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Veloria A. Kelly, Director

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

Phone: 850.487.1395
Fax: 352.333.2508

Division of Certified Public Accounting

OPINIONS AND LETTERS

CATEGORY	STATUTE/RULE	AUTHOR	RESPONSE TO:
Non-CPA Shareholder, Partners, and Members	n.a./61H1-20.016, FAC	Bizzell	Bizzell
Non-CPA Shareholder, Partners, and Members	n.a./61H1-20.016, FAC	Bizzell	Bizzell
Non-CPA Shareholder, Partners, and Members	n.a./61H1-20.016, FAC	Lockwood	Lockwood
Independence	n.a./61H1-21.001, FAC	Gordon	Gordon
Independence	n.a./61H1-21.001, FAC	Lopez	Lopez
Independence	n.a./61H1-21.001, FAC	Thabit	Thabit
Independence	n.a./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	n.a./61H1-21.002, FAC	Batts	Batts
Commissions and the required disclosure	n.a./61H1-21.003, FAC	Charles	Charles
Commissions or Referral Fees	n.a./61H1-21.003, FAC	Thompson	Thompson
Commissions or Referral Fees	n.a./61H1-21.003, FAC	Paterniti	Paterniti
Confidential Client Information	n.a./61H1-23.001, FAC	Palmieri
Communications Confidential Client Information	n.a./61H1-23.001, FAC	Lopez-Brignoni	Lopez- Brignoni
Confidential Client Information	n.a./61H1-23.001, FAC	Howard	Howard
Confidential Client Information	n.a./61H1-23.001, FAC	Mueller	Mueller
Confidential Client Information	n.a./61H1-23.001, FAC	Wood	Wood
Records Disposition Responsibility	61H1-23.002, FAC	Koniarczyk	Koniarczky
Records Disposition Responsibility	61H1-23.002, FAC	Virgil	Virgil
Advertising	61H1-24.001, FAC	Atkins	Atkins
Advertising	n.a./61H1-24.001, FAC	Greenwald
Advertising	n.a./61H1-24.001, FAC	Burt	Burt
Advertising	n.a./61H1-24.001, FAC	Gentry	Gentry
Advertising	n.a./61H1-24.001, FAC	Harper	Harper
Advertising	n.a./61H1-24.001, FAC	Lightfoot	Lightfoot
Advertising	n.a./61H1-24.001, FAC	Adelson	Adelson
Advertising	n.a./61H1-24.001, FAC	Richards	Richards
Advertising	n.a./61H1-24.001, FAC	Schneider	Schneider
Advertising	n.a./61H1-24.001, FAC	Stroemer	Stroemer
Form of Practice and Name	n.a./61H1-26.001, FAC	Scott
Form of Practice and Name	n.a./61H1-26.001, FAC	How	How
Form of Practice and Name	n.a./61H1-26.001, FAC	How	How
Form of Practice and Name	n.a./61H1-26.001, FAC	Murray	Murray
Form of Practice and Name	n.a./61H1-26.001, FAC	Price	Price
Form of Practice and Name	n.a./61H1-26.001, FAC	Arvin	Arvin
Form of Practice and Name	n.a./61H1-26.001, FAC	Zirlin	Zirlin
Form of Practice and Name	n.a./61H1-26.001, FAC	Blakeslee	Blakeslee
Prohibitions; Penalities	Florida Statute 473	Stroemer	Stroemer
Prohibitions; Penalities	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 473.302	Broderson	Broderson
Definitions Practice or Practicing Public Accounting	Florida Statute 473.302	Mueller	Mueller
Definitions Practice or Practicing Public Accounting	Florida Statute 473.309	Oswalt	Oswalt
Definitions Practice or Practicing Public Accounting	Florida Statute 473.310	Tuscan	Tuscan

1940 North Monroe Street, Tallahassee FL 32399 :: Call.Center@dbpr.state.fl.us :: Customer Contact Center: 850.487.1395