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 submit a petition for a declaratory statement that meets the requirements for filing a petition for a declaratory statement from the Department of Business and Professional Regulation as set forth in Section 120.565, Florida Statutes, and Rule 28.105, Florida Administrative Code.

In the past, the Board of Accountancy 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
Benjamin Platt 473.309(3)(b), F.S., 61H1-20, F.A.C., 61H1-26, F.A.C. DS 2022-054 DS 2022-054
Jonathan D. Marseglia, C.P.A. 473.309(1)(b), F.S. DS 2020-008 DS 2020-008
Antonio L. Argiz 473.309(2), F.S. DS 2019-018 DS 2019-018
Howard, Howard and Hodges, Certified Public Accountants and Consultants 473.302(5), F.S., 473.302(8), F.S., 473.308(6), F.S. DS 2015-071 DS 2015-071
Keith Locke, CPA 473.302(8)(a), F.S., 473.309(2), F.S. DS 2015-051 DS 2015-051
Goldstein Shechter Koch, P.A. 473.321(1), F.S., 61H1-24.001(2)(a), F.A.C., 61H1-26.001(1), F.A.C., 61H1-26.003(3), F.A.C. DS 2014-104 DS 2014-104
 Joseph Master & Company, LLP 61H1-26.001(1), F.A.C., 61H1-26.001(3), F.A.C. DS 2014-102 DS 2014-102
Ashland Partners & Company LLP 473.302(8)(a), F.S. DS 2014-056 DS 2014-056
Cheryl Graganella 61H1-23.002(1), F.A.C. DS 2014-016 DS 2014-016
Renata Dunn, CPA 473.315, F.S., 61H1-21.001, F.A.C. DS 2013-109 DS 2013-109
Jonathan Marseglia 61H1-27.002(2)(a), F.A.C. and 61H1-27.002(3)(a), F.A.C. DS 2012-053 DS 2012-053
John Smith 61H1-27.0041, F.A.C. DS 2010-093 DS 2010-093
Keith L. Jones, CPA 61H1-21.005(2), F.A.C. DS 2010-073 DS 2010-073
Rhonda Reed 473.309(2), F.S. DS 2008-023 DS 2008-023
Crowe Chizek and Company LLC 473.321, F.S., 61H1-26.001, F.A.C. DS 2007-040 DS 2007-040

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
Contingent Fees 61H1-21.005, FAC Dolansky
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

2023 Petitions

PETITIONER PETITION & RELATED ORDER
STATUTE/RULE
61H1-28.0052(1)(b), F.A.C.
Ashley Flaum VW 2022-132
Brittany Tillar VW 2022-138
Carleen Richards VW 2023-041
Tai Leah Moultrie VW 2023-035
Robert Doherty VW 2023-060
STATUTE/RULE
61H1-31.004, 61H1-31.006, and 61H1-33.006, F.A.C.
Erika Pauline Romagnino VW 2023-015
Mildred Boyer VW 2023-016

2022 Petitions

PETITIONER PETITION & RELATED ORDER
STATUTE/RULE
61H1-27.001(5) and 61H1-27.002(2), F.A.C.
Kraishan Fouad VW 2022-097
61H1-28.0052(1)(b), F.A.C.
Lia Truong VW 2022-004
Frank Dieguez VW 2022-011
Brita Miller VW 2022-015
Matthew Gajowiak VW 2022-020
Ana Sicher VW 2022-059
Rachel Molina Menendez VW 2022-060
Fabiola Richards VW 2022-077
Morielle Mizrahi VW 2022-080
Cuong Dinh Van VW 2022-093
Tania Hernandez VW 2002-099
Lindsay Zajac VW 2021-171
Ivan Rotger VW 2021-176
61H1-31.006 and 61H1-33.006(1),(2), F.A.C.
Michael Sack Elmaleh VW 2022-014
61H1-33.006, F.A.C.
James Martin VW 2022-104

2021 Petitions

PETITIONER PETITION & RELATED ORDER
STATUTE/RULE
61H1-27.002(2), F.A.C.
Matthew Peerbolte VW2021-067
61H1-27.002(2)(a), F.A.C.
Stephen Maranto VW2021-129
61H1-28.0052(1)(b), F.A.C.
Marina Hernandez VW2021-083
Gina Paola Jimenez VW2021-104
Jason Burkhardt VW2021-113
James Fennelly VW2021-142
William Joel Solano VW2021-136
Pavlina Lewkowitz VW2021-158
William Solano VW2021-160
61H1-31.004, and 61H1-31.006, F.A.C.
Ronald Rooks VW2021-080
Vicente Alzate VW2021-091
61H1-31.00461H1-31.006, and 61H1-33.006(1),(2), F.A.C.
James Rudolph VW2021-135
61H1-33.006(1), F.A.C.
Daniel Hoeft VW2021-092
61H1-33.006(1), F.A.C.
John L. Lancianese, Jr. VW2021-105
61H1-33.006(2)(a), F.A.C.
Biana Murnane VW2021-073
Frank Elliot Dorsey VW2021-146
61H1-33.006(2), F.A.C.
Victoria Lockard VW2021-090

2020 Petitions

PETITIONER PETITION & RELATED ORDER
STATUTE/RULE
61H1-27.001, F.A.C.
Rebecca Linnett VW2019-196
61H1-27.001(5) and 61H1-27.002(2), F.A.C.
Aleksandra Dubova VW2020-115
61H1-27.002(2), F.A.C.
Bianca Loren Javier VW2020128
61H1-28.0052(1)(b), F.A.C.
Nicholas H. Fulmer VW2020-037
Jorge Lopez VW2020-042
Mantza Salvador-Barreto VW2020-050
Michael McElroy VW2020-054
Corey Connell VW2020-055
Kathy B. Forester VW2020-097
Natasha Shapiro VW2020-098
Stancey Peprah (Kwakwa) VW2020-108
Gina Paola Jimenez VW2020-109
Alyssa Heredia VW2020-112
Michael Neilson VW2020-129
Jennyfer Urbina VW2019-132
Nelson Coressel VW2019-194
61H1-31.003 and 61H1-31.004, F.A.C.
Orlando Fernandez, Jr. VW2020-084
61H1-31.006 and 61H1-33.006(2)(a), F.A.C.
 Barbara Willard  VW2020-060

2019 Petitions

PETITIONER PETITION & RELATED ORDER
STATUTE/RULE
61H1-27.001(5), F.A.C.
Benjamin Kincaid VW 2018-248
Khaled K. Ali VW 2019-010
61H1-27.002(2)(a), F.A.C.
Peter Joel Hoar VW 2019-033
61H1-27.002(2)(c), F.A.C.
Guneet Makkar VW 2019-077
61H1-27.002(3)(c), F.A.C.
Trecia Cleopatra Myrie-Reid VW 2019-067
61H1-27.002(4)(a), F.A.C.
Jenni Middlebrook Case VW 2018-247
61H1-28.0052(1)(b), F.A.C
Emilio Bustillo VW 2018-253
Robert Yarbough VW 2018-254
Julissa Solares Gomez VW 2018-255
Qi Qi VW 2018-256
Taimi Cabrera Hernandez VW 2019-001
Eric Jacob Waits VW 2019-011
Sandra Torres VW 2019-024
Brian Borisman-Maisel VW 2019-026
Brittany Jones
VW 2019-027
Blanca M. Aquino VW 2019-053
Laura Melisa Rodriguez VW 2019-101
AnnMarie Blair VW 2019-108
Jenifer Zephyr Carrier VW 2019-109
Jennifer Rodriguez-Diaz VW 2019-114
Terry Anne Mullen VW 2019-115
Corey Connell VW 2019-116
Travis James Meyerhoff VW 2019-125
Jennyfer Urbina VW 2019-132
Yoandry Delgado VW 2019-144
61H1-28.0061, F.A.C.
Katelyn Kovacs VW 2019-046
61H1-31.004 and 61H1-31.006, F.A.C.
Bryan Anthony Zink VW 2019-018
61H1-31.004, 61H1-31.006 and 61H1-33.006(2)(a), F.A.C.
Phillip Ulsch VW 2019-146
61H1-31.006 and 61H1-33.006(2)(a), F.A.C.
Gary Giberson VW2019-092
61H1-31.008, F.A.C.
Michele Luppens VW 2019-042

2018 Petitions

PETITIONER PETITION & RELATED ORDER
STATUTE/RULE
61H1-27.001(5)(a), F.A.C.
Chirag Shah VW 2018-104
61H1-27.002(2)(a), F.A.C.
Yadira Monzon VW 2018-080
61H1-27.002(3)(a), F.A.C.
Zahira Rivera Cosme VW 2018-082
61H1-28.0052(1)(b), F.A.C.
Daniel Chrost VW 2018-002
Olivia Mullen Lehrl VW 2018-003
Jennifer Maynard VW 2018-008
Jennifer Vanessa Trujillo VW 2018-009
Carlos Santiago VW 2018-014
Allison Carter VW 2018-021
Julian Javier Gonzalez VW 2018-029
Dulny Salazar VW 2018-034
Gary Zink VW 2018-046
Jenifer Donaldson VW 2018-047
Geneviene Marie Babb VW 2018-048
Katie Lee VW 2018-049
Jessie Knight DeLoach VW 2018-050
Sarah Tuttle VW 2018-051
Beatriz Hernandez Golik VW 2018-053
Graham Wigle VW 2018-062
Monaz Patel VW 2018-079
Ashley T McDougle VW 2018-101
Halson Fernandez VW 2018-131
Alexa Laurencio VW 2018-135
Jeremy Scott Steinlauf VW 2018-147
Elena Mocchi VW 2018-148
Estefania Rodriguez VW 2018-149
Gailene Gumbs VW 2018-168
Mary Jane Fillman VW 2018-169
Nataliya Tyutyunyk VW 2018-176
Maria Elvira Rust VW 2018-177
Emilio Bustillo VW 2018-204
Haris Moore VW 2018-210
Arlette Keeley VW 2018-212
Blanca M. Aquino VW 2018-213
Hannah Dean VW 2018-240
61H1-31.004 and 61H1-31.006, F.A.C.
David Keith Brown VW 2018-209
61H1-31.004 and 61H1-33.006(2)(a), F.A.C.
Lisa Valdes VW 2018-098
61H1-33.006(2)(a), F.A.C.
Jon Grayson Castro VW 2018-094
Earl Lawrence VW 2018-211
61H1-33.006(2)(b), F.A.C.
Jason Alan Franzel VW2018-129

2017 Petitions

PETITIONER PETITION & RELATED ORDER
STATUTE/RULE
61H1-28.0052(1)(b), F.A.C.
Heather Doerr VW 2017-233
Michele Ann Belush VW 2017-228
Jagmeet Chabra VW 2017-231
61H1-33.006(2)(c), F.A.C.
Jim Taubenfeld VW 2017-232

2016 Petitions

PETITIONER PETITION & RELATED ORDER
STATUTE/RULE
61H1-27.002(2)(a), F.A.C.
Steven J. Rodriguez Jr. VW 2016-014
61H1-27.002(5)(a), F.A.C.
Shuhuan Liu VW 2016-274
61H1-28.0052(1)(b), F.A.C.
Renee Bartlett VW 2016-196
Linda Sanchez VW 2016-194
William Matthew Karalius VW 2016-199
Jessica Lee Wahnish VW 2016-033
61H1-31.004 and 61H1-31.006, F.A.C.
Karen Campione VW 2016-067

2015 Petitions

PETITIONER PETITION & RELATED ORDER
STATUTE/RULE
61H1-27.001(5)(a), F.A.C.
Katharina Todd VW 2015-234
Keisha Francis VW 2015-268
Sara Palchetti VW 2015-320
61H1-27.002(2)(a), F.A.C.
Justin Callow VW 2015-319
61H1-28.0052(1)(b), F.A.C.
Karen Forbes VW 2015-143
Karen Forbes VW 2015-181
Philip Holcman VW 2015-191
Charles Andrews VW 2015-235
Christine Muhina VW 2015-280
Elsa Morales VW 2015-281
Daniel Collins VW 2015-290
Vera Rodriguez VW 2015-315
61H1-28.0052(2), F.A.C.
Juan Amezquita VW 2015-207
61H1-33.006(2)(c), F.A.C.
Lewis Simmons VW 2015-259

2014 Petitions

PETITIONER PETITION & RELATED ORDER
STATUTE/RULE
61H1-28.0052(1)(b), F.A.C.
Christopher Daboul VW 2014-358
Sasha Harrison VW 2014-425
Sonia Garate VW 2014-442
61H1-31.006 & 61H1-33.006(2)(a), F.A.C.
Wayne Richardson VW 2014-343
Marla Gottschalk VW 2014-344
Andrew Frye VW 2014-355
Jin Chao VW 2014-375
Shu-Li Chao VW 2014-376
Robert Hirsch VW 2014-391
Hyun Joo Stanley VW 2014-414

2013 Petitions

PETITIONER PETITION & RELATED ORDER
STATUTE/RULE
61H1-27.002(4)(a), F.A.C.
Justin Sumrail VW 2013-239
61H1-28.0052(1)(b), F.A.C.
Daniel Suarez VW 2013-313
Leonardo Camero VW 2013-314

2012 Petitions

PETITIONER PETITION & RELATED ORDER
STATUTE/RULE
61H1-27.002(2)(a), F.A.C.
Jared Blanton VW  2012-105
Israel Perez VW 2012-244
61H1-27.002(4)(a), F.A.C.
Jacquelyn Boehm VW 2012-156
61H1-27.0041(2), F.A.C.
Ryan Taylor VW 2012-116
Andrea Browne VW 2012-138
Arthur Pugliese VW 2012-152
Rosemary Larry VW 2012-182
61H1-28.0052(1)(b), F.A.C.
Jose Alfaro Jr VW 2012-079
Keri Wall VW 2012-093
Matthew Liebharber VW 2012-094
Joam St. Jean VW 2012-095
Mariah Johnson VW 2012-214
Katherine Currey VW 2012-235
Ricardo Diaz VW 2012-252
Maria Cigliutti VW 2012-257
Benjamin Jones VW 2012-267
Aaron Shmalo VW 2012-279
Heather Jordan VW 2012-280
61H1-33.0033(1), F.A.C.
Florida Institute of CPAS VW2012-241

2011 Petitions

PETITIONER PETITION & RELATED ORDER
STATUTE/RULE
61H1-27.002(2)(a) and 61H1-27.0041(2), F.A.C.
Jonathan Gorman VW 2011-106
Brent Lowman VW 2011-291
61H1-27.0041(2), F.A.C.
Michelle Gray VW 2011-056
Craig Harrington VW 2011-064
Lauren Ballard VW 2011-081
Stanley Hunt VW 2011-131
Melanie Humlicek VW 2011-185
Brian Sullivan VW 2011-229
Clayton Rowe VW 2011-281
William Gresh VW 2011-313
Jeffrey Taylor VW 2011-317
Laurie Sandoval VW 2011-333
Monica Feliciano VW 2011-334
61H1-28.0052(1)(b), F.A.C.
April DiSegna VW 2011-041
April DiSegna VW 2011-107
Ramon Romero VW 2011-109
Juliann Gigi VW 2011-315
Elzbieta Bijlani VW 2011-369
61H1-33.003(6), F.A.C.
Rafael Duran VW 2011-343
61H1-33.006(2)(a), F.A.C.
Jennifer Weitz VW 2011-318

2010 Petitions

PETITIONER PETITION & RELATED ORDER
STATUTE/RULE
61H1-27.001(5)(a) and 61H1-27.002(3)(a), F.A.C.
Pedro Ruiz VW 2010-145
61H1-27.001(5) and 61H1-27.002(2)(b), F.A.C.
Alwyn Kruger VW 2010-529
61H1-27.0041(1)(b), (c), and (2), F.A.C.
Laura Balenger VW 2010-474
Jody Michalec VW 2010-696
Marline Duroseau VW 2010-729
61H1-28.0052(1)(b), F.A.C.
Kelaine Escarmant VW 2010-069
Tammy Eastman VW 2010-136
Coretta James VW 2010-305
Julie Bass VW 2010-515
Amy Robinson VW 2010-709
Natalia Salnova VW 2010-716
61H1-28.0052(2), F.A.C.
Patrick Callen VW 2010-302
61H1-33.0033(1), F.A.C
H. Garland Granger VW 2010-608

2009 Petitions

PETITIONER PETITION & RELATED ORDER
STATUTE/RULE
61H1-27.001(5)(a) and 61H1-27.002(2)(b), F.A.C.
Baby Varkey VW 2009-641
61H1-28.0052(1)(b), F.A.C.
Tavara Johnson VW 2009-471

2006 Petitions

PETITIONER PETITION & RELATED ORDER
STATUTE/RULE
61H1-28.0052(1)(b), F.A.C.
Natalia Esteban 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.

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

Telephone: 850.487.1395
Facsimile: 352.333.2508