STATE OF FLORIDA

DIVISION OF ADMINISTRATIVE HEARINGS

BOARD OF ACCOUNTANCY, )

)

Petitioner, )

)

vs. ) CASE NO. 77-985

)

WILLIAM J. PABREY, )

)

Respondent. )

)

RECOMMENDED ORDER

Pursuant to notice, an administrative hearing was held before Michael R.N. McDonnell, Hearing Officer for the Division of Administrative Hearings at 9:00 a.m., on September 22, 1977, at the State of Florida Office Building, Room 360, 1350 N. W. 12th Avenue, Miami, Florida. The cause was continued until, and concluded upon, December 2, 1977, in Room 200, Training Room, Thomas Center, 306

N.E. 6th Avenue, Gainesville, Florida.

James S. Quincey, Esquire, appeared as counsel for Petitioner, and Robert

1. Bell, Esquire, appeared as counsel for Respondent.

   
   

   Petitioner, Board of Accountancy (hereafter Board) seeks to suspend Respondent's (hereafter Pabrey) State certificate as a Certified Public Accountant on the grounds that Pabrey failed to reestablish his professional knowledge and competency either through a program of professional education or by taking and passing an approved professional examination.

   
   

   FINDINGS OF FACT

   
   

   1. Pabrey holds certificate number R-0211 as a Certified Public Accountant practicing in the State of Florida and held such certificate in good standing on January 1, 1974. At that time, Pabrey was subject to professional certification require- ments set forth in Chapter 473, Florida Statutes.

      
      

   2. The records of the Board reflect that Pabrey provided no evidence of the completion of any courses or studies that would give him credit towards the reestablishment of his professional competency in the period between January 1, 1974, and April 2, 1977.

      
      

   3. On October 15, 1976, Pabrey sat for an examination which was approved by the Board and given to practicing Certified Public Accountants pursuant to applicable law requiring reestablishment of professional competency. Pabrey received a score of 57 out of a possible score of 100. The established passing grade for the examination is 75.

      
      

   4. On December 31, 1976, Pabrey tendered his check to the Board in the amount of forty dollars ($40.00) as the required license fee. On May 13, 1977, the Board suspended Pabrey's certificate R-0211 as a Certified Public Accountant for failing to comply with requirements for the reestablishment of his

      professional knowledge and competency to practice public accounting. The check was returned to Pabrey by the Board on May 18, 1977, along with a copy of the Administrative Complaint and Order of Suspension.

      
      

   5. The questions to be answered in the uniform written professional examination administered to Pabrey on October 15, 1976, were based upon "Current Authoritative Literature' which included Accounting principles Board's Opinions, Accounting Research Bulletins, Statements and Interpretations of the Financial Accounting Standards Board, Statements on Auditing standards, and the Laws and Rules of the Florida State Board of Accountancy. Pabrey challenges thirty-six of these one hundred questions on the grounds that the approved answers are incorrect and that the answer selected by Pabrey is the proper choice. The questions attacked by Pabrey are numbers 5, 7, 11, 15, 18, 19, 22, 28, 29, 30, 31, 35, 36, 37, 42, 45, 53, 54, 55, 57, 59, 62, 63, 65, 66, 70, 72, 74, 76, 78, 86, 87, 88, 91, 92, and 98.

      
      

   6. The title of the uniform written professional examination is "Examination of Current Authoritative Accounting and Auditing Literature and Rules of the Florida State Board of Accountancy. The approved answer to each of the questions on the examination is that which is mandated by the "Current Authoritative Literature." The examination does not purport to seek answers outside of the requirements of the Current Authoritative Literature.

      
      

   7. Each of the approved answers in the thirty-six questions listed above are consistent with the demands of the Current Authoritative Literature. None are vague, misleading, unfair or improper. Each of Pabrey's answers is contrary to the provisions of the Current Authoritative Literature. Accordingly, the answers selected by Pabrey are not the best answers and were properly graded incorrect on his examination answer sheet.

      
      

      CONCLUSIONS OF LAW

      
      

   8. Pabrey contends that under the authority of Section 120.60, Florida Statutes, his license should be considered as automatically reissued for a second three year period because the Board failed to approve or deny what Pabrey considers his "Application" within a ninety day period. The contention is without merit. The automatic approval occasioned by the elapsed ninety day period, even if it were to apply to this case, is still subject to the satisfactory completion of requisite examinations. It was not the intention of the Legislature to allow unqualified persons to become licensed through administrative oversights. Since Pabrey failed to pass the written professional examination, he can find no relief in Section 120.60, Florida Statutes.

      
      

   9. Each individual who is a Florida practitioner of public accounting, is required to reestablish his professional knowledge and competency to practice public accounting within three years of January 1, 1974. This time was extended to April 2, 1974. This is to be accomplished through either completion of a program of continuing professional education or the taking and passing of a written professional examination. Pabrey failed to reestablish his professional knowledge and competency by either of the forgoing means. It is, therefore,

RECOMMENDED that certificate R-0211 held by Pabrey as a Certified Public Accountant be suspended.

DONE and ENTERED this 25th day of January, 1978, in Tallahassee, Florida.

MICHAEL R.N. McDONNELL

Hearing Officer

Division of Administrative Hearings The Carlton Building

Room 530

Tallahassee, Florida 32304

(904) 488-9675

Filed with the Clerk of the Division of Administrative Hearings this 25th day of January, 1978.

COPIES FURNISHED:

James S. Quincey, Esquire Post Office Box 1090 Gainesville, Florida 32602

Robert L. Bell, Esquire

1532 Alfred I. DuPont Building

169 East Flagler Street Miami, Florida 33131

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AGENCY FINAL ORDER

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BEFORE THE DIVISION OF ADMINISTRATIVE HEARINGS,

DEPARTMENT OF ADMINISTRATION STATE OF FLORIDA

STATE BOARD OF ACCOUNTANCY, STATE OF FLORIDA,

Petitioner,

vs. CASE NO. 77-985

WILLIAM J. PABREY,

Respondent.

/

FINAL ORDER

This cause proceeded to final hearing before the Hearing Officer assigned herein and said Hearing Officer entered his Recommended Order dated January 25, 1978. The Board, after hearing further argument on behalf of Pabrey, having reviewed the Recommended Order, and being duly advised of its judgment in the premises,

IT IS ORDERED THAT:

1. The findings of fact of the Hearing Officer are adopted as the findings of fact of the Board with the following modification:

   
   

   On October 15, 1976, Pabrey sat for an examination which was approved by the Board and given to practicing Certified Public Accountants pursuant to applicable law requirement of professional competency. Pabrey received a score of 59 out of a possible score of 100. The established passing grade for the examination is 75.

   
   

   The correction of such finding does not alter or change the Hearing Officer's conclusions of law or his recommendations.

   
   

2. With the above correction of the findings of fact, the Hearing Officer's findings of facts, conclusions of law and Recommended Order are adopted as the findings of fact, conclusions of law and Final Order of the Board.

   
   

3. Certificate R-0211 held by William J. Pabrey as a Certified Public Accountant is hereby suspended.

DONE AND ORDERED this 21st day of March, 1978, in Gainesville, Florida.

DOUGLAS H. THOMPSON, JR.

Executive Director

State Board of Accountancy

COPIES FURNISHED:

Michael R. N. McDonnell, Hearing Officer William J. Pabrey

Robert L. Bell, Esquire James S. Quincey, Esquire

Docket for Case No: 77-000985

Orders for Case No: 77-000985