Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-27 - EDUCATIONAL AND EXPERIENCE REQUIREMENTS › Section 61H1-27.0041 - One Year of Work Experience

Current through Reg. 50, No. 138; July 16, 2024
(1) With
				the exception of an applicant who completes the requirements of Section
				473.308(3),
				F.S., on or before December 31, 2008, and who passes the licensure examination
				on or before June 30, 2010, an applicant must document one year of work
				experience. One year of work experience shall be held and understood to mean
				the provision of any type of service or advice involving the use of accounting,
				attest, compilation, management advisory, financial advisory, tax, or
				consulting skills as verified by the verifying certified public accountant,
				commencing after the completion of 120 semester or 180 quarter hours from an
				accredited college or university with a concentration in accounting and
				business courses or after the applicant has passed the licensure examination in
				another state or territory of the United States and has either been licensed as
				a certified public accountant or has met licensing requirements for that state
				or territory. The experience must either average at least twenty (20) hours a
				week over no more than one hundred and four (104) weeks or average no more than
				forty (40) hours a week over no more than fifty-two (52) weeks. Reasonable
				vacation time and sick leave or other required absences may be permitted. The
				verifying certified public accountant, in her or his report to the Department,
				shall verify that the applicant rendered such services for a minimum of 2, 000
				hours gained over a period of not less than fifty-two (52) or more than one
				hundred and four (104) weeks. The sequence of the experience is considered
				immaterial, that is, whether the experience was secured before or after taking
				the examination, or partly before the examination and partly after the
				examination, provided the two periods combined equal at least one
				year.
(2) For purposes of this
				rule, a verifying certified public accountant is either a certified public
				accountant with an active license in good standing with any regulating body or
				a chartered accountant recognized by the International Qualifications Appraisal
				Board (IQAB), both during the applicant's one year of work experience and at
				the time of verification.
(3) The
				one year of work experience may be achieved by teaching accounting full-time
				for one year at an accredited college or university, as defined in subsection
				61H1-27.001(1),
				F.A.C., under the following conditions:
(a)
				Full-time teaching as described by the rules of the educational institution
				where the applicant taught will be accepted by the Board to be full-time
				teaching. However, in no case will less than twelve (12) semester hours, or the
				equivalent, be accepted by the Board as full-time teaching.
(b) If the applicant has not taught
				accounting full-time for one year, credit will be allowed by the Board for
				teaching accounting less than full-time on a pro rata basis based upon the
				number of semester or quarter hours required for full-time teaching at the
				educational institution where the applicant taught. However, in no case will an
				applicant receive credit for a full-time teaching year for teaching done in
				less than one academic year or more credit than one full-time teaching year for
				teaching done within one calendar year.
(c) Courses outside the fields of accounting
				and general business will not be counted toward full-time
				teaching.