STATE OF FLORIDA

DIVISION OF ADMINISTRATIVE HEARINGS

STATE OF FLORIDA, BOARD OF )

ACCOUNTANCY, )

)

Petitioner, )

)

vs. ) CASE NO. 79-2310

)

GARY L. WHEELER, )

)

Respondent. )

)

RECOMMENDED ORDER

Pursuant to notice, the Division of Administrative Hearings, by its duly designated Hearing Officer, James E. Bradwell, held a public hearing in this case on February 13, 1980, in Gainesville, Florida. Pursuant to stipulation, the parties agreed that the hearing herein closed February 23, 1980, the date the parties were granted leave to submit memoranda supportive of their respective positions. Said memoranda have been received and considered by me in preparation of this Recommended Order.

APPEARANCES

For Petitioner: Samuel Hankin, Esquire

Clayton, Duncan, Johnston, Quincey, Ireland, Felder & Gadd

Post Office Box 1090 Gainesville, Florida 32602

For Respondent: Gary L. Wheeler, In Proper Person 4312 Maygog Road

Sarasota, Florida 33583 PROCEDURAL BACKGROUND

Gary L. Wheeler, Respondent herein, appealed the State of Florida, Board of Accountancy, Petitioner's 1/ (herein referred to as the Board), denial of his application for a reciprocal certified public accountant's certificate.

The issue posed herein is whether or not the Petitioner's denial of Respondent's application for admission to practice accounting on the basis that Respondent's California certificate was not issued under criteria substantially equivalent to that in Florida at the time his California license was issued, was proper.

FINDINGS OF FACT

Based upon my observation of the witnesses and their demeanor while testifying, the arguments of counsel and the entire record compiled herein, the following relevant facts are found.

1. Gary L. Wheeler, Respondent, is a graduate of Bob Jones University, having received a Bachelor of Science degree therefrom in accounting in 1974. On July 27, 1979, Respondent received his California certificate as a certified public accountant. Thereafter, Respondent filed an application to obtain a reciprocal C.P.A. certificate in Florida based on his certificate issued by the State of California (Certificate No. E-28234). His application was denied by the Petitioner on October 26, 1979, for the following reason:

   
   

   Applicant failed to satisfy the requirements set forth in Section 7(3)(b), Chapter 79-202, Laws of Florida, inasmuch as the license issued to Gary L. Wheeler in California is not issued under criteria substantially equivalent to that in effect in Florida at the time the California license was issued.

   
   

2. Bob Jones University was not recognized as an accredited university in Florida by the Board when Respondent received his California certificate inasmuch as it was not listed among the institutions of postsecondary education by the Council on Postsecondary Accreditation (COPA).

   
   

3. During September, 1976, Petitioner adopted the COPA list of schools as the schools from which it would accept graduates to sit for its examination. This was done for the avowed purpose of ensuring minimum competence and technical fitness among the ranks of Florida accountants.

   
   

4. Douglas H. Thompson, Jr., the Petitioner's Executive Director since 1968, is the Board's chief operating officer and carries out its functions respecting applications for licensure. As such, Mr. Thompson was the person charged with examining Respondent's application pursuant to his California certificate to determine whether the Respondent's certificate was issued under criteria "substantially equivalent" to Florida's licensing criteria. Respondent's application was considered by the Board on two (2) occasions and rejected because Respondent's alma mater, Bob Jones University, is not listed among the accredited schools and universities by COPA. See Sections 473.306;

   473.307 and 473.308, Florida Statutes, as amended; and Chapter 21A-28.06, Florida Administrative Code.

   
   

5. As an aside, it was noted that the Board, in adopting its procedure for evaluating the criteria for applicants who were seeking to obtain certificates based on the reciprocal qualifications guidelines also adopted other equivalency procedures which provide Respondent an alternative method for which he may obtain a Florida certificate. In this regard, Respondent is only approximately six (6) quarter hours away from obtaining his certificate under the alternative equivalency procedures established by the Board. See Chapters 21A-9.01 through 9.04(4), Florida Administrative Code.

   
   

   CONCLUSIONS OF LAW

   
   

6. The Division of Administrative Hearings has jurisdiction over the subject matter and the parties to this action. Section 120.57(1), Florida Statutes.

   
   

7. The parties were duly noticed pursuant to the notice provisions of Chapter 120, Florida Statutes.

8. The authority of the Board is derived from Chapter 473, Florida Statutes; Chapter 79-202, Laws of Florida, and Chapter 21A, Florida Administrative Code.

   
   

9. Competent and substantial evidence as offered to establish that the Petitioner properly denied Respondent's application for a license to practice public accounting in the State of Florida based on his failure to satisfy the equivalency requirements set forth in Chapter 79-202, Section 7(3)(b), Laws of Florida.

   
   

   1. Chapter 473, Florida Statutes, is the authority upon which the Petitioner operates and implements its licensing regulations. Section 473.308(3)(b) provides in pertinent part that an applicant is entitled to a reciprocal certificate (in Florida) if the state from which the applicant received his certificate issued same under criteria substantially equivalent to the requirements existing in Florida. The criteria in effect in Florida on the date Respondent's California certificate was issued are as follows:

      1. Good moral character.

      2. College degree from a four-year

         accredited university with a major in accounting.

      3. One year's experience in public accounting or additional course work.

      4. Pass Uniform National Certified Public Accountant's Examination.

         
         

   2. The Board, pursuant to its statutory requirements, was obligated to determine which schools satisfy the "substantially equivalent" criteria in assessing an applicant's qualifications. See Section 473.308(3)(b), Florida Statutes, as amended, and Rules 28A-9.01; 9.02 and 9.03, Florida Administrative Code.

      
      

   3. Based on the foregoing, Petitioner, when ruling on an application for admission to practice accounting under the equivalency standard, was obligated to determine whether the Respondent satisfied the requirements adopted in Florida as being criteria substantially equivalent to the Florida requirements, when he (Respondent) obtained his license in the State of California. See Florida State Board of Architecture vs. Wasserman, 377 So.2d 653. Using this criteria, it is clear that the Board's action herein was proper since Respondent's alma mater was not an accredited school as determined by the Board. Respondent could not sit for the Florida examination when his California certificate was issued. Florida is also obliged to hold binding the examination conditioning requirement in effect in Florida at the time Respondent received his California credit. Rule 21A-28.06, Florida Administrative Code. I shall therefore recommend that the Respondent's appeal be denied.

RECOMMENDATION

Based on the foregoing Findings of Fact and Conclusions of Law, it is hereby RECOMMENDED that Respondent's appeal of the Board's action in denying his application for a reciprocal license to practice public accounting based on the issuance of his California certificate be DENIED.

DONE AND ORDERED in Tallahassee, Leon County, Florida, this 26th day of March, 1980.

JAMES E. BRADWELL

Hearing Officer

Division of Administrative Hearings Oakland Building

2009 Apalachee Parkway

Tallahassee, Florida 32301

(904) 488-9675

ENDNOTE

1/ Herein sometimes referred to as the Board.

COPIES FURNISHED:

Samuel Hankin, Esq. Clayton, Duncan, Johnston,

Quincey, Ireland, Felder & Gadd Post Office Box 1090 Gainesville, FL 32602

Mr. Gary L. Wheeler 4312 Maygog Road

Sarasota, FL 33583

Douglas H. Thompson, Jr. Executive Director

State Board of Accountancy Post Office Box 13475 Gainesville, FL 32604

Docket for Case No: 79-002310

Orders for Case No: 79-002310