STATE OF FLORIDA

DIVISION OF ADMINISTRATIVE HEARINGS

PHILIP M. PERCUS, )

)

Petitioner, )

)

vs. ) CASE NO. 76-1650

) STATE BOARD OF ACCOUNTANCY, )

)

Respondent. )

)

RECOMMENDED ORDER

THIS CAUSE came on to be heard upon the filing of a Stipulation by the parties. By notice dated August 26, 1976, the Florida State Board of Accountancy ("Respondent" hereafter) denied the application of Philip M. Percus ("Petitioner" hereafter) for a Reciprocal Certificate. By letter dated September 8, 1976, the Petitioner requested a formal hearing on the Respondent's denial of this application. By Notice dated November 4, 1976, the final hearing was scheduled to be conducted on January 20, 1977. Upon motion of the Petitioner, the hearing was rescheduled to be conducted on April 13, 1977.

Prior to April 13, 1977, the parties were able to reach a stipulation respecting all facts at issue in this matter, and the hearing was canceled.

On May 4, 1977, the parties submitted their Stipulation. The parties agreed that the sole issue to be considered in this matter is as follows:

[Whether the Petitioner has satisfied, as prerequisites to the issuance by Respondent of a Reciprocal Certificate allowing the Petitioner to practice as a Certified Public Accountant in Florida, the following require- ments made applicable by Florida Statutes, Section 743.201(1)(b):

1. Florida Statutes, Section 473.O3(1)(d), requiring the graduation from at least a four-year accredited college or university course.

   
   

2. Florida Statutes, Section 473.08(1)(e), requiring the qualification for a degree with a major in accounting or the completion of such courses as would constitute a major in accounting."

The parties agreed that the evidence to be considered would consist solely of Exhibits A through D which are attached to the Stipulation.

FINDINGS OF FACT

1. The Petitioner is not a graduate of at least a four-year accredited college or university course, and has not qualified for a degree with a major in accounting. The Petitioner has not completed such courses as would constitute a major in accounting.

   
   

2. The Petitioner has not satisfied all of the legal requirements to take the Florida examination or to receive a Reciprocal Certificate from the Respondent.

   
   

3. The Petitioner has practiced accountancy for more than fifty years, and he holds Certified Public Accountant Certificates from the state of New York and the Commonwealth of Massachusetts. The Petitioner has also been admitted to practice before the United States Treasury Department and the United States Tax Court. The Petitioner has performed meritorious work as a Certified Public Accountant, and as also performed many important civic services.

   
   

   CONCLUSIONS OF LAW

   
   

4. The Division of Administrative Hearings has jurisdiction over the parties to this action, and over the subject matter. Sections 120.57(1), 120.60, Florida Statutes (1976 sup.).

   
   

5. Section 473.08(1)(d), Florida Statutes (1975), provides that in order to be entitled to take an examination for the purpose of determining eligibility to practice as a Certified Public Accountant in Florida, a person must be a graduate of at least a four-year accredited College or university course. Section 473.08(1)(e) provides that in order to be entitled to take the examination a person must have qualified for a degree with a major in accounting or have completed such courses as would constitute a major in accounting. In order to receive a Reciprocal Certificate entitling the holder to practice as a Certified Public Accountant in Florida, an applicant must meet all the requirements in affect at the time of the application for applicants to take the Florida examination. Section 473.201(1)(b), Florida Statutes (1975).

   
   

6. Petitioner has failed to satisfy the requirements which would entitle him to receive a Reciprocal Certificate allowing him to practice as a Certified Public Accountant in Florida. The Petitioner's application for a Reciprocal Certificate should be denied.

Based upon the foregoing Findings of Fact and Conclusions of Law, it is,

RECOMMENDATION

That the application of Philip M. Percus for a Reciprocal Certificate allowing him to practice as a Certified Public Accountant in Florida be denied.

Recommended this 6th day of May, 1977, in Tallahassee, Florida.

G. STEVEN PFEIFFER Hearing Officer

Division of Administrative Hearings Room 530, Carlton Building Tallahassee, Florida 32304

(904) 488-9675

COPIES FURNISHED:

Laurence J. Marchbanks, Esquire

301 W. Camino Gardens Boulevard Boca Raton, Florida 33432 Attorney for Petitioner

James S. Quincey, Esquire

P.O. Box 1090

Gainesville, Florida 32602 Attorney for Respondent

Douglas N. Thompson, Jr. Executive Director Florida State Board of Accountancy

Post Office Box 13475 Gainesville, Florida 32604

Docket for Case No: 76-001650

Orders for Case No: 76-001650