reglab/statecodes huggingface dataset:
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-33 - REESTABLISHMENT OF PROFESSIONAL KNOWLEDGE AND COMPETENCY › Section 61H1-33.007 - Reactivation of Inactive Licenses (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 473.304,
					 473.313 FS. Law Implemented
					 473.313
					 FS.
New 8-9-82, Amended 11-6-84, Formerly 21A-33.07, Amended
					 4-8-86, Formerly 21A-33.007, Repealed
					 7-23-03.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-33 - REESTABLISHMENT OF PROFESSIONAL KNOWLEDGE AND COMPETENCY › Section 61H1-33.008 - Permanent Retirement Defined (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 473.304,
					 473.313 FS. Law Implemented
					 473.313
					 FS.
New 10-25-84, Amended 5-12-85, Formerly 21A-33.08, Amended
					 12-2-92, Formerly 21A-33.008, Repealed
					 1-11-95.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-33 - REESTABLISHMENT OF PROFESSIONAL KNOWLEDGE AND COMPETENCY › Section 61H1-33.009 - Relicensure of Expired Licenses (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 473.304,
					 473.313 FS. Law Implemented
					 473.313
					 FS.
New 10-25-84, Formerly 21A-33.09, 21A-33.009, Repealed
					 1-30-96.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-34 - PERSONS OTHER THAN CERTIFIED PUBLIC ACCOUNTANTS › Section 61H1-34.002 - Notice to Public by Non-Licensed Persons

Current through Reg. 50, No. 138; July 16, 2024
A person or firm that is not a certified public accountant or
				  authorized to practice public accounting pursuant to the practice privileges
				  granted in Section 473.3141, F.S., shall not hold
				  itself out as engaged in or as qualified to engage in the practice of public
				  accounting; and shall not assume or use the titles or designations "certified
				  public accountant" or "public accountant" or, a "CPA" or any other title,
				  designation, words, letters, abbreviations, sign, card or device tending to
				  indicate licensure to practice public accounting. Any such person or firm that
				  is a member of, or is associated with any association, society or other group
				  of accountants or public accountants, shall when indicating such membership
				  association include the words "Not registered with the Board of Accountancy,"
				  "Not licensed by the Department of Business and Professional Regulation," or
				  similar words in letters of equal size and prominence to those indicating
				  association, society or other group membership or
				  affiliation.
Rulemaking Authority
					 473.304,
					 473.323 FS. Law Implemented
					 473.322,
					 473.323
					 FS.
New 12-4-79, Formerly 21A-34.02, 21A-34.002, Amended
					 12-10-09.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-35 - FOREIGN LICENSURE EXAMINATION › Section 61H1-35.001 - Application for Foreign Licensure Examination (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 455.11,
					 473.304 FS. Law Implemented
					 455.11
					 FS.
New 12-4-79, Amended 2-3-81, Formerly 21A-35.01,
					 21A-35.001, Repealed 3-7-10.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-35 - FOREIGN LICENSURE EXAMINATION › Section 61H1-35.002 - Examination to Foreign Speaking Florida Residents (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 455.11,
					 473.304,
					 473.306 FS. Law Implemented
					 455.11,
					 473.306
					 FS.
New 12-4-79, Amended 2-3-81, Formerly 21A-35.02,
					 21A-35.002, Amended 12-10-09, Repealed
					 11-11-15.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-36 - DISCIPLINE › Section 61H1-36.002 - Return of Certificates or Licenses (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 473.304,
					 473.322,
					 473.323 FS. Law Implemented
					 473.322,
					 473.323
					 FS.
New 12-4-79, Amended 2-3-81, Formerly 21A-36.02,
					 21A-36.002, Repealed 3-7-10.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-36 - DISCIPLINE › Section 61H1-36.003 - Time for Payment of Civil Penalties (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 455.227(2),
					 473.304 FS. Law Implemented
					 455.227(2)
					 FS.
New 2-3-81, Formerly 21A-36.03, 21A-36.003, Repealed
					 11-11-15.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-36 - DISCIPLINE › Section 61H1-36.004 - Disciplinary Guidelines; Range of Penalties; Aggravating and Mitigating Circumstances

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) The board sets forth below a range of
				disciplinary guidelines from which disciplinary penalties will be imposed upon
				practitioners guilty of violating Chapter 473, F.S. The purpose of the
				disciplinary guidelines is to give notice to licensees of the range of
				penalties which will normally be imposed upon violations of particular
				provisions of Chapter 473, F.S. The disciplinary guidelines are based upon a
				single count violation of each provision listed. The brief description of each
				violation is provided for quick reference and is not meant to convey all
				elements of any given statutory provsion; the full language of each statutory
				provision cited must be consulted in order to determine the conduct involved.
				All penalties at the upper range of the sanctions set forth in the guidelines,
				i.e., suspension, revocation, etc., include lesser penalties, i.e., fine,
				probation or reprimand which may be included in the final penalty at the
				board's discretion.
(b) Standard
				probationary terms will include, as applicable, a review of the licensee's
				practice, including analysis of selected financial statements (including
				working papers), restriction of the scope of the licensee's practice and review
				of internal controls put in place by the licensee in order to eliminate the
				violation. All of the above will usually include the use of a CPA consultant
				employed by the Department of Business and Professional Regulation or approved
				by the Board and will usually require the licensee to assume the cost of the
				consultant's activities. Additional continuing education may also be required
				of a licensee where deficiencies in a particular practice area are noted. In
				all cases of probation or suspension a report showing compliance with the terms
				of the final order must be received and accepted by the Board prior to the
				termination of the probation or suspension. Other specific terms of probation
				or suspension may be imposed, as necessary, by the Board.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-36 - DISCIPLINE › Section 61H1-36.0055 - Minor Violation, Notice of Non-Compliance

Current through Reg. 50, No. 138; July 16, 2024
(1) Pursuant to section
				455.225(3),
				F.S., the Department may issue a notice of non-compliance to a certified public
				accountant for an initial offense of a minor violation. Failure of the person
				to whom a notice of non-compliance is issued to take corrective action which is
				set forth in the notice of violation within 15 days of the receipt of the
				notice may result in further disciplinary action.
(2) The following violations are minor
				violations for which the Department may issue a notice of non-compliance:
(a) Retention of client records when records
				are returned within three months of the date requested and there is no evidence
				that the initial failure to return the records was due to any fees not being
				paid.
(b) Use of "& Associates"
				in a firm name when the firm does not have a licensee that qualifies as the
				"associate."
(c) Licensees
				practicing in a firm which was not licensed within three months of the date the
				firm began doing business. Any late fees shall still apply.
(d) Practicing on a delinquent license for up
				to three months.
(e) Failure to
				timely complete required CPE if failure is due to erroneous belief that
				completed CPE satisfied requirements and deficiency has been
				completed.
(f) Failure to notify
				the Board in writing within 30 days of the occurrence of any of the following:
1. Admission or addition of a co-partner,
				shareholder or member in the Florida office;
2. Retirement or death of a co-partner,
				shareholder, or member in a Florida office;
3. Termination of the partnership,
				professional service corporation or limited liability company of any Florida
				office.
(g) Failure to
				provide the Board with a list of all co-partners, shareholders or members in
				the U.S. pursuant to subsection
				61H1-26.004(2),
				F.A.C.
(h) Employment by a CPA firm
				of any person with a delinquent or inactive license; or, working for a CPA firm
				with an inactive or delinquent license for one year or less.
(i) Issuance of a check to the Board or
				Department that is subsequently dishonored.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-36 - DISCIPLINE › Section 61H1-36.006 - Mediation

Current through Reg. 50, No. 138; July 16, 2024
(1) "Mediation" means a process whereby a
				mediator appointed by the Department acts to encourage and facilitate
				resolution of a legally sufficient complaint. It is an informal and
				nonadversarial process with the objective of assisting the parties to reach a
				mutually acceptable agreement.
(2)
				The Board finds that mediation is an acceptable method of dispute resolution
				for the following violations as they are economic in nature or can be remedied
				by the certified public accountant:
(a)
				Failure of the certified public accountant to timely pay any assessed
				administrative fines or costs;
(b)
				Retention of client records contrary to rule
				61H1-23.002, F.A.C.;
(c) Issuance of a check to the Board or
				Department that is subsequently dishonored;
(d) Practicing in or as an unlicensed firm
				less than three months; and/or
(e)
				Practicing on a delinquent license less than three months.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-38 - CERTIFIED PUBLIC ACCOUNTANT EDUCATION MINORITY ASSISTANCE PROGRAM › Section 61H1-38.001 - Definitions

Current through Reg. 50, No. 138; July 16, 2024
Minority Person - As used herein, the term "minority person"
				  shall have the same meaning as set out in Section
				  288.703(4),
				  F.S.
Rulemaking Authority
					 473.304(1),
					 473.3065(3) FS.
					 Law Implemented 473.3065
					 FS.
New 9-22-99, Amended
					 1-12-21.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-38 - CERTIFIED PUBLIC ACCOUNTANT EDUCATION MINORITY ASSISTANCE PROGRAM › Section 61H1-38.002 - Fifth Year of Accounting Education Program

Current through Reg. 50, No. 138; July 16, 2024
As used in Section
				  473.3065 (1), a student will be
				  deemed to be enrolled in the "fifth year of accounting education program" so
				  long as the student has completed or is in the final semester of completing a
				  minimum of one hundred and twenty (120) semester hours of academic credit and
				  either is in the process of matriculation in an academic program of higher
				  learning in this state that will result in completion of at least thirty (30)
				  semester hours in excess of that required for a baccalaureate degree or, when
				  the scholarship authorized under Section 473.3065, F.S., will be awarded, has
				  been accepted into and will be enrolled in a different program of higher
				  learning at an approved institution of higher learning in this state that will
				  result in the completion of at least thirty (30) semester hours in excess of
				  that required for a baccalaureate degree. Any program meeting this definition
				  must be configured such that successful completion of the program will qualify
				  a candidate to take the CPA examination on Florida under the provisions of
				  Chapter 473, F.S., and the rules promulgated thereto.
Specific Authority
					 473.304(1),
					 473.3065(3) FS.
					 Law Implemented 473.3065
					 FS.
New 9-22-99.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-38 - CERTIFIED PUBLIC ACCOUNTANT EDUCATION MINORITY ASSISTANCE PROGRAM › Section 61H1-38.003 - General Requirements

Current through Reg. 50, No. 138; July 16, 2024
Approved Institutions - Residency scholarships will only be
				  awarded to students who are Florida residents and who are enrolled in the fifth
				  year of an accounting education program in an institution of higher learning in
				  this state which is accredited by one of the accrediting bodies set forth in
				  Rule 61H1-27.001,
				  F.A.C.
Specific Authority
					 473.304(1),
					 473.3065(3) FS.
					 Law Implemented 473.3065
					 FS.
New 9-22-99.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-38 - CERTIFIED PUBLIC ACCOUNTANT EDUCATION MINORITY ASSISTANCE PROGRAM › Section 61H1-38.004 - Eligibility Criteria

Current through Reg. 50, No. 138; July 16, 2024
A student who meets the foregoing general criteria shall be
				  eligible to be chosen to receive a scholarship so long as the following
				  criteria are met:
(1) Applicants must
				demonstrate a financial need which is defined as the cost of attendance at an
				institution of higher education less the expected family contribution and any
				gift aid for which the student is entitled. "Cost of attendance" is defined as
				a Board approved estimate of the expenses incurred by a typical financial aid
				student attending college. It includes direct educational costs (tuition,
				books, supplies, computers) as well as indirect costs (room and board,
				transportation, laundry, child care and personal expenses). Applicants will be
				required to authorize the Certified Public Accountant Education Minority
				Assistance Advisory Council (Council) to verify information submitted including
				financial assistance and educational costs. It is the intent that scholarship
				money from this source should not affect a student's eligibility for other
				scholarships, but should reduce their self-help aid. However, the Council shall
				take other assistance into consideration when determining a student's
				eligibility for a scholarship under this section.
(2) Applicants must be enrolled as full-time
				students in a fifth year accounting program as defined in Section
				473.306(2),
				F.S., at an approved institution as defined in Rule
				61H1-27.001, F.A.C., and
				declared a major in accounting.
(3)
				Applicants must demonstrate scholastic ability of a minimum undergraduate grade
				point average of 2.5 based on a 4.0 scale.
(4) Applicants must be academically in good
				standing as defined by the college or university.
(5) Applicants must be of "good moral
				character" as that term is defined in Section
				473.306(2)(b),
				F.S.
(6) All applications must be
				postmarked by June 1 of the year to which the scholarship will
				apply.
Rulemaking Authority
					 473.304(1),
					 473.3065(3) FS.
					 Law Implemented 473.3065
					 FS.
New 9-22-99, Amended 5-28-06,
					 10-9-13.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-38 - CERTIFIED PUBLIC ACCOUNTANT EDUCATION MINORITY ASSISTANCE PROGRAM › Section 61H1-38.005 - Scholarships

Current through Reg. 50, No. 138; July 16, 2024
(1) Scholarships will be awarded in an amount
				not to exceed $8, 000.00, per semester up to a maximum of two (2)
				semesters.
(2) Scholarship awards
				will be made payable to the institution and will be transmitted during
				September for those enrolled in the fall term and during January for those
				enrolled in the winter term.
(3) A
				maximum of $200, 000.00 may be expended for all scholarships each
				year.
(4) A minimum of $1, 000.00
				must be maintained in the program account.
Rulemaking Authority
					 473.304(1),
					 473.3065(3) FS.
					 Law Implemented 473.3065
					 FS.
New 9-22-99, Amended 10-5-09, 10-9-13, 1-31-18,
					 1-26-22.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-38 - CERTIFIED PUBLIC ACCOUNTANT EDUCATION MINORITY ASSISTANCE PROGRAM › Section 61H1-38.006 - Terms for Council Members

Current through Reg. 50, No. 138; July 16, 2024
Initial terms will be phased in by appointing two (2) members
				  for a two (2) year term to expire December 31, 2000, and two (2) members to a
				  three (3) year term to expire December 31, 2001. Thereafter all terms will be
				  three (3) years except for the Board Member who shall be appointed annually by
				  the Board Chair.
Specific Authority
					 473.304(1),
					 473.3065(3) FS.
					 Law Implemented 473.3065
					 FS.
New 9-22-99.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-38 - CERTIFIED PUBLIC ACCOUNTANT EDUCATION MINORITY ASSISTANCE PROGRAM › Section 61H1-38.007 - Fees

Current through Reg. 50, No. 138; July 16, 2024
An equal assessment per license out of existing licensing
				  fees, as set forth in Section
				  473.3065, Florida Statutes, and
				  not to exceed $10 per license shall be made in an amount needed to collect
				  $200, 000.00 per fiscal year in order to fund the authorized
				  scholarships.
Rulemaking Authority
					 473.304(1),
					 473.3065(3) FS.
					 Law Implemented 473.3065
					 FS.
New 9-22-99, Amended
					 10-9-13.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-39 - PEER REVIEW › Section 61H1-39.001 - Definitions

Current through Reg. 50, No. 138; July 16, 2024
(1) "Board" means the Florida Board of
				Accountancy.
(2) "Compilation"
				means an engagement that applies limited procedures to assist management in the
				presentation of financial statements and report on those statements without
				providing any assurance that there are no material modifications that should be
				made to the financial statements in order for them to be in accordance with the
				applicable financial reporting framework.
(3) "Firm" means a sole proprietor,
				partnership, corporation, limited liability company, or any other firm required
				to be licensed under Section
				473.3101, F.S.
(4) "Peer Review Administering Entity" or
				"AE" means an organization approved by the board to facilitate and administer a
				peer review program in accordance with the peer review standards established by
				the board.
(5) "Peer Review
				Program" means the entire peer review process of a peer review administering
				organization.
(6) "Review" means an
				engagement that obtains limited assurance as a basis for reporting whether the
				certified public accountant firm (CPA firm) is aware of any material
				modifications that should be made to the financial statements in order for the
				statements to be in accordance with the applicable financial reporting
				framework. A review includes primarily analytical procedures to financial data
				and inquiries of management. A review engagement does not contemplate obtaining
				an understanding of the entity's internal control, assessing fraud risk,
				testing accounting records by inspection, observation confirmation or
				examination of source documents or other procedures ordinarily performed in an
				audit engagement and accordingly does not include an expression of an opinion
				on the financial statements.
Rulemaking Authority
					 473.3125,
					 473.304 FS. Law Implemented
					 473.3125(4)
					 FS.
New 5-4-14, Amended
					 3-1-16.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-39 - PEER REVIEW › Section 61H1-39.002 - Peer Review Program Standards

Current through Reg. 50, No. 138; July 16, 2024
The board hereby adopts and incorporates by reference, as its
				  minimum standards for administering, performing and reporting on peer reviews,
				  the American Institute of Certified Public Accountants, Incorporated's
				  "Standards for Performing and Reporting on Peer Review" and "Peer Review
				  Standards Interpretations," (AICPA Standards), effective May, 2015, and
				  available at
http://www.flrules.org/Gateway/reference.asp?No=Ref-06480
or
www.aicpa.org/Research/Standards/PeerReview/Downloadable
Documents/PeerReviewStandards.pdf and
http://www.flrules.org/Gateway/reference.asp?No=Ref-06481
or
				  http://www.aicpa.org/Research/Standards/PeerReview/DownloadableDocuments/PeerReviewStandardsInterpretations.pdf,
				  respectively.
Rulemaking Authority
					 473.3125,
					 473.304 FS. Law Implemented
					 473.3125(2)
					 FS.
New 4-21-14, Amended
					 3-1-16.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-39 - PEER REVIEW › Section 61H1-39.003 - Peer Review Administering Entities

Current through Reg. 50, No. 138; July 16, 2024
(1) Peer Review Administering Entities shall
				be approved by the Board.
(2) To be
				approved by the Board as a Peer Review Administering Entity (AE), an
				organization must submit an administration plan to the Board for review and
				approval. The plan of administration must:
(a) Establish Report Acceptance Bodies (RAB)
				and provide professional staff, as needed, for the operation of the review
				program;
(b) Establish and document
				a program to communicate to enrolled Firms the latest development in peer
				review standards and the most common findings in the reviews conducted by the
				AE;
(c) Establish and document
				procedures for resolving any disagreement which may arise out of the
				performance of a review;
(d)
				Establish procedures to resolve matters which may lead to the dismissal of a
				Firm from the peer review program, and conduct hearings pursuant to those
				procedures;
(e) Establish
				procedures to evaluate and document the performance of each reviewer, and
				conduct hearings which may lead to the disqualification of a reviewer who does
				not meet the standards adopted in Rule
				61H1-39.002, F.A.C.;
(f) Require the maintenance of records of
				reviews conducted under the program in accordance with the records retention
				rules of standards adopted in Rule
				61H1-39.002, F.A.C.;
				and,
(g) Provide for the periodic
				performance assessments and related reports to the Board's Peer Review
				Oversight Committee.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-39 - PEER REVIEW › Section 61H1-39.004 - Peer Review Oversight Committee Composition and Responsibilities

Current through Reg. 50, No. 138; July 16, 2024
(1) The Board shall appoint a peer review
				oversight committee (PROC) to oversee and monitor implementation of the peer
				review requirement set forth in Section
				473.3125, F.S. and the licensee
				renewal requirements of Section
				473.311(2),
				F.S.
(2) The PROC shall consist of
				three members, appointed for a term of service of no less than three years and
				no more than five years. Board appointment shall be based upon the review of
				applications of those who possess the following qualifications:
(a) Current licensure in good standing as a
				Florida certified public accountant; and
(b) Extensive auditing experience as part of
				a firm or practice unit that has undergone a peer review and received a review
				rating of pass on the most recent review.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-39 - PEER REVIEW › Section 61H1-39.005 - Compliance with Peer Review Requirements

Current through Reg. 50, No. 138; July 16, 2024
(1) An individual practicing pursuant to
				Section 473.3141, F.S., shall determine
				whether or not the individual performs services as specified in Section
				473.3125(4),
				F.S.
(2) Effective January 1, 2015,
				if the firm performs services as specified in Section
				473.3125(4),
				F.S., the firm shall enroll with a board-approved AE prior to submitting an
				application for licensure or an application for license renewal.
(3) For firms that renew their license for
				periods beginning January 1, 2015, the firm shall determine whether it
				performed services as specified in Section
				473.3125(4),
				F.S., for the prior license period.
(a) If the
				firm performed services as specified in Section
				473.3125(4),
				F.S., during the prior license renewal period, the firm shall enroll in a board
				approved peer review program.
(b)
				If the firm did not perform services as specified in Section
				473.3125(4),
				F.S., during the prior license renewal period, the firm is not required to be
				enrolled in a board approved peer review program on January 1, 2015.
(c) If a firm that has not enrolled in a
				board approved AE at the time of licensure renewal subsequently decides to
				perform the services specified in Section
				473.3125(4),
				F.S., the firm shall enroll in a board approved AE prior to performing such
				services.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1ER20 - EMERGENCY RULE FOR YEAR 2020 › Section 61H1ER20-5 - Continuing Professional Education

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) In any given reestablishment period, each
				current/active Florida certified public accountant must have completed at any
				time or times during the two-year period, at least 80 hours of educational
				instruction or training in public accounting subjects or courses of study, as
				defined hereinafter, of which at least 8 hours must have been in
				accounting-related and/or auditing-related subjects and of which no more than
				20 hours may be in behavioral subjects and at least four hours shall be in
				Florida Board-approved ethics.
(b)
				Florida certified public accountants who do not meet the requirements by June
				30th will be granted an automatic extension until September 15th provided the
				Florida certified public accountant completes an additional 8 hours in
				Accounting and Auditing subjects. An automatic extension will be granted until
				December 31st provided the Florida certified public accountant completes an
				additional 16 hours in Accounting and Auditing subjects. For the
				reestablishment period ending June 30, 2020, current active licensees who
				complete continuing professional education (CPE) hours by December 31, 2020 are
				not required to complete the additional CPE hours referenced in this
				subsection. CPE hours approved for this extension shall apply solely to the
				reestablishment period ending June 30, 2020.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1ER21 - EMERGENCY RULE FOR YEAR 2021 › Section 61H1ER21-1 - Number of Sittings, and Granting of Credit, Release of Grades and Completion of Examination, Transition Rules

Current through Reg. 50, No. 138; July 16, 2024
(1) With respect to the CPA Examination:
(a) A candidate may take the required test
				sections individually and in any order. Credit for any test section(s) passed
				shall be valid for eighteen months from the National Association of State
				Boards of Accountancy (NASBA) grade release date for that test section, without
				having to attain a minimum score on any failed test section(s) and without
				regard to whether the candidate has taken other test sections.
(b) Candidates must pass all four test
				sections of the CPA Examination within a rolling eighteen-month period, which
				begins on the NASBA grade release date for the first test section(s) passed. In
				the event all four test sections of the CPA Examination are not passed within
				the rolling eighteen-month period, credit for any test section(s) passed
				outside the eighteen-month period will expire and that test section(s) must be
				retaken.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61J1 - Florida Real Estate Appraisal Board › Chapter 61J1-1 - INTERNAL ORGANIZATION AND OPERATION › Section 61J1-1.001 - Membership (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 475.614 FS. Law Implemented
					 455.207(3),
					 475.613
					 FS.
New 10-15-91, Amended 11-8-92, Formerly 21VV-1.001,
					 Repealed 1-30-12.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61J1 - Florida Real Estate Appraisal Board › Chapter 61J1-1 - INTERNAL ORGANIZATION AND OPERATION › Section 61J1-1.003 - Chairperson (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 475.614 FS. Law Implemented
					 455.207,
					 475.613
					 FS.
New 10-15-91, Formerly 21VV-1.003, Amended 9-13-09,
					 Repealed 1-30-12.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61J1 - Florida Real Estate Appraisal Board › Chapter 61J1-1 - INTERNAL ORGANIZATION AND OPERATION › Section 61J1-1.004 - Minutes (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 475.614 FS. Law Implemented
					 120.53
					 FS.
New 10-15-91, Formerly 21VV-1.004, Repealed
					 1-30-12.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61J1 - Florida Real Estate Appraisal Board › Chapter 61J1-1 - INTERNAL ORGANIZATION AND OPERATION › Section 61J1-1.005 - Internal (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 475.614 FS. Law Implemented
					 120.53
					 FS.
New 10-15-91, Formerly 21VV-1.005, Repealed
					 1-30-12.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61J1 - Florida Real Estate Appraisal Board › Chapter 61J1-1 - INTERNAL ORGANIZATION AND OPERATION › Section 61J1-1.006 - Principal Office (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 475.614 FS. Law Implemented
					 120.53,
					 455.205
					 FS.
New 10-15-91, Formerly 21VV-1.006, Repealed
					 1-30-12.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61J1 - Florida Real Estate Appraisal Board › Chapter 61J1-1 - INTERNAL ORGANIZATION AND OPERATION › Section 61J1-1.007 - Board Member Compensation (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 455.207,
					 475.614 FS. Law Implemented
					 455.207,
					 475.613
					 FS.
New 10-15-91, Formerly 21VV-1.007, Amended 3-8-95, Repealed
					 1-30-12.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61J1 - Florida Real Estate Appraisal Board › Chapter 61J1-1 - INTERNAL ORGANIZATION AND OPERATION › Section 61J1-1.008 - Authorized Signatures on Final Orders (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 475.614 FS. Law Implemented
					 120.52,
					 120.53,
					 120.569,
					 455.225
					 FS.
New 10-15-91, Formerly 21VV-1.008, Repealed
					 1-30-12.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61J1 - Florida Real Estate Appraisal Board › Chapter 61J1-1 - INTERNAL ORGANIZATION AND OPERATION › Section 61J1-1.009 - Probable Cause Panel

Current through Reg. 50, No. 138; July 16, 2024
(1) The
				determination of probable cause that a registrant, licensee, certificate
				holder, or permit holder has violated the Real Estate Appraisal License Law,
				Part II, Chapter 475, F.S., or any of the board's rules or orders, shall be
				made by the probable cause panel of the board.
(2) There may be multiple probable cause
				panels of the board. The probable cause panels shall be composed of two members
				which shall constitute a quorum. The members of the panel shall be appointed by
				the chairperson of the board and shall serve for the period directed by the
				chairperson. As provided in Section
				455.225(4),
				F.S., one of the panel members may be a former member of the board, one must be
				a present member of the board, and one must be a former or present consumer
				member, if one is available, willing to serve, and is authorized to do so by
				the chairperson.
Rulemaking Authority
					 455.225,
					 475.614 FS. Law Implemented
					 455.225
					 FS.
New 10-15-91, Formerly 21VV-1.009, Amended 8-8-93, 1-29-95,
					 7-2-95, 1-8-06, 12-4-06, 7-5-10.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61J1 - Florida Real Estate Appraisal Board › Chapter 61J1-1 - INTERNAL ORGANIZATION AND OPERATION › Section 61J1-1.011 - Designation of Official Reporter (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 475.614 FS. Law Implemented
					 120.53(4)
					 FS.
New 9-22-93, Amended 9-6-94, Repealed
					 1-30-12.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61J1 - Florida Real Estate Appraisal Board › Chapter 61J1-2 - REGISTRATION DETAILS AND FEE STRUCTURE › Section 61J1-2.002 - Renewal Period

Current through Reg. 50, No. 138; July 16, 2024
(1) Each
				registration, license, certificate or instructor permit shall be renewed on a
				biennial basis. The schedule for biennial renewal shall be as established in
				rule 61-6.001, F.A.C.
(2) Each appraisal management company
				registration shall be renewed on a biennial basis. The schedule for biennial
				renewal shall be as established in rule
				61-6.043,
				F.A.C.
Rulemaking Authority
					 475.614 FS. Law Implemented
					 475.618
					 FS.
New 10-15-91, Formerly 21VV-2.002, Amended 7-2-95,
					 6-11-18.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61J1 - Florida Real Estate Appraisal Board › Chapter 61J1-2 - REGISTRATION DETAILS AND FEE STRUCTURE › Section 61J1-2.0025 - Appraisal Management Company Annual Report

Current through Reg. 50, No. 138; July 16, 2024
(1) The purpose of the Annual Report is to
				calculate and collect, if appropriate, the Appraisal Management Company
				National Registry fee. The fee calculation is found in subsection
				61J1-2.001(8),
				F.A.C. An annual report must be submitted even if no fee is due.
(2) In accordance with the provisions
				contained in 12 U.S.C.
				3338, on an annual basis, each authorized
				representative or controlling person of an Appraisal Management Company (AMC)
				registered with the State shall submit an Annual Report to the Department on
				DBPR form FREAB 5 Appraisal Management Company - Annual Report (effective
				12/2022), hereby adopted and incorporated by reference, which can be obtained
				from
http://www.flrules.org/Gateway/reference.asp?No=Ref-15206
or
http://www.myfloridalicense.com/dbpr/re/documents/FREAB5.pdf
.
(3) The Annual Report shall include:
(a) identifying information for the
				AMC;
(b) the number of appraisers
				who have performed an appraisal for the AMC in connection with a covered
				transaction in the State during the previous year, or from the commencement of
				business for AMCs not in existence for the entire previous
				year.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61J1 - Florida Real Estate Appraisal Board › Chapter 61J1-2 - REGISTRATION DETAILS AND FEE STRUCTURE › Section 61J1-2.0026 - Federally Regulated Appraisal Management Company Annual Report and Notification

Current through Reg. 50, No. 138; July 16, 2024
(1) The purpose
				of the Annual Report is to calculate and collect, if appropriate, the Appraisal
				Management Company National Registry fee.
(2) In accordance with the provisions
				contained in 12 U.S.C.
				3338, on an annual basis, each authorized
				representative or controlling person of a Federally Regulated Appraisal
				Management Company (AMC) registered with the State shall submit an Annual
				Report and Notification to the Department on FREAB Form 6, Federally Regulated
				Appraisal Management Company - Annual Report and Notification Form (effective
				8/2022), hereby adopted and incorporated by reference, which can be obtained
				from
http://www.flrules.org/Gateway/reference.asp?No=Ref-14851
.
(3) The Annual Report shall include:
(a) Identifying information for the
				AMC;
(b) The number of appraisers
				who have performed an appraisal for the AMC in connection with a covered
				transaction in the State during the previous year, or from the commencement of
				business for AMCs not in existence for the entire previous
				year.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61J1 - Florida Real Estate Appraisal Board › Chapter 61J1-2 - REGISTRATION DETAILS AND FEE STRUCTURE › Section 61J1-2.003 - Inactive Renewal

Current through Reg. 50, No. 138; July 16, 2024
(1) An inactive
				registrant, licensee or certificate holder may elect to renew as active by
				submitting a request, proof of continuing education and the fees established in
				Rule 61J1-2.001, Florida
				Administrative Code. The education requirement for renewal does not apply to
				appraisal management company registrations.
(2) When the total period of inactive status
				exceeds 4 years, the registration, license or certification shall automatically
				expire per Section 475.619(2),
				F.S. Two years prior to the expiration, the Department of Business and
				Professional Regulation shall give notice by mail to the last known address of
				the registrant, licensee or certificate holder.
Rulemaking Authority
					 475.614 FS. Law Implemented
					 475.619
					 FS.
New 10-15-91, Formerly 21VV-2.003, Amended
					 1-16-12.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61J1 - Florida Real Estate Appraisal Board › Chapter 61J1-2 - REGISTRATION DETAILS AND FEE STRUCTURE › Section 61J1-2.004 - Exemption of Spouses of Members of Armed Forces from Renewal Provisions

Current through Reg. 50, No. 138; July 16, 2024
A registered trainee appraiser who is the spouse of a member
				  of the Armed Forces of the United States now or hereafter on active duty and
				  who is absent from the State of Florida because of the spouse's duties with the
				  Armed Forces shall be exempt from renewal provisions under the Rules of the
				  Florida Real Estate Appraisal Board provided he or she is not engaged in his or
				  her licensed profession or vocation in the private sector for profit. The
				  exemption shall last during the absence from the state because of the spouse's
				  duties with the Armed Forces and for a period of six months after returning to
				  the state.
Rulemaking Authority
					 455.02,
					 475.614 FS. Law Implemented
					 455.02
					 FS.
New 10-15-91, Formerly 21VV-2.004, Amended 12-4-06,
					 7-5-15.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61J1 - Florida Real Estate Appraisal Board › Chapter 61J1-2 - REGISTRATION DETAILS AND FEE STRUCTURE › Section 61J1-2.0045 - Exemption of Members of Armed Forces from Renewal Provisions

Current through Reg. 50, No. 138; July 16, 2024
Any member of the Armed Forces of the United States now or
				  hereafter on active duty who, at the time of becoming such member, was a
				  certified appraiser in good standing with the Florida Real Estate Appraisal
				  board (Board) and was entitled to practice or engage in real estate appraising
				  in the state shall be kept in good standing by the Board, without registering,
				  paying dues or fees, or performing any other act on his or her part to be
				  performed, provided he or she is not engaged in his or her licensed profession
				  or vocation in the private sector for profit. However, all certified or
				  licensed appraisers must complete all necessary continuing education
				  requirements within 180 days after being discharged from active military duty
				  with the United States Armed Forces.
Rulemaking Authority
					 455.02,
					 475.614,
					 475.615(2) FS.
					 Law Implemented 455.02
					 FS.
New 12-4-06.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61J1 - Florida Real Estate Appraisal Board › Chapter 61J1-2 - REGISTRATION DETAILS AND FEE STRUCTURE › Section 61J1-2.005 - Inactive Registration

Current through Reg. 50, No. 138; July 16, 2024
(1) An applicant
				for registration as an appraiser, who has otherwise met the registration
				requirements, may obtain the registration without the necessity of having
				designated a certified appraiser as a primary supervisor. The registration
				shall be designated inactive upon being issued.
(2) At any time after obtaining registration
				as an appraiser, the registrant may request inactive status by submitting to
				the Board DBPR form FREAB 16 found in Rule
				61-35.026, F.A.C. The fee to
				change licensure status is found in Rule
				61J1-2.001, F.A.C.
(3) At any time after obtaining registration
				as an appraiser, the registrant does not have on record with the Department of
				Business and Professional Regulation the name of a certified appraiser as a
				primary supervisor, the registration shall be designated inactive.
(4) Pursuant to Section
				475.618(3),
				F.S., any registration not renewed at the end of the registration period shall
				be designated inactive.
(5) A
				registered appraiser, whose registration is designated inactive pursuant to
				subsection (1), (2) or (3), may request an active registration on DBPR form
				FREAB 16. If the inactive duration is less than 2 years and does not extend
				beyond 1 biennial renewal cycle (registration period), no additional education
				or fee is required.
(6) A
				registered appraiser, whose registration is designated inactive pursuant to
				subsection (4), or whose inactive status extends beyond the biennial renewal
				cycle, shall comply with the education and fee requirements of Rule
				61J1-4.007, F.A.C., in order to
				request an active registration.
(7)
				Any registration which exceeds 4 years in the inactive status shall
				automatically expire, and the person must meet all the requirements for initial
				registration.
Rulemaking Authority
					 475.614,
					 475.619 FS. Law Implemented
					 475.613(2),
					 475.618,
					 475.619
					 FS.
New 9-22-93, Amended 7-5-94, 5-8-06, 11-4-15,
					 10-10-17.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61J1 - Florida Real Estate Appraisal Board › Chapter 61J1-2 - REGISTRATION DETAILS AND FEE STRUCTURE › Section 61J1-2.007 - Refund of Applicant and License Fees

Current through Reg. 50, No. 138; July 16, 2024
Upon written request, a refund of fees will be made under the
				  following circumstances and in the following amounts:
(1) The Board shall refund to the applicant,
				or the applicant's beneficiary, any portion of the application fee not expended
				in processing the application. The applicant's application shall be considered
				null and void upon payment of the refunded amount.
(2) Any fees accepted or collected in error
				or in excess of that required shall be refunded.
(3) In the event a registered trainee,
				licensee or certificate holder dies prior to the effective date of a renewal
				period, the full amount of the fee collected for the renewal of the
				registration, license or certificate shall be refunded to the
				beneficiary.
Specific Authority
					 475.614 FS. Law Implemented
					 475.6147
					 FS.
New 10-29-98, Amended
					 2-16-04.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61J1 - Florida Real Estate Appraisal Board › Chapter 61J1-3 - APPLICATION REQUIREMENTS › Section 61J1-3.001 - Application by Individuals

Current through Reg. 50, No. 138; July 16, 2024
(1) An applicant
				for registration or certification as an appraiser shall submit an application
				in such a manner as provided by the Department.
(2) The applicant must show that the
				applicant has the necessary qualifications as follows:
(a) That the applicant is 18 years of age or
				older.
(b) That the applicant holds
				a high school diploma or its equivalent.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61J1 - Florida Real Estate Appraisal Board › Chapter 61J1-3 - APPLICATION REQUIREMENTS › Section 61J1-3.002 - Where to Apply (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 475.614 FS. Law Implemented
					 475.615
					 FS.
New 10-15-91, Formerly 21VV-3.002, Repealed
					 5-22-05.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61J1 - Florida Real Estate Appraisal Board › Chapter 61J1-3 - APPLICATION REQUIREMENTS › Section 61J1-3.003 - Notice of Denial (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 475.614 FS. Law Implemented
					 120.57,
					 120.60
					 FS.
New 10-15-91, Formerly 21VV-3.003, Amended 1-7-99, Repealed
					 6-18-14.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61J1 - Florida Real Estate Appraisal Board › Chapter 61J1-3 - APPLICATION REQUIREMENTS › Section 61J1-3.004 - Issuance of Certification

Current through Reg. 50, No. 138; July 16, 2024
Any applicant requesting the issuance of his or her
				  certification shall submit an application after completing the required
				  education and experience components and shall submit to the Board the following
				  in order for the applicant's certification to be issued:
(1) Have completed and submitted an
				application for certification in the manner prescribed by Rule
				61J1-3.001, F.A.C., that
				demonstrates compliance with qualifications for certification as specified in
				Section 475.615, F.S.;
(2) Provide the Board with proof of
				successful completion of the education component as specified in Section
				475.617, F.S., and as further
				defined in Rules 61J1-10.002,
				61J1-10.003,
				61J1-10.004, F.A.C.;
				and
(3) Provide the Board with
				proof of completion of the experience component for certification as specified
				in Section 475.617, F.S., and as further
				defined in Rule 61J1-6.001, F.A.C.
(4) Effective January 1, 2015, an applicant
				who is certified in another state shall:
(a)
				Demonstrate successful completion of the Florida Supplemental exam with a
				passing score; and
(b) Demonstrate
				that the applicant has complied with subsections
				61J1-3.001(1), (5), and
				(6), F.A.C.