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.

RequestorStatute/RuleQuestionResponse
Howard,Howard, andHoward473.302(8) 473.302(5) 473.308(6) DS 2015-071 Question DS 2015-071 Response
Keith Locke473.302(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, LLP61H1-26.001(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 2013-109Question 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 QuestionDS 2010-073 Response
Reed, R.473.309(2)DS 2008-023 QuestionDS 2008-023 Response
Chizek, C.473.321 61H1-26.001DS 2007-040 QuestionDS 2007-040 Response

Opinions and Letters

CategoryStatute/RuleAuthorResponse To
Non-CPA Shareholder, Partners, and Members61H1-20.016, FACBizzellBizzell
Non-CPA Shareholder, Partners, and Members61H1-20.016, FACBizzellBizzell
Non-CPA Shareholder, Partners, and Members61H1-20.016, FACLockwoodLockwood
Independence61H1-21.001, FACGordonGordon
Independence61H1-21.001, FACLopezLopez
Independence61H1-21.001, FACThabitThabit
Independence61H1-21.001, FACCrankCrank
Tax return preparationLittrellLittrell
CPA tax return for non-CPA firm61H1-21.000, FACTuscanTuscan
Commission or Referral Fees61H1-21.002, FACBattsBatts
Commissions and the required disclosure61H1-21.003, FACCharlesCharles
Commissions or Referral Fees61H1-21.003, FACThompsonThompson
 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-BrignoniLopez- 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 Responsibility61H1-23.002, FAC Koniarczyk Koniarczky
 Records Disposition Responsibility61H1-23.002, FAC Virgil Virgil
 Advertising61H1-24.001, FAC Atkins Atkins
 Advertising61H1-24.001, FAC Greenwald
 Advertising61H1-24.001, FAC Burt Burt
 Advertising61H1-24.001, FAC Gentry Gentry
 Advertising61H1-24.001, FAC Harper Harper
 Advertising61H1-24.001, FAC Lightfoot Lightfoot
 Advertising61H1-24.001, FAC Adelson Adelson
 Advertising61H1-24.001, FAC Richards Richards
 Advertising61H1-24.001, FAC Schneider Schneider
 Advertising61H1-24.001, 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; PenaltiesFlorida Statute 473 Stroemer Stroemer
 Prohibitions; PenaltiesFlorida Statute 473.322 Nellenbach Nellenbach
 Definitions Practice or Practicing Public AccountingFlorida Statute 473.303 Bovay Bovay
 Definitions Practice or Practicing Public AccountingFlorida Statute 473.303 Broderson Broderson
 Definitions Practice or Practicing Public AccountingFlorida Statute 473.303 Mueller Mueller
 Definitions Practice or Practicing Public AccountingFlorida Statute 473.303 Oswalt Oswalt
 Definitions Practice or Practicing Public AccountingFlorida Statute 473.303 Tuscan Tuscan
PETITIONERSTATUTE/RULEPETITION & RELATED ORDER
Steven J. Rodriguez Jr.61H1-27.002(2)(a) VW 2016-014
Shuhuan Liu 61H1-27.002(5)(a) VW 2016-274
 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
 Baby Varkey61H1-27.001(5)(a)

&

61H1-27.002(2)(b

 VW 2009-641
 Pedro Ruiz61H1-27.001(5)(a)

&

61H1-27.002(3)(a)

 VW 2010-145
 Alwyn Kruger61H1-27.001(5)

&

61H1-27.002(2)(b)

VW 2010-529
 Jacquelyn Boehm 61H1-27.002(4)(a)VW 2012-156
 Justin Callow 61H1-27.002(2)(a)VW 2015-319
 Daniel Collins 61H1-27.002(2)(a)VW 2015-290
 Israel Perez 61H1-27.002(2)(a) VW 2012-244
 Jared Blanton 61H1-27.002(2)(a) VW  2012-105
 Brent Lowman61H1-27.002(2)(a)

&

61H1-27.0041(2)

VW 2011-291
 Justin Sumrail 61H1-27.002(4)(a)VW 2013-239
 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 Taylor61H1-27.0041(2)VW 2012-116
Laurie Sandoval61H1-27.0041(2)VW 2011-333
Clayton Rowe61H1-27.0041(2)VW 2011-281
William Gresh61H1-27.0041(2)VW 2011-313
Monica Feliciano61H1-27.0041(2)VW 2011-334
Brian Sullivan61H1-27.0041(2)VW 2011-229
Melanie Humlicek61H1-27.0041(2)VW 2011-185
Stanley Hunt61H1-27.0041(2)VW 2011-131
Jonathan Gorman61H1-27.0041(2)

&

61H1-27.002(2)(a

VW 2011-106
Lauren Ballard61H1-27.0041(2)VW 2011-081
Craig Harrington61H1-27.0041(2)VW 2011-064
Michelle Gray61H1-27.0041(2)VW 2011-056
Jody Michalec61H1-27.0041(1)(b), (C), & (2)VW 2010-696
Marline Duroseau61H1-27.0041(1)(b), (C), & (2)VW 2010-729
Laura Balenger61H1-27.0041(1)(b), (C), & (2)VW 2010-474
Jeffrey Taylor61H1-27.0041(2)VW 2011-317
Renee Bartlett61H1-28.0052(1)(b)VW 2016-196
Linda Sanchez61H1-28.0052(1)(b)VW 2016-194
William Matthew Karalius61H1-28.0052(1)(b)VW 2016-199
Jessica Lee Wahnish61H1-28.0052(1)(b)VW 2016-033
Sasha Harrison61H1-28.0052(1)(b)VW 2014-425
Vera Rodriguez61H1-28.0052(1)(b)VW 2015-315
Elsa Morales61H1-28.0052(1)(b)VW 2015-281
Christine Muhina61H1-28.0052(1)(b)VW 2015-280
Charles Andrews61H1-28.0052(1)(b)VW 2015-235
Philip Holcman61H1-28.0052(1)(b)VW 2015-191
Karen Forbes61H1-28.0052(1)(b)VW 2015-181
Karen Forbes61H1-28.0052(1)(b)VW 2015-143
Sonia Garate61H1-28.0052(1)(b)VW 2014-442
April DiSegna61H1-28.0052(1)(b)VW 2011-041
Tammy Eastman61H1-28.0052(1)(b)VW 2010-136
Matthew Liebharber 61H1-28.0052(1)(b)VW 2012-094
 April DiSegna 61H1-28.0052(1)(b) VW 2011-107
 Kelaine Escarmant 61H1-28.0052(1)(b) VW 2010-069
 Coretta James 61H1-28.0052(1)(b) VW 2010-305
 Natalia Esteban 61H1-28.0052(1)(b) VW 2006-258
 Tavara Johnson 61H1-28.0052(1)(b) VW 2009-471
 Amy Robinson 61H1-28.0052(1)(b) VW 2010-709
 Natalia Salnova 61H1-28.0052(1)(b) VW 2010-716
 Ramon Romero 61H1-28.0052(1)(b) VW 2011-109
 Juliann Gigi 61H1-28.0052(1)(b) VW 2011-315
Elzbieta Bijlani61H1-28.0052(1)(b)VW 2011-369
Jose Alfaro Jr61H1-28.0052(1)(b)VW 2012-079
Joam St. Jean61H1-28.0052(1)(b)VW 2012-095
Mariah Johnson61H1-28.0052(1)(b)VW 2012-214
Maria Cigliutti61H1-28.0052(1)(b)VW 2012-257
Katherine Currey61H1-28.0052(1)(b)VW 2012-235
Ricardo Diaz61H1-28.0052(1)(b)VW 2012-252
Heather Jordan61H1-28.0052(1)(b)VW 2012-280
Aaron Shmalo61H1-28.0052(1)(b)VW 2012-279
Benjamin Jones61H1-28.0052(1)(b)VW 2012-267
Daniel Suarez61H1-28.0052(1)(b)VW 2013-313
Christopher Daboul61H1-28.0052(1)(b)VW 2014-358
Sonia Garate61H1-28.0052(1)(b)VW 2014-442
Sasha Harrison61H1-28.0052(1)(b)VW 2014-425
Julie Bass61H1-28.0052(1)(b)VW 2010-515
Keri Wall61H1-28.0052(1)(b)VW 2012-093
Leonardo Camero61H1-28.0052(1)(b)VW 2013-314
Juan Amezquita61H1-28.0052(2)VW 2015-207
Patrick Callen61H1-28.0052(2)VW 2010-302
Karen Campione61H1-31.004 & 61H1-31.006VW 2016-067
Jin Chao61H1-31.006

&

61H1-33.006(2)(a

VW 2014-375
Shu-Li Chao61H1-31.006

&

61H1-33.006(2)(a

VW 2014-376
Andrew Frye61H1-31.006

&

61H1-33.006(2)(a)

VW 2014-355
Rafael Duran61H1-33.003(6)VW 2011-343
H. Garland Granger61H1-33.0033(1)VW 2010-608
Florida Institute of CPAS61H1-33.0033(1)VW2012-241
Hyun Joo Stanley61H1-31.006

&

61H1-33.006(2)(a)

VW 2014-414
Robert Hirsch61H1-31.006

&

61H1-33.006(2)(a)

VW 2014-391
Marla Gottschalk61H1-31.006

&

61H1-33.006(2)(a

VW 2014-344
Wayne Richardson61H1-31.006

&

61H1-33.006(2)(a)

VW 2014-343
Lewis Simmons61H1-33.006(2)(c)VW 2015-259
Jennifer Weitz61H1-33.006(2)(a)VW 2011-318

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