Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-25 - CONTRACT AUDITING › Part I - CONTRACT AUDITING › Section 12-25.002 - Definitions

Current through Reg. 50, No. 138; July 16, 2024
For the purposes of this rule chapter, the terms and
					 phrases used in these rules shall have the meanings prescribed in this section,
					 unless a different meaning is clearly indicated by the context in which the
					 term or phrase is used.
(1)
				  "Applicant" means a certified public accountant or a certified public
				  accounting firm who submits a complete and properly prepared written response
				  to the Department's Request for Information for contract audit services, in
				  accordance with the requirements stated in the Request for
				  Information.
(2) "Applicants
				  Ranking Committee" means a group of seven Department employees appointed by the
				  Executive Director of the Department or the Executive Director's
				  designee.
(3) "Audit Services"
				  means the performance, pursuant to a contractual agreement with the Department,
				  of a tax compliance audit by a contract auditor, or any special audit project
				  designated by the Department.
(4)
				  "Certified Public Accountant" or "C.P.A." means a person operating as a sole
				  proprietorship or firm who holds a license to practice public accounting in any
				  state in the United States, and who is in public practice as a practice
				  unit.
(5) "Contract Auditor" means
				  a certified public accountant with whom the Department has executed a
				  contractual agreement to provide auditing services.
(6) "Department" means the Florida Department
				  of Revenue.
(7) "Florida Revenue
				  Law" means any tax statute administered by the Department, including those
				  enumerated in section
				  213.05, F.S.
(8) "Private Broker" means a private business
				  entity offering contract auditor recruitment services.
(9) "Professional Staff Member" means each
				  person employed by a contracted certified public accounting firm who works, as
				  defined in the contract, on a contract tax compliance audit.
(10) "Request for Information" means a
				  formal, written solicitation of a certified public accountant's qualifications
				  and specific fee proposal to perform auditing services for the
				  Department.
(11) "Request for
				  Proposal" means the competitive bid procedure defined in section
				  287.012, F.S.
(12) "Single, Blended Rate" means the per
				  hour rate developed by the applicant and submitted as the fee proposal required
				  by section 213.28, F.S.
(13) "Tax Compliance Audit" means an
				  examination of the accounts, books, and records of a person subject to a
				  revenue law for the purpose of ascertaining compliance with such laws and
				  determining the correctness of any returns which have been filed or payments
				  which have been made, or for the purpose of making a return when none has been
				  made.
(14) "Taxpayer" means any
				  person subject to a Florida revenue law. For the purpose of these rules,
				  "person" includes any individual, firm, partnership, joint venture,
				  association, corporation, estate, trust, business trust, receiver, syndicate,
				  or other group or combination acting as a unit and also includes any political
				  subdivision, municipality, state agency, bureau, or department and includes the
				  plural as well as the singular number.
Rulemaking Authority
						213.06(1),
						213.28(4) FS.
						Law Implemented 212.10,
						213.28
						FS.
New 5-11-92, Amended
						3-20-94.