reglab/statecodes huggingface dataset:
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-20 - DEFINITIONS › Section 61H1-20.0053 - Standards for Assembled Financial Statements (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 473.304,
					 473.315 FS. Law Implemented
					 473.302,
					 473.322
					 FS.
New 10-28-98, Amended 9-20-00, 8-28-06, 9-21-10, 12-21-15,
					 Repealed 4-22-19.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-20 - DEFINITIONS › Section 61H1-20.006 - Firm or Firms of Certified Public Accountants (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 473.302(8),
					 473.304 FS. Law Implemented
					 473.3101
					 FS.
New 12-4-79, Formerly 21A-20.06, 21A-20.006, Amended
					 11-4-93, Repealed 11-11-13.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-20 - DEFINITIONS › Section 61H1-20.007 - Generally Accepted Accounting Principles (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 473.304,
					 473.315 FS. Law Implemented
					 473.315
					 FS.
New 12-4-79, Amended 2-3-81, 3-16-81, 1-25-82, 7-6-82,
					 12-9-82, 7-27-83, 3-22-84, 7-2-85, Formerly 21A-20.07, Amended 9-23-86,
					 5-22-88, 4-8-90, 4-21-91, Formerly 21A-20.007, Amended 10-19-94, 9-30-97,
					 9-29-02, Repealed 11-11-15.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-20 - DEFINITIONS › Section 61H1-20.008 - Generally Accepted Auditing Standards (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 473.304,
					 473.315 FS. Law Implemented
					 473.315
					 FS.
New 12-4-79, Amended 3-16-81, 7-6-82, 12-9-82, 7-27-83,
					 3-22-84, 7-2-85, Formerly 21A-20.08, Amended 9-23-86, 5-22-88, 4-8-90, 4-21-91,
					 Formerly 21A-20.008, Amended 10-19-94, 9-30-97, 9-29-02, Repealed
					 11-11-15.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-20 - DEFINITIONS › Section 61H1-20.009 - Standards for Accounting and Review Services (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 473.304,
					 473.315 FS. Law Implemented
					 473.315
					 FS.
New 12-4-79, Amended 3-16-81, 1-25-82, 7-6-82, 12-9-82,
					 7-27-83, 3-22-84, 7-2-85, Formerly 21A-20.09, Amended 9-23-86, 5-22-88, 4-8-90,
					 4-21-91, Formerly 21A-20.009, Amended 10-19-94, 9-30-97, 9-29-02, Repealed
					 12-21-15.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-20 - DEFINITIONS › Section 61H1-20.0091 - Government Accounting Standards (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 473.304,
					 473.315 FS. Law Implemented
					 473.304,
					 473.315
					 FS.
New 10-28-86, Amended 5-22-88, 4-8-90, 4-21-91, Formerly
					 21A-20.0091, Amended 10-19-94, 9-30-97, Repealed
					 9-29-02.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-20 - DEFINITIONS › Section 61H1-20.0092 - Government Auditing Standards (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 473.304,
					 473.315 FS. Law Implemented
					 473.315
					 FS.
New 10-28-86, Amended 5-22-88, 4-8-90, 4-21-91, Formerly
					 21A-20.0092, Amended 10-19-94, 9-30-97, 9-29-02, 9-21-10, 11-3-13, Repealed
					 11-11-15.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-20 - DEFINITIONS › Section 61H1-20.0094 - Standards for Prospective Financial Statements (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 473.304,
					 473.315 FS. Law Implemented
					 473.315
					 FS.
New 3-22-89, Amended 4-8-90, 4-21-91, Formerly 21A-20.0094,
					 Amended 9-30-97, Repealed 9-29-02.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-20 - DEFINITIONS › Section 61H1-20.0095 - Standards for Consulting Services (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 473.304,
					 473.315 FS. Law Implemented
					 473.315
					 FS.
New 5-20-91, Formerly 21A-20.0095, Amended 9-30-97,
					 9-29-02, Repealed 11-11-15.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-20 - DEFINITIONS › Section 61H1-20.0096 - Services for Tax Practice (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 473.304,
					 473.315 FS. Law Implemented
					 473.315
					 FS.
New 5-20-91, Formerly 21A-20.0096, Amended 9-30-97,
					 9-29-02, Repealed 11-11-15.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-20 - DEFINITIONS › Section 61H1-20.0097 - Standards for Personal Financial Planning (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 473.304,
					 473.315 FS. Law Implemented
					 473.315
					 FS.
New 11-8-95, Amended 9-30-97, 9-29-02, Repealed
					 11-11-15.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-20 - DEFINITIONS › Section 61H1-20.0098 - Standards for Business Valuations (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 473.304,
					 473.315 FS. Law Implemented
					 473.315
					 FS.
New 11-8-95, Amended 9-30-97, 9-29-02, 2-4-08, 12-27-09,
					 Repealed 11-11-15.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-20 - DEFINITIONS › Section 61H1-20.0099 - Standards for Attestation Engagements (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 473.304,
					 473.315 FS. Law Implemented
					 473.315
					 FS.
New 9-29-96, Amended 6-22-98, 9-29-02, Repealed
					 11-11-15.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-20 - DEFINITIONS › Section 61H1-20.010 - Engagement

Current through Reg. 50, No. 138; July 16, 2024
"Engagement" shall be deemed and construed to mean the
				  association between a client and a certified public accountant or firm relative
				  to the performance of public accounting services by the certified public
				  accountant or firm for the client.
Rulemaking Authority
					 473.304,
					 473.314,
					 473.315,
					 473.317 FS. Law Implemented
					 473.314,
					 473.315,
					 473.317
					 FS.
New 12-4-79, Formerly 21A-20.10, 21A-20.010, Amended
					 9-21-10.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-20 - DEFINITIONS › Section 61H1-20.011 - Practice of, or Practicing Public Accountancy (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 473.304 FS. Law Implemented
					 473.302
					 FS.
New 12-4-79, Amended 9-17-84, Formerly 21A-20.011, Amended
					 1-25-87, Formerly 21A-20.011, Repealed
					 8-25-94.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-20 - DEFINITIONS › Section 61H1-20.012 - Holding Out (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 473.302,
					 473.304,
					 473.307 FS. Law Implemented
					 473.302
					 FS.
New 9-17-84, Formerly 21A-20.12, 21A-20.012, Repealed
					 11-21-94.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-20 - DEFINITIONS › Section 61H1-20.013 - Employee

Current through Reg. 50, No. 138; July 16, 2024
An employee of a certified public accountin g firm includes a
				  certified public accountant which may be leased to a firm through an employee
				  leasing company as defined in Section
				  443.036(18),
				  F.S., as long as the firm has the power to hire and fire, has complete
				  supervision and control over the certified public accountant's work product,
				  and accepts the certified public accountant as its responsibility for purposes
				  of complying with Rule
				  61H1-26.002,
				  F.A.C.
Rulemaking Authority
					 473.304 FS. Law Implemented
					 473.302,
					 473.309(1)(b),
					 473.3101
					 FS.
New 10-17-90, Formerly 21A-20.013, Amended 9-21-10,
					 3-9-21.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-20 - DEFINITIONS › Section 61H1-20.015 - Partnership (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 473.304,
					 473.3101 FS. Law Implemented
					 473.309,
					 473.3101
					 FS.
New 6-16-94, Repealed
					 10-8-97.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-20 - DEFINITIONS › Section 61H1-20.016 - Non-CPA Shareholders, Partners and Members

Current through Reg. 50, No. 138; July 16, 2024
(1) For purposes of Chapter 473, F.S., the
				terms non-CPA shareholders, partners, and members shall be deemed and construed
				to mean natural persons materially participating in the business conducted by
				the firm and when their participation ceases, their interest shall revert to
				the firm.
(2) Non-CPA shareholders,
				partners, and members shall not hold themselves out as certified public
				accountants.
Rulemaking Authority
					 473.304,
					 473.309 FS Law Implemented
					 473.309
					 FS.
New 2-5-98, Amended 9-21-10,
					 3-9-21.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-21 - INDEPENDENCE, INTEGRITY, ETC › Section 61H1-21.001 - Independence

Current through Reg. 50, No. 138; July 16, 2024
(1) Pursuant to Section
				473.315, F.S., standards of
				practice are established for independence, and a Certified Public Accountant
				(CPA) in public practice is required to be independent in fact and appearance
				when providing services under Section
				473.302(8)(a),
				F.S., namely expressing opinions on financial statements, referred to herein as
				attest services.
(2) Independence
				permits a CPA to perform an attest service without being affected by influences
				that compromise professional judgment or materially impair the CPA's ability to
				act with integrity and exercise objectivity and professional skepticism. The
				CPA shall determine whether those influences, when present, create such a
				threat that would cause the CPA not to act with integrity and exercise
				objectivity and professional skepticism. The CPA shall not perform an attest
				service where independence is impaired as described in this
				rule.
Rulemaking Authority
					 473.304,
					 473.315 FS. Law Implemented
					 473.315
					 FS.
New 12-4-79, Amended 2-3-81, 10-28-85, Formerly 21A-21.01,
					 Amended 10-20-86, Formerly 21A-21.001, Amended 5-21-03, 1-31-05, 12-10-09,
					 10-10-22.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-21 - INDEPENDENCE, INTEGRITY, ETC › Section 61H1-21.002 - Integrity and Objectivity

Current through Reg. 50, No. 138; July 16, 2024
A certified public accountant shall not knowingly
				  misrepresent facts, and, when engaged in the practice of public accounting,
				  shall not subordinate his/her judgment to others including but not limited to
				  clients, employers or other third parties. In tax practice, a certified public
				  accountant may resolve doubt in favor of his/her client as long as there is
				  reasonable support for his/her position.
Rulemaking Authority
					 473.304,
					 473.315 FS. Law Implemented
					 473.315
					 FS.
New 12-4-79, Formerly 21A-21.02, Amended 6-4-86, Formerly
					 21A-21.02, 21A-21.002, Amended 12-10-09.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-21 - INDEPENDENCE, INTEGRITY, ETC › Section 61H1-21.003 - Commissions or Referral Fees

Current through Reg. 50, No. 138; July 16, 2024
(1) A
				certified public accountant shall not pay or accept a commission or referral
				fee in connection with the sale of a product or referral of any services as
				defined in Section 473.302(8)(a) and
				(c), F.S., or prohibited to non-certified
				public accountants as listed in Section
				473.322, F.S. These services
				include:
(a) Audit, review or compilation
				services.
(b) Services for any
				prospective financial data including forecasts or projections.
(c) Any special procedures engagement
				resulting in an expression of an opinion when the services fall within the
				definitions as set forth in Section 473.302(8)(a) and (c) and Section
				473.322,
				F.S.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-21 - INDEPENDENCE, INTEGRITY, ETC › Section 61H1-21.005 - Contingent Fees

Current through Reg. 50, No. 138; July 16, 2024
(1) No certified
				public accountant or firm shall accept a fee contingent upon the findings or
				results of such services if the service is of the type for which a commission
				or referral fee could not be accepted (See Rule
				61H1-21.003, F.A.C.).
(2) No certified public accountant or firm
				shall accept a contingent fee for tax filings with the federal, state, or local
				government unless the findings are those of the tax authorities and not those
				of the certified public accountant or firm. Unless the certified public
				accountant or firm has specific reason to know that the filing will be reviewed
				in detail by the taxing authorities, the findings will be presumed to be those
				of the certified public accountant or firm and a contingent fee is not
				permissible. An original or amended federal tax return or a claim for refund
				cannot be prepared for a contingent fee since the findings are not considered
				to be those of the taxing authority. If the taxing authority has begun an
				audit, any findings will be considered those of the taxing authority and a
				contingent fee may be accepted. Fees to be fixed by courts or other public
				authorities, which are of an indeterminate amount at the time a public
				accounting service is undertaken, shall not be regarded as contingent fees for
				the purposes of this rule. However, a certified public accountant's or firm's
				fee may vary depending, for example, on the complexity of the service
				rendered.
Rulemaking Authority
					 473.304 FS. Law Implemented
					 473.319
					 FS.
New 12-4-79, Formerly 21A-21.05, 21A-21.005, Amended
					 11-30-93, 2-23-98, 12-10-09.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-21 - INDEPENDENCE, INTEGRITY, ETC › Section 61H1-21.006 - Communication with Client of Another Certified Public Accountant

Current through Reg. 50, No. 138; July 16, 2024
If a client of one certified public accountant or firm
				  requests a second certified public accountant or firm to provide professional
				  advice on accounting or auditing matters in connection with an expression of
				  opinion, the second certified public accountant or firm must consult with the
				  first certified public accountant or firm, after obtaining the client's
				  consent, to make certain that the (the second certified public accountant or
				  firm) is aware of all the relevant facts.
Rulemaking Authority
					 473.304,
					 473.315 FS. Law Implemented
					 473.315
					 FS.
New 12-4-79, Amended 2-3-81, Formerly 21A-21.06,
					 21A-21.006, Amended 12-10-09.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-22 - COMPETENCE AND TECHNICAL STANDARDS › Section 61H1-22.001 - Competence (General Standards)

Current through Reg. 50, No. 138; July 16, 2024
A certified public accountant shall comply with the following
				  general standards and must justify any departures therefrom:
(1) Professional competence. A certified
				public accountant shall undertake only those engagements which he or his firm
				can reasonably expect to complete with professional competence. A certified
				public accountant must be in charge of all public accounting services performed
				by the firm.
(2) Due professional
				care. A certified public accountant shall exercise due professional care in the
				performance of an engagement.
(3)
				Planning and supervision. A certified public accountant shall adequately plan
				and supervise an engagement.
(4)
				Sufficient relevant data. A certified public accountant shall obtain sufficient
				relevant data to afford a reasonable basis for conclusions or recommendations
				in relation to an engagement.
Rulemaking Authority
					 473.304,
					 473.315 FS. Law Implemented
					 473.315
					 FS.
New 12-4-79, Amended 2-3-81, Formerly 21A-22.01,
					 21A-22.001, Amended 12-30-97, 12-10-09.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-22 - COMPETENCE AND TECHNICAL STANDARDS › Section 61H1-22.002 - Auditing Standards (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 473.304,
					 473.315 FS. Law Implemented
					 473.315
					 FS.
New 12-4-79, Formerly 21A-22.02, 21A-22.002, Repealed
					 12-21-09.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-22 - COMPETENCE AND TECHNICAL STANDARDS › Section 61H1-22.003 - Accounting Principles (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 473.304,
					 473.315 FS. Law Implemented
					 473.315
					 FS.
New 12-4-79, Amended 2-3-81, Formerly 21A-22.03,
					 21A-22.003, Repealed 12-21-09.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-22 - COMPETENCE AND TECHNICAL STANDARDS › Section 61H1-22.004 - Standards for Accounting and Review Services (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 473.304,
					 473.315 FS. Law Implemented
					 473.315
					 FS.
New 12-4-79, Formerly 21A-22.04, 21A-22.004, Repealed
					 12-21-09.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-22 - COMPETENCE AND TECHNICAL STANDARDS › Section 61H1-22.005 - Prospective Financial Statements (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 473.304,
					 473.315 FS. Law Implemented
					 473.315
					 FS.
New 12-4-79, Formerly 21A-22.05, Amended 3-28-89, Formerly
					 21A-22.005, Repealed 12-21-09.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-22 - COMPETENCE AND TECHNICAL STANDARDS › Section 61H1-22.006 - Governmental Accounting Standards (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority 473.304, 473.315, Chapter 79-202, Laws
					 of Florida. Law Implemented 473.315, Chapter 79-202, Laws of
					 Florida.
New 9-23-86, Formerly 21A-22.006, Repealed
					 12-21-09.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-22 - COMPETENCE AND TECHNICAL STANDARDS › Section 61H1-22.007 - Governmental Auditing Standards (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority 473.304, 473.315, Chapter 79-202, Laws
					 of Florida. Law Implemented 473.315, Chapter 79-202, Laws of
					 Florida.
New 9-23-86, Formerly 21A-22.007, Repealed
					 12-21-09.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-22 - COMPETENCE AND TECHNICAL STANDARDS › Section 61H1-22.008 - Standards for Local Governmental Audits (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 473.304,
					 473.315 FS. Law Implemented
					 473.315
					 FS.
New 10-22-86, Amended 5-9-88, Formerly 21A-22.008, Amended
					 9-30-97, Repealed 12-21-09.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-22 - COMPETENCE AND TECHNICAL STANDARDS › Section 61H1-22.0081 - Standards for Florida Single Audit Act Audits for Nonprofit and For-Profit Organizations (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 473.304,
					 473.315 FS. Law Implemented
					 473.315
					 FS.
New 2-4-08, Repealed
					 12-21-09.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-22 - COMPETENCE AND TECHNICAL STANDARDS › Section 61H1-22.0082 - Standards for Audits of Certain Nonprofit Organizations (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 473.304,
					 473.315 FS. Law Implemented
					 473.315
					 FS.
New 2-4-08, Repealed
					 12-21-09.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-22 - COMPETENCE AND TECHNICAL STANDARDS › Section 61H1-22.0083 - Standards for Audits of District School Boards (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 473.304,
					 473.315 FS. Law Implemented
					 473.315
					 FS.
New 2-4-08, Repealed
					 12-21-09.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-22 - COMPETENCE AND TECHNICAL STANDARDS › Section 61H1-22.0084 - Standards for Audits of Charter Schools and Similar Entities (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 473.304,
					 473.315 FS. Law Implemented
					 473.315
					 FS.
New 2-4-08, Repealed
					 12-21-09.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-22 - COMPETENCE AND TECHNICAL STANDARDS › Section 61H1-22.0085 - Standards for Management Advisory Services (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 473.304,
					 473.315 FS. Law Implemented
					 473.315
					 FS.
New 5-20-91, Formerly 21A-22.0085, Amended 9-30-97,
					 Repealed 12-21-09.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-22 - COMPETENCE AND TECHNICAL STANDARDS › Section 61H1-22.0086 - Standards for Tax Practice (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 473.304,
					 473.315 FS. Law Implemented
					 473.304,
					 473.315
					 FS.
New 5-20-91, Formerly 21A-22.0086, Amended 9-30-97,
					 5-24-07, Repealed 12-21-09.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-22 - COMPETENCE AND TECHNICAL STANDARDS › Section 61H1-22.009 - Standards for Attestation Engagement (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 473.304,
					 473.315 FS. Law Implemented
					 473.315
					 FS.
New 4-16-89, Formerly 21A-22.009, Amended 10-16-96,
					 Repealed 12-21-09.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-22 - COMPETENCE AND TECHNICAL STANDARDS › Section 61H1-22.010 - Standards for Personal Financial Planning (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 473.304,
					 473.315 FS. Law Implemented
					 473.315
					 FS.
New 11-2-95, Amended 2-18-96, 9-30-97, Repealed
					 12-21-09.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-22 - COMPETENCE AND TECHNICAL STANDARDS › Section 61H1-22.011 - Standards for Business Valuations (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 473.304,
					 473.315 FS. Law Implemented
					 473.315
					 FS.
New 11-2-95, Amended 2-18-96, 9-30-97, Repealed
					 12-21-09.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-22 - COMPETENCE AND TECHNICAL STANDARDS › Section 61H1-22.012 - Standards for Assembled Financial Statements (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 473.304,
					 473.315 FS. Law Implemented ss.
					 1, 12, Ch. 98-340, Laws of Florida.
New 10-28-98, Repealed
					 12-21-09.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-23 - RESPONSIBILITIES TO CLIENTS › Section 61H1-23.001 - Confidential Client Information

Current through Reg. 50, No. 138; July 16, 2024
A certified public accountant shall not disclose any
				  confidential information obtained in the course of a professional engagement
				  except with the consent of the client. This rule shall not be construed to
				  contravene or contradict any of the provisions of chapter 473, F.S., or the
				  rules promulgated thereto, or to relieve a certified public accountant of his
				  or her obligation provided in these laws and rules. Furthermore, this rule
				  shall not prohibit either a confidential review of a certified public
				  accountant's professional practice as a part of a peer review program or
				  compliance with a lawful court or Board order.
Rulemaking Authority
					 473.304,
					 473.315,
					 473.316 FS. Law Implemented
					 473.315,
					 473.316,
					 473.3125(1)(b)
					 FS.
New 12-4-79, Formerly 21A-23.01, 21A-23.001, Amended
					 1-17-11, 9-11-18.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-23 - RESPONSIBILITIES TO CLIENTS › Section 61H1-23.002 - Records Disposition Responsibility

Current through Reg. 50, No. 138; July 16, 2024
(1) A certified public accountant shall
				furnish to a client or former client upon request and reasonable notice:
(a) Any accounting or other records belonging
				to, or obtained from or on behalf of, the client that were provided to the
				certified public accountant; the certified public accountant may make and
				retain copies of such documents of the client when they form the basis for work
				done by the certified public accountant.
(b) Any accounting or other records that the
				certified public accountant was not specifically engaged to prepare that are
				related to an issued work product of the certified public accountant and that
				are not in the client's books and records or are otherwise not available to the
				client, with the result that the client's financial information is
				complete.
(c) A copy of any
				deliverable as set forth in the terms of the engagement that has been issued by
				the certified public accountant.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-24 - ADVERTISING › Section 61H1-24.001 - Advertising

Current through Reg. 50, No. 138; July 16, 2024
(1) No certified public accountant shall
				disseminate or cause the dissemination of any advertisement or advertising
				which is in any way fraudulent, false, deceptive, or misleading, if it, among
				other things:
(a) Contains a misrepresentation
				of facts; or
(b) Makes only a
				partial disclosure of relevant facts; or
(c) Creates false or unjustified expectations
				of beneficial assistance; or
(d)
				Appeals primarily to a layperson's fears, ignorance, or anxieties regarding his
				state of financial well-being; or
(e) Contains any representation or claims, as
				to which the certified public accountant, referred to in the advertising, does
				not expect to perform; or
(f)
				Contains any other representation, statement, or claim which misleads or
				deceives; or
(g) In the event that
				a certified public accountant uses the term "specialty" or "specialist" or any
				other term tending to indicate an advanced standing in any aspect of the
				practice of public accountancy, in any advertisement or offering to the public,
				the advertisement must state that the use of the term is a self-designation and
				is not sanctioned by the state or federal government. This requirement shall
				not apply to any statement indicating the certified public accountant has
				received any bona fide formal recognition or attainment; or
(h) Represents that professional services can
				or will be competently performed for a stated fee when this is not the case, or
				makes representations with respect to fees for professional services that do
				not disclose all variables affecting the fees that will in fact be charged;
				or
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-24 - ADVERTISING › Section 61H1-24.002 - Solicitation (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 473.304,
					 473.323 FS. Law Implemented
					 473.323
					 FS.
New 12-4-79, Amended 2-3-81, Formerly 21A-24.02,
					 21A-24.002, Amended 11-30-93, 12-10-09, Repealed
					 12-21-15.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-25 - RESPONSIBILITY FOR OTHER PERSONS › Section 61H1-25.001 - Responsibility for Other Persons (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 473.304,
					 473.323 FS. Law Implemented
					 473.322,
					 473.323
					 FS.
New 12-4-79, Formerly 21A-25.01, 21A-25.001, Amended
					 10-26-09, Repealed 10-15-19.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-26 - NAMES, TERMS, BRANCH OFFICES › Section 61H1-26.001 - Form of Practice and Name-Shared Office Space

Current through Reg. 50, No. 138; July 16, 2024
(1) A Florida certified public accountant may
				practice public accounting, whether as an owner or employee, only in the form
				of a proprietorship, a partnership or a corporation, or a limited liability
				company. A Florida certified public accountant shall not allow any person to
				practice in his name that is not a partner or shareholder with him or in his
				employ. A Florida certified public accountant shall not practice under a name
				which is misleading or deceptive as to the legal form of the firm or as to
				persons who are partners, or shareholders of the firm or as to any other
				matter. In this regard:
(a) A Florida
				certified public accountant may practice public accounting under a fictitious
				name which is not misleading or deceptive as to the persons who are sole
				proprietors, partners, or shareholders; and
(b) A firm name may include the names of
				retired or deceased partners or shareholders or members who were active
				partners or shareholders or members of the entity. This provision permits a
				firm, in the same line of succession, to change from one form of business to
				another and continue to use the names of retired or deceased partners,
				shareholders or members.
(c) Use of
				the term "and Company" or "and Associates" requires at least one other fully
				employed Florida certified public accountant or non certified public accountant
				owner other than those named in the firm name; however, this rule does not
				preclude a Florida certified public accountant initially meeting this
				requirement from using the above-mentioned terms if the Florida certified
				public accountant subsequently does not fully employ at least one Florida
				certified public accountant other than those named in the firm name.
(d) A firm may use the term "Certified Public
				Accountants" in the firm's name if all owners are certified public accountants.
				If there are non certified public accountant owners, the firm may use the terms
				"CPA Firm" "CPAs and Associates" or "Certified Public Accountants and
				Associates" provided the firm has more than one certified public accountant.
				Further, a certified public accountant firm with non certified public
				accountant owners may not use the term Certified Public Accountants without
				indicating there are other owners such as Associates or Consultants.
(e) A firm may only use the term "CPA," "CPA
				Firm," "CPAs and Associates," "Certified Public Accountants and Associates," or
				any other title, designation, words, letters, abbreviations, or device
				indicating that it is a CPA Firm if it holds a license issued pursuant to
				Section 473.3101,
				F.S.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-26 - NAMES, TERMS, BRANCH OFFICES › Section 61H1-26.002 - Minimum Capitalization or Adequate Public Liability Insurance for Florida Firms with the Exception of a Sole Proprietorship

Current through Reg. 50, No. 138; July 16, 2024
A Florida firm, with the exception of a sole proprietorship,
				  shall not engage in the practice of public accounting in this state
				  unless:
(1) Assets in excess of
				liabilities and professional liability insurance combined are at least equal to
				$50, 000 per shareholder, officer, member, or partner and any Florida licensed
				certified public accountant to a maximum of $2, 000, 000 or
(2) It has an irrevocable letter of credit of
				at least equal to $50, 000 per shareholder, officer, member, or partner and any
				Florida licensed certified public accountant to a maximum of $2, 000, 000,
				which meets the following criteria:
(a) The
				responsibility for repayment of any sums disbursed under the letter of credit
				is not an obligation of the Florida firm, its owners, or any entity affiliated
				with the Florida firm;
(b) The
				letter of credit contains an "evergreen clause," which automatically renews the
				letter of credit unless the issuer of the letter of credit notifies the Florida
				firm and the Board within sixty (60) days of the decision not to renew;
				and
(c) The letter of credit is
				issued by a financial institution authorized to do so under applicable state or
				federal banking laws; or
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-26 - NAMES, TERMS, BRANCH OFFICES › Section 61H1-26.003 - Licensure of Florida Certified Public Accountant Firms

Current through Reg. 50, No. 138; July 16, 2024
Every firm required to be licensed pursuant to Section
				  473.3101, F.S., shall be
				  certified for licensure by the Board on a biennial basis, and shall furnish its
				  firm name, addresses and telephone numbers of its principal place of business.
				  Said firms must also disclose whether any non-certified public accountant
				  owners have convictions or findings of guilt, regardless of adjudication, of a
				  crime in any jurisdiction and judgment or settlements of civil lawsuits, or
				  having been acted against including denial of licensure by any regulatory
				  agency by a court or regulatory agency and any other matters which show a lack
				  of good moral character. (good moral character is defined in Section
				  473.308(6)(a),
				  F.S.).
Rulemaking Authority
					 473.304,
					 473.3101 FS. Law Implemented
					 473.3101
					 FS.
New 12-4-79, Amended 2-3-81, Formerly 21A-26.03, Amended
					 6-4-86, Formerly 21A-26.003, Amended 2-3-94, 12-30-97, 1-26-10, 10-7-12,
					 12-21-15, 1-31-18.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-26 - NAMES, TERMS, BRANCH OFFICES › Section 61H1-26.004 - Changes by Firms

Current through Reg. 50, No. 138; July 16, 2024
(1) A firm licensed
				pursuant to Rule 61H1-26.003, F.A.C., shall file
				a written notification with the Department within thirty (30) days after the
				occurrence of any of the following events:
(a) The admission or addition of a non-CPA
				co-partner, shareholder or member in any Florida office, including whether any
				non-CPA co-partners, shareholders or members have convictions or findings of
				guilt, regardless of adjudication, of a crime in any jurisdiction; judgement or
				settlements or civil lawsuits; having been acted against, including denial of
				licensure, by any regulatory agency or by a court; and any other matters which
				show a lack of good moral character as defined in Section
				473.308(6)(a),
				F.S.;
(b) The admission or addition
				of a CPA co-partner, shareholder or member in any Florida office, including
				whether any CPA co-partners, shareholders or members have convictions or
				findings of guilt, regardless of adjudication, of a crime in any jurisdiction;
				judgment or settlements of civil lawsuits (excluding domestic matters); having
				the right to practice acted against, including denial of licensure, by the
				Securities Exchange Commission (SEC), Internal Revenue Service (IRS), or any
				other regulatory agency or court; and any other matters which show a lack of
				good moral character as defined in Section
				473.308(6)(a),
				F.S.;
(c) The retirement or death
				of a co-partner, shareholder or member in any Florida office;
(d) A change in the name of the partnership,
				corporation or limited liability company;
(e) The termination of the partnership,
				corporation or limited liability company.
(f) When the firm or any existing CPA or
				Non-CPA co-partner, shareholder or member has been the recipient of a
				conviction or finding of guilt, regardless of adjudication, of a crime in any
				jurisdiction; has been the subject of a judgment or settlements of a civil
				lawsuit (excluding domestic matters); has had the right to practice public
				accountancy acted against, including denial of licensure, imposition of a
				censure, fine, or corrective action, by the Securities Exchange Commission
				(SEC), Public Company Accounting Oversight Board (PCAOB), Internal Revenue
				Service (IRS), or any other regulatory agency or court; and any other matters
				which show a lack of good moral character as defined in Section
				473.308(6)(a),
				F.S.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-26 - NAMES, TERMS, BRANCH OFFICES › Section 61H1-26.005 - Address of Record

Current through Reg. 50, No. 138; July 16, 2024
(1) All certified
				public accountants, and firms, licensed in Florida, are required to provide a
				correct email address and street address, including a correct email address and
				the street address of their office, to the Board office. Firms with multiple
				locations shall list their principal place of business as their address of
				record. A post office box may be used for a mailing address, but it must be in
				addition to the address of record.
(2) A Florida certified public accountant or
				licensed firm must notify the Board office in writing within thirty days of any
				change to their email address, address of record, or mailing
				address.
Rulemaking Authority
					 455.275,
					 473.304 FS. Law Implemented
					 455.275
					 FS.
New 12-2-92, Formerly 21A-26.005, Amended 7-23-06,
					 12-27-09, 12-21-15, 1-31-18, 5-3-20,
					 9-7-22.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-27 - EDUCATIONAL AND EXPERIENCE REQUIREMENTS › Section 61H1-27.001 - College or University Requirements

Current through Reg. 50, No. 138; July 16, 2024
(1) An
				accredited college or university within the meaning of Section
				473.306, F.S., is a four-year
				degree granting college or university in the State University System or other
				four-year degree granting educational institution accredited at the time
				applicant's degree was received by virtue of membership in one of the following
				accrediting agencies or for (a) through (f) its predecessor:
(a) Middle States Commission on Higher
				Education (MSCHE);
(b) New England
				Commission of Higher Education (NECHE);
(c) Higher Learning Commission
				(HLC);
(d) Northwest Commission on
				Colleges and Universities (NWCCU);
(e) Southern Association of Colleges and
				Schools Commission on Colleges (SACSCOC);
(f) WASC Senior College and University
				Commission (WSCUC);
(g) Association
				to Advance Collegiate Schools of Business (AACSB);
(h) European Quality Improvement System
				(EQUIS);
(i) Association of
				Independent Colleges and Schools. After August 2, 1992 the Association of
				Independent Colleges and Schools (AICS) will no longer be deemed an acceptable
				accrediting agency, unless the college or school accredited by the AICS is
				regulated by the Commission for Independent Education and exempted from
				licensure by the CIE under the provisions of Section
				246.085, F.S.
(j) Canadian, Mexican, Irish, Australian, New
				Zealand, Scotland, South Africa, and Hong Kong academic accounting programs
				approved by the provincial education bodies or the equivalent educational
				accreditation body for that country.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-27 - EDUCATIONAL AND EXPERIENCE REQUIREMENTS › Section 61H1-27.002 - Concentrations in Accounting and Business

Current through Reg. 50, No. 138; July 16, 2024
(1) For purposes of Section
				473.306, F.S., if application
				for the Uniform CPA Examination was made prior to August 2, 1983, an applicant
				must have a baccalaureate degree from an accredited college or university with
				a major in accounting, or its equivalent, with a concentration in accounting
				and business subjects. A concentration in accounting and business is defined as
				an educational program that includes at least 18 semester hours or 27 quarter
				hours, or the equivalent, in accounting education above elementary (principles
				of) accounting and 27 semester or 40 quarter hours, or the equivalent, in
				general business education. In order to meet the provisions of Section
				473.306, F.S., the application
				must have been filed, completed and approved and show on its face that all
				educational and other requirements were met prior to August 2, 1983.
(2) For purposes of Section
				473.308, F.S., if application
				for licensure is made after August 1, 1983, an applicant must have at least 150
				semester hours or 225 quarter hours of college education, including a
				baccalaureate degree or higher conferred by an accredited college or university
				with a major in accounting, or its equivalent. The applicant's total education
				program shall include a concentration in accounting and business as follows:
(a) 30 semester or 45 quarter hours in
				accounting education at the upper division level which shall include coverage
				of the following topics:
1. Auditing
2. Financial accounting
3. Taxation
4. Cost and managerial accounting or
				accounting data analytics.
Of these courses, the applicant must complete 3 semester
				  hours or 4 quarter hours of financial accounting based upon United States
				  Generally Accepted Accounting Principles (GAAP) and 3 semester hours or 4
				  quarter hours of taxation for accounting standards based upon United States
				  federal and state laws. Not more than 3 semester or 4 quarter hours may be
				  internship programs which may be applied to the 30 semester or 45 quarter hours
				  in accounting (internship courses must be taken in conjunction with other
				  traditional coursework at an institution and must appear on the transcript).
				  Further, any remaining internship credit if otherwise acceptable would be
				  applied to the general business requirement;
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-27 - EDUCATIONAL AND EXPERIENCE REQUIREMENTS › Section 61H1-27.003 - Additional One Year Accounting Course Acceptable in Lieu of One Year of Employment (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 473.304 FS. Law Implemented
					 473.307
					 FS.
New 12-4-79, Amended 2-3-81, Formerly 21A-27.03, Amended
					 10-20-86, Formerly 21A-27.003, Repealed
					 1-30-96.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-27 - EDUCATIONAL AND EXPERIENCE REQUIREMENTS › Section 61H1-27.004 - One Year of Employment (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 473.304 FS. Law Implemented
					 473.307
					 FS.
New 12-4-79, Amended 2-3-81, 10-28-85, Formerly 21A-27.04,
					 Amended 4-8-86, Formerly 21A-27.004, Repealed
					 1-30-96.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-27 - EDUCATIONAL AND EXPERIENCE REQUIREMENTS › Section 61H1-27.005 - Educational Advisory Committee

Current through Reg. 50, No. 138; July 16, 2024
The Board shall appoint an Educational Advisory Committee
				  which shall be composed of one (1) member of the Board, two (2) Florida
				  certified public accountants in public practice, and four (4) academicians on
				  faculties of universities within the State of Florida. The Board member shall
				  be appointed by the Chairman and serve at his or her pleasure. The other
				  members of the Committee will be selected by the Chairman of the Committee for
				  terms of two (2) years, with the potential for reappointment. In addition, the
				  Committee shall consist of expert staff retained by the Department of Business
				  and Professional Regulation. Said staff shall be individuals who have knowledge
				  and experience with educational curricula and national accreditation standards
				  for accounting and business programs. The Educational Advisory Committee shall
				  assist the Board and Board staff with any educational matters or issues brought
				  to the Committee, including but not limited to questions regarding academic
				  qualification for applications for examination and licensure by endorsement.
				  The Committee may also bring educational issues it deems of importance to the
				  Board.
Rulemaking Authority
					 473.304 FS. Law Implemented
					 473.306
					 FS.
New 7-7-85, Formerly 21A-27.05, Amended 12-2-92, Formerly
					 21A-27.005, Amended 10-26-09, 10-26-23.