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 complete a petition for declaratory statement that meets the requirements of Section 120.565, Florida Statutes, and 28.105, Florida Administrative Code, set forth the requirements for filing a petition for declaratory statement from the Department of Business and Professional Regulation. In the past, the BOA 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:

  1. The name and address of the petitioner
  2. The specific provisions(s) of the statute, rule, or order on which the petitioner seeks a declaratory statement.
  3. A statement of the reasons explaining why the petitioner needs a declaratory statement.
  4. 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.
  5. 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

2018 Petitions

PETITIONER STATUTE/RULE PETITION & RELATED ORDER
Monzon, Yadira  61H1-27.002(2)(a) VW 2018-080
Zahira Rivera Cosme  61H1-27.002(3)(a) VW 2018-082
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
Jon Grayson Castro 61h1-33.006(2)(a) VW 2018-094

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

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.

Veloria A. Kelly, Director

Division of Certified Public Accounting
240 NW 76th Drive, Suite A
Gainesville, FL 32607

Telephone: 850.487.1395
Facsimile: 352.333.2508