reglab/statecodes huggingface dataset:
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-28 - EXAMINATIONS › Section 61H1-28.0001 - Initial Licensure by Examination

Current through Reg. 50, No. 138; July 16, 2024
(1) An
				applicant seeking to obtain CPA licensure by examination shall first complete
				the Application for CPA Examination (DBPR CPA 1, Effective June 2021), which is
				hereby incorporated by reference in Rule
				61-35.003, F.A.C. The form is
				also available on the Department's website and at the Board office located at
				240 N.W. 76th Drive, Suite A, Gainesville, FL 32607-6655. Upon approval, the
				applicant may sit for the CPA Examination adopted by the Board as referenced in
				Rule 61H1-28.0011, F.A.C.
(2) After complying with the eligibility
				criteria pursuant to Sections
				473.306 and
				473.308(2),
				F.S., the applicant shall complete the Initial CPA Licensure Application (DBPR
				CPA 2, Effective June 2021), which is hereby incorporated by reference in Rule
				61-35.003, F.A.C. The form is
				also available on the Department's website and at the Board office located at
				240 N.W. 76th Drive, Suite A, Gainesville, FL 32607-6655. Upon approval, the
				applicant is considered a licensed CPA in the State of
				Florida.
Rulemaking Authority
					 455.217(1),
					 473.304 FS. Law Implemented
					 455.217(1),
					 473.306,
					 473.308
					 FS.
New 1-26-22.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-28 - EXAMINATIONS › Section 61H1-28.001 - Examination (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 473.304,
					 473.306 FS. Law Implemented
					 473.306
					 FS.
New 12-4-79, Amended 2-3-81, 9-16-84, Formerly 21A-28.01,
					 Amended 4-8-86, Formerly 21A-28.0011, Amended 5-23-94, 9-20-00, Repealed
					 1-1-04.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-28 - EXAMINATIONS › Section 61H1-28.0011 - Examinations

Current through Reg. 50, No. 138; July 16, 2024
The Board adopts the Uniform CPA Examination "CPA
				  Examination" prepared by the Board of Examiners of the American Institute of
				  Certified Public Accountants as its licensure examinations.
Rulemaking Authority
					 455.217(1),
					 473.304,
					 473.306 FS. Law Implemented
					 455.217(1),
					 473.306
					 FS.
New 1-1-04, Amended 10-26-09, 11-3-19,
					 1-4-22.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-28 - EXAMINATIONS › Section 61H1-28.005 - Number of Sittings, Passing Grade and Granting of Credit, Effective Dates, Release of Grades and Completion of Examination (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 473.304,
					 473.306 FS. Law Implemented
					 473.306
					 FS.
New 12-4-79, Amended 2-3-81, Formerly 21A-28.05,
					 21A-28.005, Amended 11-4-93, Repealed
					 1-1-04.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-28 - EXAMINATIONS › Section 61H1-28.0052 - 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. As designated in this paragraph, credit
				for any test section(s) passed shall be valid for either eighteen or thirty
				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. For any test section passed with a grade release
				date prior to January 1, 2024, credit will be valid for eighteen months from
				the NASBA grade release date for that test section. For any test section passed
				with a grade release date on or after January 1, 2024, credit will be valid for
				thirty months from the NASBA grade release date for that test
				section.
(b) Candidates must pass
				all four test sections of the CPA Examination within the designated rolling
				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 designated rolling period, credit for any test
				section(s) passed outside the applicable period will expire and must be
				retaken.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-28 - EXAMINATIONS › Section 61H1-28.006 - Examination Credit from Other States (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 473.304,
					 473.306 FS. Law Implemented
					 473.306
					 FS.
New 12-4-79, Formerly 21A-28.06, 21A-28.006, Repealed
					 1-1-04.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-28 - EXAMINATIONS › Section 61H1-28.0061 - Examination Credit from Other States

Current through Reg. 50, No. 138; July 16, 2024
Upon application, an individual who has been granted credit
				  by another state for any section on the CPA Examination, the specific
				  examinations for which sections were identical to those offered in Florida,
				  shall receive Florida credit for such out-of-state credit provided similar
				  credit would have been granted in Florida at the time out-of-state credit was
				  granted had the candidate met all the Florida requirements and sat for such
				  examinations in Florida. For purposes of this rule in determining whether to
				  transfer examination credit from another state, the Board shall consider and
				  hold binding the examination requirements in effect in Florida at the time the
				  individual received out-of-state credit. An individual so receiving Florida
				  credit shall be deemed to have been a Florida candidate for such purpose in
				  determining future sittings and credit granting for the remaining section(s).
				  Any person desiring to receive credit under this rule shall file an application
				  with the Department and be certified as eligible to the Department by the
				  Board.
Rulemaking Authority
					 455.217(1),
					 473.304,
					 473.306 FS. Law Implemented
					 455.217(1),
					 473.306
					 FS.
New 1-1-04
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-28 - EXAMINATIONS › Section 61H1-28.007 - Law and Rules Examination (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 473.304,
					 473.306 FS. Law Implemented
					 473.306
					 FS.
New 4-8-86, Formerly 21A-28.007, Repealed
					 8-20-09.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-28 - EXAMINATIONS › Section 61H1-28.008 - State of Florida CPA Examination Security Requirements (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 455.217 FS. Law Implemented
					 455.217
					 FS.
New 3-4-82, Formerly 21A-28.08, 21A-28.008, Repealed
					 1-30-96.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-29 - LICENSURE BY ENDORSEMENT › Section 61H1-29.002 - Temporary License

Current through Reg. 50, No. 138; July 16, 2024
(1) In each instance
				in which out-of-state certified public accountants or firms, not authorized to
				practice public accounting pursuant to the practice privileges granted to
				Section 473.3141, F.S., send
				out-of-state personnel into the state to perform a specific engagement, a
				temporary license will be required. Applications for temporary licenses must be
				filed thirty (30) days prior to commencement of the engagement. A temporary
				license shall not be required of a person entering this state solely for the
				purpose of preparing federal tax returns or advising as to federal tax
				matters.
(2) Applications for
				temporary licenses to fulfill specific engagements shall be in writing directed
				to the Department on forms prescribed by the Department.
(3) Each application will be accompanied by
				the statement of the applicant, or if it is a partnership or professional
				service corporation, by a partner or shareholder of the applicant, to the
				effect that:
(a) Said work qualifies for a
				temporary license;
(b) That the
				applicant is not maintaining a full-time office and staff in the state for the
				full-time public accounting practice in the state through the use of a
				temporary license.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-29 - LICENSURE BY ENDORSEMENT › Section 61H1-29.0025 - Temporary License - Electronic Practice (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 473.304,
					 473.314 FS. Law Implemented
					 473.314
					 FS.
New 2-12-98, Amended 8-28-06, 12-10-09, 1-7-13, 7-26-15,
					 Repealed 3-13-18.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-29 - LICENSURE BY ENDORSEMENT › Section 61H1-29.003 - Experience for Licensure by Endorsement

Current through Reg. 50, No. 138; July 16, 2024
(1) Any applicant seeking licensure by
				endorsement under Section
				473.308(8),
				F.S., must have experience that includes at least five years experience gained
				in industry, academia, or in the practice of public accounting while licensed
				as a Certified Public Accountant or Chartered Accountant in the practice of
				public accounting or as an auditor or accountant in a unit of federal, state,
				or local government provided that the position held meets the activity and
				verification requirements set forth in Section
				473.308(4)(a),
				F.S.
(2) Documentation of the
				experience shall be made using the Verification of Work Experience form (DBPR
				CPA 32/Effective June 2021). The form, which is hereby incorporated by
				reference in Rule 61-35.003, F.A.C., is provided
				by the Department on the Department's webiste or at the Board office located at
				240 N. W. 76th Drive, Suite A, Gainesville, FL 32607-6655.
Rulemaking Authority
					 473.304,
					 473.308 FS. Law Implemented
					 473.308
					 FS.
New 4-24-88, Amended 6-12-88, Formerly 21A-29.003, Amended
					 2-12-98, 5-19-03, 1-31-05, 2-22-07, 11-18-07, 12-10-09, 12-20-12, 6-2-21,
					 12-23-21.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-29 - LICENSURE BY ENDORSEMENT › Section 61H1-29.004 - Licensure by Endorsement; Domiciled (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 473.304,
					 473.3101,
					 473.323(2) FS.
					 Law Implemented 473.309,
					 473.3101
					 FS.
New 4-24-88, Formerly 21A-29.004, Repealed
					 11-3-09.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-29 - LICENSURE BY ENDORSEMENT › Section 61H1-29.005 - CPA Education/CPE Credit

Current through Reg. 50, No. 138; July 16, 2024
The CPE reestablishment period for new Florida certified
				  public accountants begins on the date of certification, which is printed on the
				  license. Only courses completed after that date may be used for CPE credit.
				  Accordingly, no courses which count as education for obtaining the CPA license
				  may be used for CPE credit.
Rulemaking Authority
					 473.304 FS. Law Implemented
					 473.311,
					 473.312
					 FS.
New 11-2-95, Amended
					 10-26-09.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-30 - LICENSURE STATUS › Section 61H1-30.010 - Active License

Current through Reg. 50, No. 138; July 16, 2024
A licensee may practice in the profession of certified public
				  accounting, pursuant to Section
				  455.271(1),
				  F.S., only if the license of the licensee is active. To maintain a current
				  active license, a licensee is required to pay applicable fees pursuant to
				  Chapter 61H1-31, F.A.C. Individual licensees shall also comply with the
				  continuing professional education (CPE) criteria regarding license
				  renewals.
Rulemaking Authority
					 455.271,
					 473.304,
					 473.312 FS. Law Implemented
					 455.271,
					 455.213,
					 473.312
					 FS.
New 4-26-22.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-30 - LICENSURE STATUS › Section 61H1-30.020 - Delinquent License

Current through Reg. 50, No. 138; July 16, 2024
(1) Failure of a
				licensee to renew the license before the license expires, pursuant to Section
				455.271(5),
				F.S., shall cause the license to become delinquent immediately following
				expiration of the most current licensure cycle. Pursuant to Rule
				61H1-33.006, F.A.C.:
(a) A license becomes delinquent when the
				licensee fails to renew and pay the applicable renewal fee by the deadline of
				December 31 of any renewal cycle.
(b) Licensees who pay renewal fees after
				March 15, in addition to incurring a penalty fee, are required to submit a
				request to the Department to reactivate the license.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-30 - LICENSURE STATUS › Section 61H1-30.030 - Null and Void License

Current through Reg. 50, No. 138; July 16, 2024
(1) A license
				that remains in a delinquent status for two years, pursuant to Section
				455.271(6),
				F.S., automatically becomes null and void.
(2) A null and void license is only eligible
				for a change of status, pursuant to the reinstatement terms set forth in
				Section 473.313(5),
				F.S.
(3) A null and void license,
				subject to board review and clearance, may be reinstated pursuant to Section
				473.313(5),
				F.S. An applicant seeking reinstatement of a null and void license shall:
(a) Complete the Application for
				Reinstatement of Null and Void License (DBPR CPA 9, Effective June 2021). The
				form, which is incorporated by reference in Rule
				61-35.003, F.A.C., is provided
				by the Department and available on the Department's website and at the Board
				office located at 240 N.W. 76th Drive, Suite A, Gainesville, FL 32607-6655. The
				applicant is required to include with the application a personal statement
				regarding the cause and circumstances resulting in the null and void
				license;
(b) Pay applicable fees
				pursuant to Rules 61H1-31.015,
				61H1-31.003, and
				61H1-31.004, F.A.C.;
				and
(c) Complete continuing
				professional education (CPE) as referenced in subsection (3) of this rule. An
				applicant is not required to provide proof of CPE completion prior to board
				review of the application; however, the applicant must complete all required
				hours prior to the reinstatement of the license.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-30 - LICENSURE STATUS › Section 61H1-30.040 - Inactive License

Current through Reg. 50, No. 138; July 16, 2024
(1) A license does
				not automatically become inactive. The licensee must elect to change the
				licensure status by paying a change of status, application, and other
				applicable fees, depending on the status of the license, pursuant to Chapter
				61H1-31, F.A.C. The licensee shall also complete the Change of Status form
				(DBPR CPA 7, Effective June 2021), which is incorporated by reference in Rule
				61-35.003, F.A.C. The CPE
				requirements are suspended during the period the license is inactive.
(2) A licensee with a current or delinquent
				active license may elect to become inactive at any time by complying with the
				criteria set forth in subsection (1) of this rule, unless otherwise encumbered
				or prohibited from doing so pursuant to disciplinary action.
(3) A licensee with an inactive license may
				reactivate the license to active status at any time, by completing the CPA
				Change of Status form (DBPR CPA 7, Effective June 2021), which is incorporated
				by reference in Rule 61-35.003, F.A.C., and comply
				with the requirements stated therein, including the completion of the
				applicable CPE hours, reporting the same hours using the CPE Reporting Form #
				CPA 41 and submitting certificates of completion for each course listed. The
				form is provided by the Department and available on the Department's website
				and at the Board office located at 240 N.W. 76th Drive, Suite A, Gainesville,
				FL 32607-6655.
(4) A licensee with
				a delinquent license, may reactivate the license to a current active status by
				paying the fees and satisfying the requirements set forth in subsection (3),
				and must also pay the applicable deliquent fee pursuant to Chapter 61H1-31,
				F.A.C. A timely election of inactive status while the license is delinquent
				prevents an automatic licensure status change from delinquent to null and
				void.
Rulemaking Authority
					 455.271,
					 473.304,
					 473.311 FS. Law Implemented
					 455.213,
					 455.271,
					 473.311,
					 473.312
					 FS.
New 4-26-22.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-30 - LICENSURE STATUS › Section 61H1-30.050 - License Relinquishment

Current through Reg. 50, No. 138; July 16, 2024
(1) A licensee
				with a current active or current inactive license, which is not otherwise
				encumbered by discipline, may elect to voluntarily relinquish the license
				administratively by submitting to the Department the CPA Change of Status form
				(DBPR CPA 7, Effective June 2021), which is incorporated by reference in Rule
				61-35.003, F.A.C.
(2) The licensing authority, pursuant to
				Section 455.227(1)(f),
				F.S., may accept a licensee's relinquishment of a license as a form of
				discipline during the course of any disciplinary proceeding or action. A
				license encumbered by discipline resulting in disciplinary relinquishment shall
				be construed as action against the licensee.
Rulemaking Authority
					 455.227,
					 455.271,
					 473.304,
					 473.311 FS. Law Implemented
					 455.227(1)(f),
					 455.213,
					 455.271,
					 473.311,
					 473.312
					 FS.
New 4-26-22.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-31 - FEES › Section 61H1-31.001 - Collection and Payment of Fees

Current through Reg. 50, No. 138; July 16, 2024
All fees shall be made payable to the Department of Business
				  and Professional Regulation. Application fees will not be refunded in the event
				  an application is withdrawn or denied.
Rulemaking Authority
					 455.213,
					 473.305 FS. Law Implemented
					 455.219,
					 473.305
					 FS.
New 12-4-79, Amended 2-3-81, 3-4-82, 11-6-83, 3-29-84,
					 Formerly 21A-31.01, Amended 6-4-86, 9-16-87, 2-1-88, 8-30-88, 2-6-89, 12-18-89,
					 12-28-89, 8-16-90, 4-8-92, 12-2-92, Formerly 21A-31.001, Amended 11-4-93,
					 2-14-95, 11-3-97, 6-22-98, 10-28-98, 7-15-99, 4-3-02, 1-27-04, 1-31-05,
					 7-14-05, 4-9-06, 12-3-06, 4-29-07, 9-24-07, 2-24-08, 8-20-09, 12-10-09,
					 1-7-13.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-31 - FEES › Section 61H1-31.002 - Examination Application Fee

Current through Reg. 50, No. 138; July 16, 2024
The application fee to sit for the CPA examination shall be
				  $50.00. Once the applicant has been approved to sit for the examination as a
				  Florida candidate, it is the applicant's responsibility to complete the
				  examination process with the national vendor and pay any examination fee
				  required by the vendor.
Rulemaking Authority
					 473.305 FS. Law Implemented
					 473.305
					 FS.
New 1-7-13, Amended
					 4-23-20.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-31 - FEES › Section 61H1-31.003 - Renewal of Active and Inactive License Fee for CPA

Current through Reg. 50, No. 138; July 16, 2024
For individual active and inactive status licenses, the
				  biennial renewal fee provided for in Section
				  473.305, F.S., shall be $100.00,
				  with the exception that for the 2018 and 2019 renewal periods, the fee shall be
				  $90.00. A special fee of $5.00 per licensee shall be imposed upon initial
				  licensure and at each renewal to fund efforts to combat unlicensed
				  activity.
Rulemaking Authority
					 455.219(1),
					 455.2281,
					 455.271,
					 473.305,
					 473.311,
					 473.313 FS. Law Implemented
					 455.219(1),
					 455.271,
					 473.305,
					 473.311,
					 473.313
					 FS.
New 1-7-13, Amended
					 6-18-18.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-31 - FEES › Section 61H1-31.004 - Delinquency Fee

Current through Reg. 50, No. 138; July 16, 2024
A delinquent status licensee shall pay a delinquency fee of
				  $25.00 when the licensee applies for active or inactive
				  status.
Rulemaking Authority
					 455.271,
					 473.305 FS. Law Implemented
					 455.271,
					 455.2281,
					 473.305
					 FS.
New 1-7-13, Amended
					 10-12-17.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-31 - FEES › Section 61H1-31.005 - Initial Licensure Fee

Current through Reg. 50, No. 138; July 16, 2024
The fee for initial licensure of an individual shall be
				  $50.00. In the event the application is denied or withdrawn, no portion of the
				  fee shall be refunded by the Department. A special fee of $5.00 per licensee
				  shall be imposed upon initial licensure and at each renewal to fund efforts to
				  combat unlicensed activity.
Rulemaking Authority
					 455.213,
					 455.219,
					 455.271,
					 473.305 FS. Law Implemented
					 455.219,
					 455.2281,
					 455.271,
					 473.305
					 FS.
New 1-7-13.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-31 - FEES › Section 61H1-31.006 - Reactivation Fee

Current through Reg. 50, No. 138; July 16, 2024
The application fee for reactivation of an inactive status
				  license to active status shall be $250.00; for reactivation of a delinquent
				  status license to active, $250.00. In all cases completion of the requirements
				  of Rule 61H1-33.006, F.A.C., shall be
				  required for reactivation.
Rulemaking Authority
					 473.305,
					 473.313 FS. Law Implemented
					 473.305,
					 473.313
					 FS.
New 1-7-13.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-31 - FEES › Section 61H1-31.0065 - Change of Status Process Fee

Current through Reg. 50, No. 138; July 16, 2024
The fee for processing a licensee's request to change
				  licensure status from active to inactive at any time other than during the
				  renewal period shall be $50.00.
Rulemaking Authority
					 473.305,
					 473.313 FS. Law Implemented
					 473.305,
					 473.313
					 FS.
New 1-7-13.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-31 - FEES › Section 61H1-31.007 - Temporary License Fee

Current through Reg. 50, No. 138; July 16, 2024
The fee for a temporary license shall be $400.00 for the
				  first license in a calendar year and $400.00 for each additional application in
				  the same calendar year.
Rulemaking Authority
					 473.305,
					 473.314 FS. Law Implemented
					 473.305,
					 473.314
					 FS.
New 1-7-13.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-31 - FEES › Section 61H1-31.0075 - Temporary License Fee - Electronic Practice (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 473.304,
					 473.305,
					 473.314 FS. Law Implemented
					 473.305,
					 473.314,
					 473.3141
					 FS.
New 1-7-13, Repealed
					 5-28-18.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-31 - FEES › Section 61H1-31.008 - Licensure by Endorsement

Current through Reg. 50, No. 138; July 16, 2024
The application fee for license by endorsement provided in
				  Section 473.308, F.S. shall be $250.00
				  per person.
Rulemaking Authority
					 473.305 FS. Law Implemented
					 473.305,
					 473.308,
					 473.3141
					 FS.
New 1-7-13.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-31 - FEES › Section 61H1-31.009 - Renewal of Accountancy Firm License Fee

Current through Reg. 50, No. 138; July 16, 2024
(1) The biennial renewal fee provided in
				Section 473.305, F.S., for partnerships,
				corporations, and limited liability companies licensed in Section
				473.3101, F.S., shall be
				$145.00.
(2) The biennial renewal
				fee provided in Section
				473.305, F.S., for sole
				proprietor firms licensed in Section
				473.3101, F.S., shall be
				$45.00.
(3) A special fee of $5.00
				per licensee shall be imposed at each renewal to fund efforts to combat
				unlicenced activity.
Rulemaking Authority
					 473.305 FS. Law Implemented
					 473.305,
					 473.3101
					 FS.
New 1-7-13, Amended
					 11-21-13.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-31 - FEES › Section 61H1-31.010 - Inital Accountancy Firm License Fees

Current through Reg. 50, No. 138; July 16, 2024
(1) The initial licensure fee provided in
				Section 473.305, F.S., for partnerships,
				corporations, and limited liability companies licensed in Section
				473.3101, F.S. shall be
				$145.00.
(2) The initial licensure
				fee provided in Section
				473.305, F.S., for sole
				proprietor firms licensed in Section
				473.3101, F.S., shall be
				$45.00.
(3) Persons, partnerships
				and corporations licensed in the first year of the biennial period, as
				established by the Department, shall pay the fees established above. Those
				persons, partnerships and corporations licensed in the second year of the
				biennial period, as established by the Department, shall pay one half of the
				fees established above.
(4) A
				special fee of $5.00 per licensee shall be imposed upon initial licensure and
				at each renewal of fund efforts to combat unlicenced
				activity.
Rulemaking Authority
					 473.305 FS. Law Implemented
					 473.305,
					 473.3101,
					 455.2281
					 FS.
New 1-7-13, Amended
					 11-21-13.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-31 - FEES › Section 61H1-31.011 - Licensure and Exam Score Verification Fee

Current through Reg. 50, No. 138; July 16, 2024
The fee for verification of licensure and examination status
				  to other states shall be $50.00. In the event the verification request is
				  completed using the Department of Business and Professional Regulation's Online
				  Certification system there will be no charge.
Rulemaking Authority
					 455.217,
					 473.305 FS. Law Implemented
					 455.217,
					 473.305,
					 473.308
					 FS.
New 1-7-13, Amended
					 3-23-14.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-31 - FEES › Section 61H1-31.012 - Duplicate License Fee

Current through Reg. 50, No. 138; July 16, 2024
Duplicate licensee fee - If a Florida certified public
				  accountant requests a duplicate license or wall certificate, the Board will
				  issue the duplicate if the request is made in writing and is accompanied by a
				  payment of $25.00.
Rulemaking Authority
					 455.219(5),
					 473.305 FS. Law Implemented
					 455.219(5),
					 473.305
					 FS.
New 1-7-13.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-31 - FEES › Section 61H1-31.014 - Continuing Education Course Approval Fees

Current through Reg. 50, No. 138; July 16, 2024
For approval of a continuing education course in ethics,
				  meeting the requirements of Section
				  473.312(1)(c),
				  F.S., $250.00.
Rulemaking Authority
					 455.2179,
					 473.305 FS. Law Implemented
					 455.2179,
					 473.305,
					 473.312
					 FS.
New 1-7-13, Amended
					 8-7-13.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-31 - FEES › Section 61H1-31.015 - Reinstatement of a Null and Void License Fee

Current through Reg. 50, No. 138; July 16, 2024
Upon approval of the board, reinstatement of a null and void
				  license must be accompanied by an application fee of $250.00. The completion of
				  the requirements of Rule
				  61H1-33.006, F.A.C. shall be
				  required for reinstatement.
Rulemaking Authority
					 455.271,
					 473.305,
					 473.313 FS. Law Implemented
					 455.271,
					 473.305,
					 473.313
					 FS.
New 1-7-13.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-33 - REESTABLISHMENT OF PROFESSIONAL KNOWLEDGE AND COMPETENCY › Section 61H1-33.001 - Certified Public Accountants Required to Comply with this Chapter

Current through Reg. 50, No. 138; July 16, 2024
(1) Each Florida certified public accountant
				shall be required to reestablish his/her professional knowledge and competency
				in conformity with this rule by the completion of continuing professional
				education programs.
(2) Pursuant to
				Section 473.311(1)(b),
				F.S., a Florida licensed certified public accountant, who is not a resident of
				Florida and is licensed in another state, may satisfy Florida's CPE
				requirements by completing the CPE requirements of the state where the
				licensee's office is located and by completing a Florida Board-approved ethics
				course. If the state where the licensee's office is located does not have
				continuing professional education requirements, the licensee must comply with
				the requirements set forth in paragraph
				61H1-33.003(1)(b),
				F.A.C.
(3) See Rule
				61H1-33.006, F.A.C., for
				reinstatement of inactive Florida certified public accountants who desire to
				become active Florida certified public accountants, and the requirements
				related to continuing professional education.
Rulemaking Authority
					 473.304,
					 473.311,
					 473.312,
					 473.313 FS. Law Implemented
					 473.311,
					 473.312,
					 473.313
					 FS.
New 12-4-79, Amended 2-3-81, 12-19-82, Formerly 21A-33.01,
					 Amended 4-8-86, Formerly 21A-33.001, Amended 5-24-07, 11-18-07, 12-10-09,
					 9-7-22.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-33 - REESTABLISHMENT OF PROFESSIONAL KNOWLEDGE AND COMPETENCY › Section 61H1-33.002 - Organization and Administration

Current through Reg. 50, No. 138; July 16, 2024
There is created the Committee on Continuing Professional
				  Education. Subject to the approval of the Board, said Committee shall:
(1) Evaluate and determine, either
				prospectively or retrospectively, whether specific courses, programs, education
				and training qualify as formal programs of learning which contribute directly
				to professional competency of an individual following licensure to practice
				public accounting, and the credit to be granted therefore;
(2) Determine in individual cases whether
				professional knowledge and competency have been reestablished by virtue of the
				completion of such programs; and
(3) Audit the continuing professional
				education records of Florida certified public accountants on a sample basis
				from time to time.
Rulemaking Authority
					 473.304,
					 473.312 FS. Law Implemented
					 473.312
					 FS.
New 12-4-79, Amended 2-3-81, 7-2-85, Formerly 21A-33.02,
					 21A-33.002, Amended 10-26-09.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-33 - REESTABLISHMENT OF PROFESSIONAL KNOWLEDGE AND COMPETENCY › Section 61H1-33.003 - Continuing Professional Education

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) Each Florida certified public
				accountant's reestablishment period shall commence on the date indicated on the
				licensee's Florida certificate. The initial designated reestablishment period
				for each Florida certified public accountant shall end on the third June 30th
				following the date indicated on the licensee's Florida certificate. Each
				succeeding reestablishment period shall begin on July 1, and end on June 30,
				two years thereafter and ending in the year the license expires.
(b) In any given reestablishment period,
				except as stated below in paragraph (1)(c) of this rule, 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. All CPE proof of completion must be reported in the DBPR On-Line
				Services portal on or before July 31 prior to their biennial license
				renewal.
(c) Effective with the
				reestablishment period ending June 30, 2024, the licensee must report courses
				completed and provide proof of CPE completion in the DBPR On-Line Services
				portal on or before July 31 immediately following the reestablishment period
				and prior to their biennial license renewal.
(d) A nonresident Florida licensed certified
				public accountant seeking renewal of a Florida license may provide proof of CPE
				completion in the State where the licensee's office is located by submission of
				the Out of State Licensee CPE Acknowledgement Form (DBPR CPA 14, effective
				April 2023), which is incorporated by reference in Rule
				61-35.003, F.A.C., and proof of
				completion of a Florida Board-approved ethics course in the DBPR On-Line
				Services portal prior to renewal.
(e) Florida certified public accountants who
				do not meet the requirements by June 30th will be granted an automatic
				extension until September 15th provided the licensee submits proof of CPE
				completion in the DBPR On-Line Services portal for an additional eight hours in
				Accounting and Auditing subjects, totaling 88 hours of completed CPE on or
				before the extension date. An automatic extension will be granted until
				December 31st provided the licensee submits proof of CPE completion in the DBPR
				On-Line Services portal for an additional 16 hours in Accounting and Auditing
				subjects, totaling 96 hours of completed CPE on or before the extension
				date.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-33 - REESTABLISHMENT OF PROFESSIONAL KNOWLEDGE AND COMPETENCY › Section 61H1-33.0031 - Continuing Professional Education/Ethics

Current through Reg. 50, No. 138; July 16, 2024
(1) A Florida certified public accountant
				must complete no less than four of the total hours required for any
				reestablishment period in ethics from a provider approved pursuant to Rule
				61H1-33.0032, F.A.C.
(2) In the event the four hours is completed
				in two modules, Florida certified public accountants must complete the
				four-hour requirement with the same provider.
Rulemaking Authority
					 455.213(7),
					 473.304,
					 473.312 FS. Law Implemented
					 455.213(7),
					 473.312(1)(a),
					 (c)
					 FS.
New 5-18-05, Amended
					 10-26-09.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-33 - REESTABLISHMENT OF PROFESSIONAL KNOWLEDGE AND COMPETENCY › Section 61H1-33.0032 - Board Approval of CPA Ethics Continuing Education by Providers

Current through Reg. 50, No. 138; July 16, 2024
(1) Applicants for continuing education
				provider status to offer courses which satisfy the four (4) hour certified
				public accountant continuing education ethics requirement in Section
				473.312(1)(c),
				F.S., must meet the requirements of subsections (2) and (3) of this
				rule.
(2) To demonstrate the
				education and/or the experience necessary to offer courses which satisfy the
				CPA continuing education ethics requirement, an applicant for continuing
				education provider status must be a regionally accredited educational
				institution, a commercial educator, a governmental agency, a state or national
				certified public accounting professional association whose purpose includes
				fostering ethical conduct and promoting standards of independence, integrity,
				and objectivity in the certified public accounting profession, a certified
				public accountant who has not been disciplined by the Board, or a certified
				public accounting firm.
(3) To
				allow the Board to evaluate an application for continuing education provider
				status, the applicant must submit the following:
(a) The name, address and telephone number of
				the prospective provider;
(b) A
				description of the ethics course the provider expects to conduct for credit to
				include a review of Chapters 455 and 473, F.S., the related administrative
				rules, and topics including but not limited to: ethical conduct, core values
				and competencies, professional responsibility, responsibility to clients and
				the public, case studies that require the application of ethics principles,
				national professional standards and interpretations, and appropriate national
				issues related to the practice of accounting;
(c) A description of the staffing capability
				of the applicant;
(d) A sample of
				intended course materials;
(e) A
				list of anticipated locations to conduct the courses;
(f) A complete course curriculum;
(g) A description of the means the applicant
				will use to update the course in response to rule or law changes; and
(h) Documentation that the ethics course
				instructor will notify the ethics course provider of any disciplinary action
				taken against the instructor by the Board.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-33 - REESTABLISHMENT OF PROFESSIONAL KNOWLEDGE AND COMPETENCY › Section 61H1-33.0034 - Evaluation of CPA Ethics Course Providers

Current through Reg. 50, No. 138; July 16, 2024
The Board or its designee reserves the right to evaluate
				  continuing education ethics courses or seminars offered to certified public
				  accountants for credit by the following methods:
(1) Observing such ethics courses or
				seminars; and
(2) Reviewing the
				files of the provider to gain information about any course or seminar offered
				to certified public accountants for ethics course 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.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-33 - REESTABLISHMENT OF PROFESSIONAL KNOWLEDGE AND COMPETENCY › Section 61H1-33.00341 - Duration of CPA Ethics Course Provider Status

Current through Reg. 50, No. 138; July 16, 2024
(1) Continuing education providers are
				approved only for the biennium during which their application was received and
				approved. Providers must reapply for approved provider status at the beginning
				of each biennium. The biennium for continuing education providers ends on June
				30th of each odd-numbered year.
(2)
				The Board shall notify certified public accountant ethics course providers at
				least ninety (90) days prior to the date of expiration of the provider
				status.
(3) A provider must reapply
				for approval at least sixty (60) days prior to the date of expiration of
				provider status in order to prevent a lapse in provider
				status.
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.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-33 - REESTABLISHMENT OF PROFESSIONAL KNOWLEDGE AND COMPETENCY › Section 61H1-33.00342 - CPA Ethics Courses - Standards for Approval of Courses

Current through Reg. 50, No. 138; July 16, 2024
(1) In order to meet the requirements of
				paragraph 61H1-33.0032(3)(b),
				F.A.C., each approved CPA Ethics Course Provider shall submit a syllabus of
				each ethics course for which it seeks Board approval. The syllabus shall
				include a description of the manner by which the course (including its various
				components) meets the requirements of this rule.
(2) The syllabus of the course shall include
				the following:
(a) A description of each
				subject to be covered during the presentation of the course with the estimated
				time to be spent addressing each subject, the individual(s) who will be
				responsible for presenting each subject, a listing of the sources (through a
				bibliography or notes) from which the course material addressing each subject
				is drawn, and any tests, quizzes or exercises provided during the offering of
				the course;
(b) The manner in which
				the course complies with the requirements of Section
				473.312(1)(c),
				F.S. In order to meet this requirement the course shall be limited to
				addressing the ethical and professional responsibilities of CPAs with emphasis
				on ethical conduct, core values and competencies, professional responsibility,
				responsibility to clients and the public, case studies that require the
				application of ethics principles, national professional standard and
				interpretations, and appropriate national issues related to the practice of
				accounting. Practice-oriented programs are preferred insofar as such programs
				involve the CPA in the process of the practice of public accountancy. Courses
				should be structured to confront the question, "How will you handle this
				situation when it occurs in your practice?"
(c) The course shall include a review of
				Chapters 455 and 473, F.S., and the related administrative
				rules.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-33 - REESTABLISHMENT OF PROFESSIONAL KNOWLEDGE AND COMPETENCY › Section 61H1-33.0035 - Continuing Professional Education/Governmental Auditing

Current through Reg. 50, No. 138; July 16, 2024
(1) Any certified public accountant who is
				involved in governmental audits shall be required to comply with the continuing
				professional education (CPE) requirements imposed by Government Auditing
				Standards 2018 Revision commonly referred to as the "Yellow Book," which is
				hereby incorporated by reference and available at
http://www.flrules.org/Gateway/reference.asp?No=Ref-13319
or at
http://www.gao.gov/yellowbook
, if
				during the engagement:
(a) The certified
				public accountant is the in charge person, or
(b) The certified public accountant reviews
				the working papers or report or both, or
(c) The certified public accountant
				supervises others, or
(d) The
				certified public accountant is the only certified public accountant performing
				the work.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-33 - REESTABLISHMENT OF PROFESSIONAL KNOWLEDGE AND COMPETENCY › Section 61H1-33.006 - Inactive or Delinquent Florida Certified Public Accountants Who Desire to Become Active Licensees

Current through Reg. 50, No. 138; July 16, 2024
(1) Each Florida
				certified public accountant who has requested inactive status or became
				delinquent, as distinguished from a Florida certified public accountant whose
				certificate or license has been suspended, who desires to become an active
				Florida certified public accountant, i.e., engage or reengage in the practice
				of public accounting in Florida, shall apply for such reactivation by
				completing and submitting to the Department, the CPA Change of Status Form
				(DBPR CPA 7), which is incorporated by reference in Rule
				61-35.003, F.A.C., and available
				on the Department's website and the Board office located at 240 N.W. 76th
				Drive, Suite A, Gainesville, FL 32607-6655.
(2) However, if a licensee completed,
				reported, and provided proof of CPE completion in the DBPR On-line Services
				Portal pursuant to Rule
				61H1-33.003, F.A.C., but their
				license is delinquent on January 1 for failure to report compliance with
				continuing professional education requirements and pay renewal fees by the
				preceding December 31st, a licensee may reactivate, pursuant to Section
				473.311, F.S., by certifying the
				required hours have been completed and by paying the renewal and reactivation
				fees required by Rules
				61H1-31.003,
				61H1-31.004 and
				61H1-31.006, F.A.C., by March 15
				of the same year of the delinquency.
(3) For a licensee to reactivate a delinquent
				license after March 15 of the same year of the delinquency or to reactivate an
				inactive license at any time, their application shall include proof of CPE
				completion of the required number of continuing professional education hours as
				follows:
Accounting/Auditing
Ethics
Behavioral
Total Hours
At least 30 hours
At least 8 hours of Florida Board-approved
							 ethics.
No more than 30 hours
120 Hours
(4)
				All continuing professional education courses must be completed no more than 24
				months immediately prior to the date of the application for
				reactivation.
(5) The first
				establishment period after reactivation shall commence on the following June
				1st and the initial designated reestablishment date shall be the third June
				30th following reactivation.
Rulemaking Authority
					 455.271,
					 473.304,
					 473.312,
					 473.313 FS. Law Implemented
					 455.271,
					 473.312,
					 473.313,
					 559.79
					 FS.
New 12-4-79, Amended 2-3-81, 11-6-83, 3-29-84, 8-20-85,
					 Formerly 21A-33.06, Amended 4-8-86, 12-28-89, 10-16-90, Formerly 21A-33.006,
					 Amended 12-14-93, 5-26-96, 7-23-06, 12-10-09, 7-7-10, 12-3-13, 7-29-18,
					 10-15-19, 12-23-21, 9-7-22.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-33 - REESTABLISHMENT OF PROFESSIONAL KNOWLEDGE AND COMPETENCY › Section 61H1-33.0065 - Exemption from Renewal Requirements for Spouses of Members of the Armed Forces of the United States (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 455.02(2) FS.
					 Law Implemented 455.02(2)
					 FS.
New 7-13-04, Amended 10-26-09, Repealed
					 1-12-21.