STATE OF FLORIDA

DIVISION OF ADMINISTRATIVE HEARINGS

BOARD OF ACCOUNTANCY, )

)

Petitioner, )

)

vs. ) CASE NO. 77-1043

)

EDWARD J. TOOZE, )

)

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 o'clock a.m., on December 1, 1977, in Room 200, Thomas Center, 306 N. E. 6th Avenue, Gainesville, 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 Tooze) state certificate as a Certified Public Accountant on the grounds that Tooze 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. Tooze holds certificate number R-0434 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, Tooze was subject to professional certification requirements set forth in Chapter 473, Florida Statutes.

   
   

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

   
   

3. On October 15, 1976, Tooze sat for an examination which was approved by the Board and given to practicing Certified Public Accountants pursuant to applicable law requiring re- establishment of professional competency. Tooze received a score of 64 out of a possible score of 100. The established passing grade for the examination is 75. Tooze received nine credit hours for the examination he took.

   
   

4. On May 13, 1977, the Board suspended Tooze's certificate R-0434 as a Certified Public Accountant for failing to comply with requirements for the reestablishment of his professional knowledge and competency to practice public accounting.

5. The questions to be answered in the uniform written professional examination administered to Tooze 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. Tooze challenges sixteen of these one hundred questions on the grounds that the approved answers are incorrect and that the answer selected by Tooze is the proper choice. The questions attacked by Tooze are numbers 13, IS, 18, 51, 56, 61, 63, 67, 72, 74, 78, 80, 82, 95, 96 and 99.

   
   

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 sixteen questions listed above are consistent with the demands of the Current Authoritative Literature. Each of Tooze's answers is contrary to the provisions of the Current Authoritative Literature. Accordingly, the answers selected by Tooze are not the best answers and were properly graded incorrect on his examination answer sheet.

   
   

   CONCLUSIONS OF LAW

   
   

8. 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. Tooze failed to reestablish his professional knowledge and competency by either of the forgoing means. It is therefore,

RECOMMENDED that certificate R-0434 held by Tooze as a Certified Public Accountant be suspended.

DONE and ENTERED this 17th 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 17th day of January, 1978.

COPIES FURNISHED:

James S. Quincey, Esquire

226 South Main Street Gainesville, Florida 32601

Edward J. Tooze

515 A. Paula Drive Dunedin, Florida 33528

Docket for Case No: 77-001043

Orders for Case No: 77-001043