Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-20 - DEFINITIONS › Section 61H1-20.001 - Definitions

Current through Reg. 50, No. 138; July 16, 2024
(1) "Certified public accountant," or "CPA,"
				shall be deemed and construed to mean a person, who holds an active, inactive,
				delinquent, or temporary license issued under Chapter 473, F.S., or who is
				practicing public accounting in this state pursuant to the practice privilege
				granted in Section 473.3141, F.S.
(2) "Florida certified public accountant"
				shall be deemed and construed to mean a person who holds an active, inactive,
				delinquent, or temporary license issued under Chapter 473, F.S.
(3) "Non-Florida certified public accountant"
				shall be deemed and construed to mean a person who is practicing public
				accounting in this state pursuant to the practice privilege granted in Section
				473.3141, F.S.
(4) "Firm," "CPA Firm" or "Firms of certified
				public accountants" shall be deemed and construed to mean a sole proprietor,
				partnership, professional corporation, limited liability company, or any other
				legal entity engaged in the practice of public accounting, including individual
				partners, stockholders or members thereof, that holds an active, delinquent, or
				temporary license issued under Section
				473.3101, F.S., or its state of
				domicile.
(5) "Florida firm" shall
				be deemed and construed to mean any sole proprietor, partnership, professional
				corporation, limited liability company, or any legal entity that holds an
				active, delinquent, or temporary license issued under Section
				473.3101, F.S.
(6) "Non-Florida firm" shall be deemed and
				construed to mean any legal entity that is practicing public accounting
				pursuant to a license issued in its state of domicile.
(7) A "suspended certified public accountant"
				is prohibited from practicing public accounting as a sole proprietor, partner
				or shareholder and using the "CPA" designation. A suspended certified public
				accountant may be an employee under the supervision of a certified public
				accountant who holds an active license.
(8) An "office" shall be deemed and construed
				to mean a place in which public accounting is conducted or any place for which
				the physical address is identified in advertising. For a certified public
				accountant employed by a Florida firm, "office" shall also mean the licensee's
				designated address of record.
(9)
				"Proof of CPE completion" from a continuing professional education CPE provider
				shall be defined as the document identifying the licensee has completed a
				course. To be accepted by the Board, the document must contain the following
				elements: name of course taken, licensee name, the date the course was
				completed, number of hours, credit type or category, sponsor name, and
				signature of the CPE sponsor, Proof of CPE completion for a Florida ethics
				course, in addition to the aforementioned elements, must include the DBPR
				course approval number. For courses completed at accredited institutions of
				higher learning and credited for CPE, a transcript will be considered proof of
				CPE completion. Proof of CPE completion for instructor credit will include an
				Instructor CPE Credit Reporting Form (DBPR CPA 13, effective April 2023), which
				is incorporated by reference in Rule
				61-35.003,
				F.A.C.
Rulemaking Authority
					 473.304 FS. Law Implemented
					 455.271,
					 473.012,
					 473.3101,
					 473.3141
					 FS.
New 12-4-79, Formerly 21A-20.01, Amended 10-20-86, Formerly
					 21A-20.001, Amended 8-13-06, 11-3-09, 3-18-10, 11-21-13, 12-24-15,
					 8-6-23.