Division of Certified Public Accounting

Requesting Opinions from the Board of Accountancy

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).

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 BOA.

Section 120.565, Florida Statutes, and 28.105, Florida Administrative Code, set forth the requirements for filing a petition for declaratory statement from the BOA.  A petition for declaratory statement should be mailed to the BOA at:  240 NW 76th Drive, Suite A, Gainesville, Florida, 32607.  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 Weekly before they can be placed on the board’s agenda.

In the past, the BOA utilized informal opinions to provide guidance in regards to hypothetical situations.   While the board will no longer be issuing informal opinions, it will continue to respond to written questions, when appropriate.  Additionally, the BOA is initiating a frequently asked questions pilot project.  Licensees are asked to submit questions or hot topics they feel need to be addressed.  Submissions should be sent to the BOA at:  240 NW 76th Drive, Suite A, Gainesville, Florida, 32607.  The board will collect questions until September 1, 2007, after which a new section will be created on the webpage where the information will be made available.

Old Opinions from the Board