Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-36 - DISCIPLINE › Section 61H1-36.005 - Citations

Current through Reg. 50, No. 138; July 16, 2024
(1) Pursuant to Section
				455.224, F.S., the Board sets
				forth in subsection (3) of this rule, those violations for which there is no
				substantial threat to the public health, safety and welfare; or, if there is a
				substantial threat to the public health, safety and welfare, such potential for
				harm has been removed prior to the issuance of the citation. Next to each
				violation is the fine to be imposed.
(2) Prior to issuance of the citation, the
				Department must confirm that the violation has been corrected or is in the
				process of being corrected. If the violation is a substantial threat to the
				public health, safety and welfare, such potential for harm must be removed
				prior to issuance of the citation.
(3) The following violations with
				accompanying fines may be disposed of by citation:
(a) Practicing on an inactive or delinquent
							 license
(section
							 473.323(1)(i),
							 F.S.)
Reprimand and fine based on length of time in
							 practice while inactive; $100/month or $5, 000 maximum (penalty will require
							 licensure or cease practice).
(b) Licensees practicing in an unlicensed firm
							 (including sole proprietors) or otherwise in violation of Sections
							 473.309,
							 473.3101, and
							 473.323(1)(g),
							 F.S.
Reprimand and $100 per month fine to maximum of $5,
							 000 and suspension of right to practice until corrected.
(c) Licensees who complete continuing professional
							 education requirements timely but who are found to be deficient after December
							 31st of their renewal year
(Rule
							 61H1-33.003, F.A.C.)
Submit documentation that deficient hours have been
							 completed and pay $50 fine within 60 days.
(d) Licensees who fail to timely submit complete
							 documentation for a CE audit
Fined $100 per month.
(e) Retention of client records when records are
							 returned more than three months after the date requested and there is no
							 evidence that the failure to return the records was due to any
fees not being paid
(Rule
							 61H1-23.002, F.A.C.)
$500 fine.
(f) Failure to timely report being convicted or found
							 guilty of, or entering a plea of nolo contendere or guilty to, regardless of
							 adjudication, a crime in any jurisdiction (up to 30 days late)
(Section
							 455.227(1)(t),
							 F.S.)
$250 fine.
(4)
				Once the citation becomes a final order, the citation and complaint become a
				public record pursuant to Chapter 119, F.S., unless otherwise exempt from the
				provisions thereof. The citation and complaint may be considered as aggravating
				circumstances in future disciplinary actions pursuant to paragraph
				61H1-36.004(3)(a),
				F.A.C.
(5) The procedures described
				herein apply only for an initial offense of the alleged violation. Subsequent
				violation(s) of the same rule or statute shall require the procedures of
				Section 455.225, F.S., to be applied. In
				addition, should an initial offense for which a citation could be issued occur
				in conjunction with violations not described herein, then the procedures of
				Section 455.225, F.S., shall
				apply.
Rulemaking Authority
					 455.224,
					 473.304 FS. Law Implemented
					 455.224
					 FS.
New 12-30-91, Formerly 21A-36.005, Amended 12-7-93,
					 5-23-94, 8-16-99, 5-11-03, 7-23-06, 7-28-10,
					 10-13-22.