Division of Certified Public Accounting

Frequently Asked Questions - Declaratory Statements

1. Will board staff be able to give opinions or advice?
The Board and its General Counsel do not permit board staff to render any informal or advisory opinions.

2. How do I go about having a question answered?
Submit questions to:
Board of Accountancy
240 NW 76 Drive, Suite A
Gainesville, FL  32607-6656
Fax to:  352/333-2508

3. Who will respond to my question?
The Declaratory Statement will be noticed in Florida Administrative Weekly prior to submission to the Board who will respond to the question.

4. What do I need to include in the Declaratory Statement?
In any scope of practice issue, the Board needs to be apprised of the exact procedure the individual is participating, including their licensure, if any; the practice setting; the protocols and procedures in place; and the actions and supervisory responsibilities of all involved.

5. Why is the declaratory statement noticed in Florida Administrative Weekly?
Any Petition for Declaratory Statement that meets the requirements for Board consideration must be publicly noticed for the next available meeting.  The petitioner will be invited to be present to answer any questions or concerns raised on the issue and any supporting materials.  Other interested parties may also be given an opportunity to address the Board.  Upon reaching a decision, the Board will authorize issuance of an Order setting forth its findings of fact and conclusions of law.

6. What are the requirements for a Declaratory Statement?
Refer to Section 120.565, Florida Statutes, and Chapter 28.105, Florida Administrative Code, which sets out the requirements for a Petition for Declaratory Statement.  Such a petition is an individual request by a substantially affected person to an agency to give its opinion as to the effect of a particular statute or rule upon the petitioner in his or her circumstances.  For instance, a licensee may request for the Board to issue its opinion on whether a certain practice or procedure in which the licensee wishes to engage in is permitted within the scope of practice.  The Board is limited to addressing its opinions to Chapter 473 and, where permitted, 455, Florida Statutes, and Rule Chapter 61H1, Florida Administrative Code.  It has no authority to render formal opinions concerning any other state statutes or federal laws and regulations.

7. What about questions that refer to general applicability to the practice?
If the question is of general applicability to the practice, by definition, the Legislature requires the Board to initiate rulemaking.  However, it is the Legislature, not the Board, which is entitled to set and ultimately define the scope of practice for any profession.  Therefore, rulemaking has its limits.

8. When can I expect my request to be answered?
Responses to requests are not immediate.  Response time is dependent upon whether the Declaratory Statement has been noticed in Florida Administrative Weekly and submitted to the Board for review and opinion.  Be assured, once a decision is made by the Board, a response will be made to the inquiring party.