIONER | STATUTE/RULE | PETITION & RELATED ORDER |
|---|---|---|
| Khaled K. Ali | 61H1-27.001(5) | VW 2019-010 |
| Benjamin Kincaid | 61H1-27.001(5) | VW 2018-248 |
| Peter Joel Hoar | 61H1-27.002(2)(a) | VW 2019-033 |
| Guneet Makkar | 61H1-27.002(2)(c) | VW 2019-077 |
| Trecia Cleopatra Myrie-Reid | 61H1-27.002(3)(c) | VW 2019-067 |
| Jenni Middlebrook Case | 61H1-27.002(4)(a) | VW 2018-247 |
| Yoandry Delgado | 61H1-28.0052(1)(b) | VW 2019-144 |
| Travis James Meyerhoff | 61H1-28.0051(1)(b) | VW 2019-125 |
| Terry Anne Mullen | 61H1-28.0052(1)(b) | VW 2019-115 |
| Jennyfer Urbina | 61H1-28.0052(1)(b) | VW 2019-132 |
| AnnMarie Blair | 61H1-28.0052(1)(b) | VW 2019-108 |
| Corey Connell | 61H1-28.0052(1)(b) | VW 2019-116 |
| Jenifer Zephyr Carrier | 61H1-28.0052(1)(b) | VW 2019-109 |
| Jennifer Rodriguez-Diaz | 61H1-28.0052(1)(b) | VW 2019-114 |
| Laura Melisa Rodriguez | 61H1-28.0052(1)(b) | VW 2019-101 |
| Blanca M. Aquino | 61H1-28.0052(1)(b) | VW 2019-053 |
| Brian Borisman-Maisel | 61H1-28.0052(1)(b) | VW 2019-026 |
| Brittany Jones | 61H1-28.0052(1)(b) | VW 2019-027 |
| Sandra Torres | 61H1-28.0052(1)(b) | VW 2019-024 |
| Eric Jacob Waits | 61H1-28.0052(1)(b) | VW 2019-011 |
| Emilio Bustillo | 61H1-28.0052(1)(b) | VW 2018-253 |
| Taimi Cabrera Hernandez | 61H1-28.0052(1)(b) | VW 2019-001 |
| Julissa Solares Gomez | 61H1-28.0052(1)(b) | VW 2018-255 |
| Qi Qi | 61H1-28.0052(1)(b) | VW 2018-256 |
| Robert Yarbough | 61H1-28.0052(1)(b) | VW 2018-254 |
| Katelyn Kovacs | 61H1-28.0061 | VW 2019-046 |
| Bryan Anthony Zink | 61H1-31.004 and 61H1-31.006 | VW 2019-018 |
| Phillip Ulsch | 61H1-31.004, 61H1-31.006 and 61H1-33.006(2)(a) | VW 2019-146 |
| Gary Giberson | 61H1-31.006 and 61H1-33.006(2)(a) | VW2019-092 |
| Michele Luppens | 61H1-31.008 | VW 2019-042 |
2018 Petitions
| PETITIONER | STATUTE/RULE | PETITION & RELATED ORDER |
|---|---|---|
| Chirag Shah | 61H1-27.001(5)(a) | VW 2018-104 |
| Yadira Monzon | 61H1-27.002(2)(a) | VW 2018-080 |
| Zahira Rivera Cosme | 61H1-27.002(3)(a) | VW 2018-082 |
| Hannah Dean | 61H1-28.0052(1)(b) | VW 2018-240 |
| Arlette Keeley | 61H1-28.0052(1)(b) | VW 2018-212 |
| Blanca M. Aquino | 61H1-28.0052(1)(b) | VW 2018-213 |
| Emilio Bustillo | 61H1-28.0052(1)(b) | VW 2018-204 |
| Haris Moore | 61H1-28.0052(1)(b) | VW 2018-210 |
| Mary Jane Fillman | 61H1-28.0052(1)(b) | VW 2018-169 |
| Gailene Gumbs | 61H1-28.0052(1)(b) | VW 2018-168 |
| Monaz Patel | 61H1-28.0052(1)(b) | VW 2018-079 |
| Maria Elvira Rust | 61H1-28.0052(1)(b) | VW 2018-177 |
| Nataliya Tyutyunyk | 61H1-28.0052(1)(b) | VW 2018-176 |
| Halson Fernandez | 61H1-28.0052(1)(b) | VW 2018-131 |
| Alexa Laurencio | 61H1-28.0052(1)(b) | VW 2018-135 |
| Elena Mocchi | 61H1-28.0052(1)(b) | VW 2018-148 |
| Estefania Rodriguez | 61H1-28.0052(1)(b) | VW 2018-149 |
| Jeremy Scott Steinlauf | 61h1-28.0052(1)(b) | VW 2018-147 |
| Ashley T McDougle | 61H1-28.0052(1)(b) | VW 2018-101 |
| Monaz Patel | 61H1-28.0052(1)(b) | VW 2018-079 |
| Graham Wigle | 61H1-28.0052(1)(b) | VW 2018-062 |
| Geneviene Marie Babb | 61H1-28.0052(1)(b) | VW 2018-048 |
| Jessie Knight DeLoach | 61H1-28.0052(1)(b) | VW 2018-050 |
| Jenifer Donaldson | 61H1-28.0052(1)(b) | VW 2018-047 |
| Beatriz Hernandez Golik | 61H1-28.0052(1)(b) | VW 2018-053 |
| Katie Lee | 61H1-28.0052(1)(b) | VW 2018-049 |
| Sarah Tuttle | 61H1-28.0052(1)(b) | VW 2018-051 |
| Gary Zink | 61H1-28.0052(1)(b) | VW 2018-046 |
| Allison Carter | 61H1-28.0052(1)(b) | VW 2018-021 |
| Julian Javier Gonzalez | 61H1-28.0052(1)(b) | VW 2018-029 |
| Dulny Salazar | 61H1-28.0052(1)(b) | VW 2018-034 |
| Carlos Santiago | 61H1-28.0052(1)(b) | VW 2018-014 |
| Daniel Chrost | 61H1-28.0052(1)(b) | VW 2018-002 |
| Olivia Mullen Lehrl | 61H1-28.0052(1)(b) | VW 2018-003 |
| Jennifer Maynard | 61H1-28.0052(1)(b) | VW 2018-008 |
| Jennifer Vanessa Trujillo | 61H1-28.0052(1)(b) | VW 2018-009 |
| David Keith Brown | 61H1-31.004 and 61H1-31.006 | VW 2018-209 |
| Lisa Valdes | 61H1-31.004 and 61H1-33.006(2)(a) | VW 2018-098 |
| Earl Lawrence | 61H1-33.006(2)(a) | VW 2018-211 |
| Jon Grayson Castro | 61H1-33.006(2)(a) | VW 2018-094 |
| Jason Alan Franzel | 61H1-33.006(2)(b) | VW2018-129 |
2017 Petitions
| PETITIONER | STATUTE/RULE | PETITION & RELATED ORDER |
|---|---|---|
| Heather Doerr | 61H1-28.0052(1)(b) | VW 2017-233 |
| Michele Ann Belush | 61H1-28.0052(1)(b) | VW 2017-228 |
| Jagmeet Chabra | 61h1-28.0052(1)(b) | VW 2017-231 |
| Jim Taubenfeld | 61H1-33.006(2)(c) | VW 2017-232 |
2016 Petitions
| PETITIONER | STATUTE/RULE | PETITION & RELATED ORDER |
|---|---|---|
| Steven J. Rodriguez Jr. | 61H1-27.002(2)(a) | VW 2016-014 |
| Shuhuan Liu | 61H1-27.002(5)(a) | VW 2016-274 |
| Renee Bartlett | 61H1-28.0052(1)(b) | VW 2016-196 |
| Linda Sanchez | 61H1-28.0052(1)(b) | VW 2016-194 |
| William Matthew Karalius | 61H1-28.0052(1)(b) | VW 2016-199 |
| Jessica Lee Wahnish | 61H1-28.0052(1)(b) | VW 2016-033 |
| Karen Campione | 61H1-31.004 & 61H1-31.006 | VW 2016-067 |
2015 Petitions
| PETITIONER | STATUTE/RULE | PETITION & RELATED ORDER |
|---|---|---|
| Sara Palchetti | 61H1-27.001(5)(a) | VW 2015-320 |
| Keisha Francis | 61H1-27.001(5)(a) | VW 2015-268 |
| Katharina Todd | 61H1-27.001(5)(a) | VW 2015-234 |
| Justin Callow | 61H1-27.002(2)(a) | VW 2015-319 |
| Daniel Collins | 61H1-28.0052(1)(b) | VW 2015-290 |
| Vera Rodriguez | 61H1-28.0052(1)(b) | VW 2015-315 |
| Elsa Morales | 61H1-28.0052(1)(b) | VW 2015-281 |
| Christine Muhina | 61H1-28.0052(1)(b) | VW 2015-280 |
| Charles Andrews | 61H1-28.0052(1)(b) | VW 2015-235 |
| Philip Holcman | 61H1-28.0052(1)(b) | VW 2015-191 |
| Karen Forbes | 61H1-28.0052(1)(b) | VW 2015-181 |
| Karen Forbes | 61H1-28.0052(1)(b) | VW 2015-143 |
| Juan Amezquita | 61H1-28.0052(2) | VW 2015-207 |
| Lewis Simmons | 61H1-33.006(2)(c) | VW 2015-259 |
2014 Petitions
| PETITIONER | STATUTE/RULE | PETITION & RELATED ORDER |
|---|---|---|
| Sasha Harrison | 61H1-28.0052(1)(b) | VW 2014-425 |
| Sonia Garate | 61H1-28.0052(1)(b) | VW 2014-442 |
| Christopher Daboul | 61H1-28.0052(1)(b) | VW 2014-358 |
| Sonia Garate | 61H1-28.0052(1)(b) | VW 2014-442 |
| Sasha Harrison | 61H1-28.0052(1)(b) | VW 2014-425 |
| Jin Chao | 61H1-31.006 & 61H1-33.006(2)(a) |
VW 2014-375 |
| Shu-Li Chao | 61H1-31.006 & 61H1-33.006(2)(a) |
VW 2014-376 |
| Andrew Frye | 61H1-31.006 & 61H1-33.006(2)(a) |
VW 2014-355 |
| Hyun Joo Stanley | 61H1-31.006 & 61H1-33.006(2)(a) |
VW 2014-414 |
| Robert Hirsch | 61H1-31.006 & 61H1-33.006(2)(a) |
VW 2014-391 |
| Marla Gottschalk | 61H1-31.006 & 61H1-33.006(2)(a) |
VW 2014-344 |
| Wayne Richardson | 61H1-31.006 & 61H1-33.006(2)(a) |
VW 2014-343 |
2013 Petitions
| PETITIONER | STATUTE/RULE | PETITION & RELATED ORDER |
|---|---|---|
| Justin Sumrail | 61H1-27.002(4)(a) | VW 2013-239 |
| Daniel Suarez | 61H1-28.0052(1)(b) | VW 2013-313 |
| Leonardo Camero | 61H1-28.0052(1)(b) | VW 2013-314 |
2012 Petitions
| PETITIONER | STATUTE/RULE | PETITION & RELATED ORDER |
|---|---|---|
| Jacquelyn Boehm | 61H1-27.002(4)(a) | VW 2012-156 |
| Israel Perez | 61H1-27.002(2)(a) | VW 2012-244 |
| Jared Blanton | 61H1-27.002(2)(a) | VW 2012-105 |
| Andrea Browne | 61H1-27.0041(2) | VW 2012-138 |
| Arthur Pugliese | 61H1-27.0041(2) | VW 2012-152 |
| Rosemary Larry | 61H1-27.0041(2) | VW 2012-182 |
| Ryan Taylor | 61H1-27.0041(2) | VW 2012-116 |
| Matthew Liebharber | 61H1-28.0052(1)(b) | VW 2012-094 |
| Jose Alfaro Jr | 61H1-28.0052(1)(b) | VW 2012-079 |
| Joam St. Jean | 61H1-28.0052(1)(b) | VW 2012-095 |
| Mariah Johnson | 61H1-28.0052(1)(b) | VW 2012-214 |
| Maria Cigliutti | 61H1-28.0052(1)(b) | VW 2012-257 |
| Katherine Currey | 61H1-28.0052(1)(b) | VW 2012-235 |
| Ricardo Diaz | 61H1-28.0052(1)(b) | VW 2012-252 |
| Heather Jordan | 61H1-28.0052(1)(b) | VW 2012-280 |
| Aaron Shmalo | 61H1-28.0052(1)(b) | VW 2012-279 |
| Benjamin Jones | 61H1-28.0052(1)(b) | VW 2012-267 |
| Keri Wall | 61H1-28.0052(1)(b) | VW 2012-093 |
| Florida Institute of CPAS | 61H1-33.0033(1) | VW2012-241 |
2011 Petitions
| PETITIONER | STATUTE/RULE | PETITION & RELATED ORDER |
|---|---|---|
| Brent Lowman | 61H1-27.002(2)(a) & 61H1-27.0041(2) | VW 2011-291 |
| Laurie Sandoval | 61H1-27.0041(2) | VW 2011-333 |
| Clayton Rowe | 61H1-27.0041(2) | VW 2011-281 |
| William Gresh | 61H1-27.0041(2) | VW 2011-313 |
| Monica Feliciano | 61H1-27.0041(2) | VW 2011-334 |
| Brian Sullivan | 61H1-27.0041(2) | VW 2011-229 |
| Melanie Humlicek | 61H1-27.0041(2) | VW 2011-185 |
| Stanley Hunt | 61H1-27.0041(2) | VW 2011-131 |
| Jonathan Gorman | 61H1-27.0041(2) & 61H1-27.002(2)(a) | VW 2011-106 |
| Lauren Ballard | 61H1-27.0041(2) | VW 2011-081 |
| Craig Harrington | 61H1-27.0041(2) | VW 2011-064 |
| Michelle Gray | 61H1-27.0041(2) | VW 2011-056 |
| Jeffrey Taylor | 61H1-27.0041(2) | VW 2011-317 |
| April DiSegna | 61H1-28.0052(1)(b) | VW 2011-041 |
| April DiSegna | 61H1-28.0052(1)(b) | VW 2011-107 |
| Ramon Romero | 61H1-28.0052(1)(b) | VW 2011-109 |
| Juliann Gigi | 61H1-28.0052(1)(b) | VW 2011-315 |
| Elzbieta Bijlani | 61H1-28.0052(1)(b) | VW 2011-369 |
| Rafael Duran | 61H1-33.003(6) | VW 2011-343 |
| Jennifer Weitz | 61H1-33.006(2)(a) | VW 2011-318 |
2010 Petitions
| PETITIONER | STATUTE/RULE | PETITION & RELATED ORDER |
|---|---|---|
| Pedro Ruiz | 61H1-27.001(5)(a) & 61H1-27.002(3)(a) | VW 2010-145 |
| Alwyn Kruger | 61H1-27.001(5) & 61H1-27.002(2)(b) | VW 2010-529 |
| Jody Michalec | 61H1-27.0041(1)(b), (c), & (2) | VW 2010-696 |
| Marline Duroseau | 61H1-27.0041(1)(b), (c), & (2) | VW 2010-729 |
| Laura Balenger | 61H1-27.0041(1)(b), (c), & (2) | VW 2010-474 |
| Tammy Eastman | 61H1-28.0052(1)(b) | VW 2010-136 |
| Kelaine Escarmant | 61H1-28.0052(1)(b) | VW 2010-069 |
| Coretta James | 61H1-28.0052(1)(b) | VW 2010-305 |
| Amy Robinson | 61H1-28.0052(1)(b) | VW 2010-709 |
| Natalia Salnova | 61H1-28.0052(1)(b) | VW 2010-716 |
| Julie Bass | 61H1-28.0052(1)(b) | VW 2010-515 |
| Patrick Callen | 61H1-28.0052(2) | VW 2010-302 |
| H. Garland Granger | 61H1-33.0033(1) | VW 2010-608 |
2009 Petitions
| PETITIONER | STATUTE/RULE | PETITION & RELATED ORDER |
|---|---|---|
| Baby Varkey | 61H1-27.001(5)(a) & 61H1-27.002(2)(b) | VW 2009-641 |
| Tavara Johnson | 61H1-28.0052(1)(b) | VW 2009-471 |
2006 Petitions
| PETITIONER | STATUTE/RULE | PETITION & RELATED ORDER |
|---|---|---|
| Natalia Esteban | 61H1-28.0052(1)(b) | VW 2006-258 |
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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
