Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-33 - REESTABLISHMENT OF PROFESSIONAL KNOWLEDGE AND COMPETENCY › Section 61H1-33.0033 - Obligations of CPA Ethics Course Continuing Education Providers

Current through Reg. 50, No. 138; July 16, 2024
To maintain an approved status as an ethics course continuing
				  education provider, the provider must:
(1) Retain documentation that the course
				instructor is a certified public accountant who has practiced in a public
				accounting firm for five of the last ten years, whose background, training,
				education or experience makes it appropriate for the person to teach the
				course.
(2) Require each Florida
				certified public accountant to complete the entire four-hour certified public
				accounting ethics course requirement in order to receive proof of CPE
				completion. Offer the four-hour certified public accounting ethics course in
				one module of four credit hours or two modules of two credit hours.
(3) Furnish each attendee with an individual
				proof of CPE completion certificate in a format to include approved course
				title and completion date, number of hours earned, attendee name, DBPR course
				approval number, DBPR ethics provider number, and signature by the provider
				furnishing said certificate after successful completion of the course. An
				attendance record shall be maintained by the provider for four years and shall
				be available for inspection by the Board. Providers shall maintain security of
				attendance records and attendance records.
(4) Ensure that all promotional material for
				courses or seminars offered to Florida certified public accountants for credit
				contain the certified public accountant DBPR course approval number, DBPR
				ethics provider number, and course title.
(5) Allow only one hour credit for each hour
				of classroom, audio or video instruction, an "hour of classroom, audio or video
				instruction" being a minimum of 50 minutes instruction or
				presentation.
(6) Allow only one
				hour of credit for each "hour of correspondence study." The "hour of
				correspondence study" must be based on the average completion time of each
				course as established by the provider.
(7) Provide a written examination to each
				participating Florida certified public accountant in correspondence study
				courses. In order to complete the course, the Florida certified public
				accountant must sign and date the examination and receive a minimum grade of
				eighty percent (80%). If a Florida certified public accountant fails the
				examination, the Florida certified public accountant will be permitted to take
				the examination again in order to achieve a passing grade.
(8) Ensure that all correspondence or other
				individual study courses are approved by the National Association of State
				Boards of Accountancy Quality Assurance Service.
(9) Notify the Board within thirty (30) days
				of any change in the address or telephone number of the provider.
(10) Allow the Board to have access to
				information concerning courses or seminars conducted by the provider for
				continuing education credit.
Rulemaking Authority
					 455.213(7),
					 455.2178,
					 455.2179,
					 473.304,
					 473.312 FS. Law Implemented
					 455.213(7),
					 455.2178,
					 455.2179,
					 473.312(1)(a),
					 (c)
					 FS.
New 5-18-05, Amended 10-26-09, 11-7-12,
					 9-7-22.