STATE OF FLORIDA

DIVISION OF ADMINISTRATIVE HEARINGS

BOARD OF ACCOUNTANCY, )

)

Petitioner, )

)

vs. ) CASE NO. 77-994

)

SAMUEL SHECHET, )

)

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 10:30 a.m., on September 23, 1977, in Room 360, State of Florida Office Building, 1350

1. W. 12th Avenue, Miami, Florida.

   
   

   James S. Quincey, Esquire, appeared as counsel for Petitioner and Respondent appeared in his own behalf.

   
   

   Petitioner, Board of Accountancy (hereafter Board) seeks to suspend Respondent's (hereafter Shechet) state certificate as a certified public accountant on the grounds that Shechet failed to re-establish 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. Shechet holds Certificate No. R-0573 as a certified public accountant practicing in the State of Florida, which he received by virtue of reciprocal status, having previously practiced in the State of Ned York. Shechet began his accounting career in 1924 and has practiced his profession continuously for the fifty-three years since that time.

      
      

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

      
      

   3. On September 15, 1975, Shechet sat for an examination which was approved by the Hoard and given to practicing certified public accountants pursuant to applicable law requiring reestablishment of professional competency. Shechet received a score of 3 out of a possible score of 100. The established passing grade for the examination is 75.

      
      

   4. The examination consisted of 100 multiple choice questions, each with 4 responses. The approved method of answering the questions was to select one response and then, on the answer sheet, darken the circle corresponding to the letter assigned to the selected response. If more than one circle is darkened in a given set of responses, the answer is marked wrong. In each of the 100

      answers, Shechet marked more than one response either by darkening, check mark or "X".

      
      

   5. On May 13, 1977, the State Board of Accountancy suspended Shechet's certificate R-0573 as a certified public accountant for failing to comply with requirements for the reestablishment of his professional knowledge and competency to practice public accounting.

CONCLUSIONS OF LAW

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 is to be accomplished through either completion of a program of continuing professional education or the taking and passing of a written professional examination.

Shechet failed to reestablish his professional knowledge and competency by either of the foregoing means. It is, therefore

RECOMMENDED that Certificate R-0573 held by Shechet as a certified public accountant be suspended.

DONE and ENTERED this 9th day of December, 1977, 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 9th day of December, 1977.

COPIES FURNISHED:

Steven A. Rajtar, Esquire Post Office Box 1090 Gainesville, Florida 32602

Mr. Samuel Shechet

1301 N. E. 191st Street

North Miami Beach, Florida 33179

James S. Quincey, Esquire Commerce Building

226 South Main Street Post Office Box 1090

Gainesville, Florida 32602

Docket for Case No: 77-000994

Orders for Case No: 77-000994