july 23, 2020 board meeting materials · this subsection does not preclude ... • allows periodic...

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Board Meeting Materials

July 23, 2020 Florida Board of Accountancy

Table of Contents

Topic Page(s) Background/Issue Statement 2-3 Executive Summary of the Proposed Process 4 Definitions and Concepts 5-8 CE Provider & Course Evaluation/Approval Process Draft 9-11 Course Approval Criteria 12-13

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Background F.S. 455.2177 requires the department to determine for each licensee, whether the licensee was in full compliance with applicable continuing education requirements as of the time of the licensee’s license renewal. F.S. 455.2177 (3) The department may waive the continuing education monitoring requirements of this section for any profession that demonstrates to the department that the monitoring system places an undue burden on the profession. The department shall waive the continuing education monitoring requirements of this section for any profession that has a program in place which measures compliance with continuing education requirements through statistical sampling techniques or other methods and can indicate that at least 95 percent of its licensees are in compliance. ( F.S. 455.2177 in its entirety can be found on page 2) Since 2011, when CPAs were no longer required to submit a list of continuing education courses when they renewed their license, compliance results from the audit have averaged 87.5%, which is out of compliance (8 years of data). In the 6 years prior to that, when the CPAs submitted lists, the audit results averaged 92.7. Primary Goals: Comply with the statute and implement a 100% Compliance Strategy for CE requirements Improve public and CPA protection over current practices while also considering the Division’s limited resources to maintain the process. Key Points under Consideration

• CE hour requirements would remain the same • Shift reporting requirements from the licensee to the course providers • Implement a process requiring continuing education providers to report courses

completed by individual licensees and create an official record of courses completed • BET has an experienced database system already servicing other professions. • The course category and credits are officially established prior to offering • Requires CE compliance before a CPA renews their license • Eliminate the need for a CE audit • Make the need for a CE deficiency discipline case extremely rare

The concept that course providers report is not new to the profession. NASBA’s goal for The CPE Audit Service is for course providers to report rather than licensees and they are working an implementation strategy. Emphasis of Course Approvals The criteria considered when approving a course are based heavily on the AICPA/NASBA Standards for Continuing Professional Education (CPE) and requirements of the NASBA National Registry of CPE Sponsors. However with a goal to use limited resources to maximize accuracy, only portions of the Standards were incorporated in the process. The following areas are emphasized in the new process:

• courses are accurately categorized based on subject matter • biographical info on instructors or course developers indicates subject matter expertise • monitoring mechanisms are matched to the instructional method • documentation supports the number of CE credits to be awarded

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Suggestions:

1. Current Approved Sponsors are grandfathered in for their initial 2. During the first two years of implementation, any “program sponsors” in the NASBA

National Registry of CPE Sponsors that apply to be an approved Florida course provider are automatically approved. In the future, if the board remains comfortable with the processes of the National Registry, they could “expand or update” the window for automatic approvals.

Other Issues to Consider

1. Simplify our rules and processes a. Eliminate the QAS requirement for Self-Study b. Revise the application requirements for Ethics CE providers

2. Adopt acceptance of a combination of “nano-learning” credits totaling a whole number 3. Marry the CPE and renewal periods--move the 6/30 CPE deadline to the 12/31 renewal 4. Remove the automatic extension process

455.2177 Monitoring of compliance with continuing education requirements.— (1) The department shall establish a system to monitor licensee compliance with applicable

continuing education requirements and to determine each licensee’s continuing education status. As used in this section, the term “monitor” means the act of determining, for each licensee, whether the licensee was in full compliance with applicable continuing education requirements as of the time of the licensee’s license renewal.

(2) The department may refuse renewal of a licensee’s license until the licensee has satisfied all applicable continuing education requirements. This subsection does not preclude the department or boards from imposing additional penalties pursuant to the applicable practice act or rules adopted pursuant thereto.

(3) The department may waive the continuing education monitoring requirements of this section for any profession that demonstrates to the department that the monitoring system places an undue burden on the profession. The department shall waive the continuing education monitoring requirements of this section for any profession that has a program in place which measures compliance with continuing education requirements through statistical sampling techniques or other methods and can indicate that at least 95 percent of its licensees are in compliance.

(4) The department may adopt rules under ss. 120.536(1) and 120.54 to implement this section. History.—s. 157, ch. 99-251; s. 17, ch. 2001-278; s. 43, ch. 2002-207; s. 2, ch. 2004-292; s. 82, ch. 2005-2.

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Executive Summary of the Proposed Process Background: The process is based largely on the AICPA/NASBA Standards for Continuing Professional Education and on processes employed by NASBA’s National Registry of Courses and Providers. Summary of the Proposed Process Approved Continuing Education Provider status allows them to provide courses for 2 years. Providers are assigned a unique identifier by BET for reporting purposes. Each course that is approved is also assigned a unique identifier. For each instructional method used, the provider will submit a course to be evaluated & approved. For subsequent courses offered using the same instructional method, the Provider will simply register the course through BET After a course is completed, the provider will report course data to BET by

• keying names and license numbers of participants to BET’s portal or • submitting a course roster to BET using a text file

BET then populates the corresponding licensee’s record. The BET database

• becomes the “official record” of licensee’s reported CPE • allows licensees continuous access to their records • allows periodic status updates in an email blast to licensees • provides a public list of Approved Providers and Courses

The provider renewal process will mirror the initial application process. A timely renewal allows them to continue offering courses previously registered. A new reporting period requires submission & review of one course for each type of instructional delivery method to be used. If a provider does not renew, their approved CE provider status and courses will expire. Evaluations & Audits: The board reserves the right to further evaluate courses by observation of courses or reviewing the files of the provider to gain information about any course offered to certified public accountants. The CPA Board/office reserves the right to audit a sample of courses to determine and/or confirm compliance with the approval criteria.

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Definitions and Concepts: Continuing Education Provider-the organization issuing the certificate of completion to the course participants is the continuing education (CE) provider. Providers may purchase course content from other entities and developers. Providers are responsible for fulfilling the Approved Course Criteria and assuring the course is accurate, current and addresses the subject matter. Subject Matter Experts-CE courses should be developed by a person(s) who has expertise in the specific subject area. Expertise may be demonstrated through education, practical experience or both. CE course packages submitted for review must include biographical information on the developer or instructor adequate to allow a comparison against the subject matter presented in the course. This review may include a request for verification or supporting documentation of the biographical information. Subject Category – one of the four categories of subjects or courses of study in which all acceptable subject matter for CE credit is classified: Accounting and Auditing-is narrowly limited to include only courses on accounting and financial reporting subjects, professional pronouncements of authoritative accounting principles issued by the standard setting bodies and any other related subject generally classified within the accounting discipline. Technical Business-this category is broad, including courses on taxation, general business and management advisory services. Behavioral-includes courses on oral and written communications, the social environment of business and administration of an accounting practice. Ethics- a Florida ethics class consists of a review of Chapters 455 and 473 F.S. and the related administrative rules. An ethics course may include other subjects but is not limited to ethical conduct, core values and competencies, professional responsibility, responsibility to clients and the public and case studies that require the application of ethics principles, national professional standards and interpretations, and appropriate national issues related to accounting. Asynchronous – a learning activity in which the participant has control over time, place or pace of learning. Examples include self-study or nano-learning courses. Synchronous- a group activity in which the participants engage simultaneously in learning activities. Examples include any group live or group internet course. Delivery Method - is based on the instructional delivery format. Examples include: group live, group internet based, self-study, nano-learning and blended learning. Group live-synchronous learning in a group environment with real time interaction of an instructor that provides the required elements of attendance monitoring and engagement Group Internet based-individual participation in synchronous learning with real time interaction of an instructor and built in processes for attendance monitoring and interactivity Self-study –a course completed individually without assistance of a real time instructor. This includes independent study courses and adaptive learning self-study courses.

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Nano-learning-designed for a participant to learn a given subject in 10 to 20 minutes through the use of electronic media and without interaction of real time instructor. It differs from self-study in that it is focused on a single learning objective. It is not a group course. Credits are issued in increments of either one-fifth or two-fifths. Blended-a course that incorporates more than one instructional method Monitoring Mechanisms –Documentation of attendance by the course provider is required to provide CE credits. Monitoring mechanisms are tools used to encourage engagement and participation of learners within the course while documenting their attendance and engagement. Both group live and group internet based courses must involve attendance monitoring mechanisms. Examples include but are not limited to sign-in and sign out sheets, group discussion, polling questions, instructor-posed questions with time for participant reflection, role play or demonstration. Mechanisms should be of sufficient frequency but lack predictability to ensure the participants’ engagement. Group Live- Group live courses must include at least one monitoring mechanism during each full credit. Group Internet- group internet based courses must employ some type of real time monitoring mechanism to verify the participant’s participation. For group internet courses, there must be at least three monitoring mechanisms for every credit. Examples of monitoring mechanisms include but are not limited to polling questions or in smaller sessions might simply include the instructor asking a question of a specific attendee. Because a self-study course is completed individually without the assistance or interaction of a real time instructor, the standards for the self-study delivery method are more rigorous than other instructional delivery methods such as group live and group internet based. A self-study course must include a qualified assessment that measures at least 75% or more of the learning objectives for the course. Completion of a self-study course is confirmed during or after the course through a minimum passing grade of at least 70% of the qualified assessment. Nano learning courses must require participants to successfully complete a qualified assessment with a passing rate of 100% before issuing credit for the course. Assessments may contain questions of varying format (i.e. multiple choice, rank order and matching). True or false questions are not permitted. Only two questions must be included. If the participant fails the qualified assessment, then the participant must retake the course and retake the assessment. Because blended courses involve both asynchronous and synchronous learning, these courses must deploy a blend of monitoring mechanisms. For the group based portion of the course, three monitoring mechanisms for every credit should be deployed. If more than 50% of the credits are based on asynchronous learning activities, then the blended learning course must include a qualified assessment.

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CE Credit Calculation-CE Providers are responsible to calculate the number of credits assigned to courses they provide and provide that calculation in the CE Course approval package. Minimum Initial Credits and Subsequent Credits Minimum Initial Subsequent Credit Increments Group One One-half Self-Study One-half One-half Nano learning One-fifth One-fifth Blended One One-half Group Courses-the total number of credits earned for continuing education course is measured by actual course length, with one 50 minute period equal to one CE credit. Only the learning content portions of a course qualify towards credit amounts. This may include pre-course or homework assignments. Time outside of actual learning activities, including for example, excessive welcomes, introductions, housekeeping instructions and breaks is not accepted toward credit. CE providers may round down credits awarded to the nearest one-half. For learning activities with individual segments less than 50 minutes, the sum of the segments would be considered one total course. For example, five 30 minute presentations would equal 150 minutes and would be counted as 3 credits. When the total minutes are greater than 50, but not equally divisible by 50, the credits granted must be rounded down to the nearest one-half credit. (does not apply to Nano learning courses) Self-Study-The total number of credits earned for a self-study course must be based on either a pilot test of the completion time or a computation using the prescribed word count formula.

• Pilot Tests-a sample of intended participants must be selected to test course materials in an environment and manner similar to how the course is presented. The sample group must consist of at least three individuals who are independent of the course developer. If the results of pilot testing are inconsistent, the sample should be expanded. Inconsistent results should be eliminated from the calculation. If subsequent to course release, actual participation completion time warrants a change in the credit hours, re-pilot testing is required to substantiate a change in the credit hours prospectively. The change in credit hours would require Division approval. When course providers purchase courses from other vendors or course developers, the course provider should review the pilot test results for appropriateness. For purchased courses, with no pilot tests conducted or provided, the course provider must conduct pilot testing or perform a word count as prescribed.

• Word Count Formula-this computation begins with a word count of the number of words

contained in the required reading. The formula is based on 180 words per minute, the average reading speed of adults. Review questions and exercises are rated 1.85 minutes per question.

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The word count should exclude any material not critical to the learning objectives of the course. Examples of excluded material are the course introduction, instructions, author/course developer biographies, table of contents, glossary, pre-course assessment and appendixes containing supplementary materials. Review questions, exercises, and qualified assessment questions are considered separately in the formula and should not be included in the word count. The actual duration time of audio and video segments of a self-study course that constitute additional learning activities-(not a narration of the text) may be added to the time calculation in the formula. If the entire self-study course constitutes a video, then the prescribed word count formula would consist of the actual video time plus the time for the questions. There would be no word count for text used in the formula. The formula is based on 180 words per minute, the average reading speed of adults. Review questions and exercises are rated 1.85 minutes per question. The prescribed word count formula is as follows: [(# of words/180) + actual audio/video duration time +(# of questions X 1.85)]/50 =CE Credit When course providers purchase courses from other vendors or developers, in which the word count formula was used to calculate the credits, the provider should review the calculation for appropriateness. For purchased courses, in which the word count formula calculation was not performed or provided, the provider must perform the word count formula calculation or conduct pilot testing as described above.

Nano Learning-credit for nano learning courses is based on the actual course length and must be for either one fifth credit or two-fifth credit. Blended-credit for blended learning courses must equal the sum of the credit determinations for each of components of the course. Credits for components could be determined by actual duration time, pilot tests or word count or any combination thereof, based on the component type. Certificates of Completion – after a participant completes a course, in addition to being required to report to BET course attendance rosters, CE Providers must provide course participants documentation (electronic or paper) of their participation in the form of a Certificate of Completion. The certificate must include the CE Provider’s name and contact information, the participant’s name, the course title and unique reporting number, the date offered or completed, if applicable- the location, course subject category, instructional delivery method and the number of credits awarded. Records Responsibilities for CE Providers –Course providers must retain adequate documentation (electronic or paper) for a minimum of 5 years

• to support their compliance with the course criteria and • records of participation including the participant names and license numbers, course

names and numbers, course dates and locations (when applicable),number of credits earned by participants

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CE Provider & Course Evaluation/Approval Process Draft Any entity wanting to offer courses would submit a Continuing Education Provider Application to the Florida Board of Accountancy and must be approved prior to offering courses. This application provides the name and contact information for the provider. To be approved, CE Providers must submit at least one Initial Course Application for evaluation and approval for each different type of course delivery method used. The evaluation process involves a determination that

• the course is categorized correctly based on the subject matter • attendance monitoring mechanisms match the delivery method • the course was developed by a subject matter expert • the credits offered are appropriate

An Initial Course Application would include:

1 Course Name 2 Subject Category (A&A, Technical Bus., Beh. Studies, Florida Ethics) 3 Course Description or Executive Summary 4 Course Syllabus 5 Biographical information on the course developer or instructor 6 Delivery Method 7 Plan for Monitoring Mechanisms 8 CPE Credit Calculation 9 Process to verify student identification & a student affirmation sample 10 Sample Certificate of Completion

For Florida Ethics courses, the application would include the additional items

1 A complete course curriculum and a sample of intended course materials 2 A description of the means used to update the course in response to rule or law changes 3 An acknowledgement that no provider will allow any disciplined CPA to instruct an ethics

course and an affirmation that the provider will require any course instructor to notify the provider of any disciplinary action taken against the instructor by the Board.

Application Submission Applications would be submitted to BET to determine the application is complete and the appropriate fees are collected. The Initial Course Applications would then be submitted to the CPA Division for approval. Initial Course Review Process The application and course materials submitted by a CE Provider would be reviewed by the CPA board office staff or another Board designee (i.e. a committee or expert consultant). This includes a determination that

1 the course subject category is correct based on the course description & syllabus and 2 the course developer biographical information ties to the course subject matter and 3 the delivery method is coupled with the appropriate type and number of attendance

requirement or monitoring mechanisms, and 4 an assessment and answer key are included for self-study or nano-learning courses and

for blended courses when applicable and

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5 the assessment score requirements for a participant to receive credit must meet the requirements (70% for self-study or 100% for nano-learning) and

6 the course credit is based on an acceptable calculation method for the instructional delivery method

7 and a search for omissions or miss-matched documentation. Additionally, for Florida Ethics courses, the review would include a determination the applicant

1 is an eligible course provider (F.A.C. 61H1-33.0032 (2)) and 2 is not a certified public accountant who has been disciplined by the Board.

Communications Regarding Rejections or Approvals. The CPA Division would notify the applicant regarding rejections or approvals. An approved CE Provider package would be routed to BET by the CPA Division for BET to then assign a provider number and the course number(s). Subsequent Course Registrations Once an Initial Course Application is approved, a CE Provider may then add more courses for using the same delivery method by submitting to BET a Course Registration Application that does not include a course review by the CPA Division. A CE Provider, submitting a course using a pre-approved instructional delivery method would submit their Course Registration Application for approval to BET. A Course Registration Application would include:

1 Course Name 2 Subject Category (A&A, Technical Bus., Beh. Studies, Florida Ethics) 3 Course Description or Executive Summary 4 Course Syllabus 5 Biographical information on the course developer or instructor 6 CPE Credit Calculation 7 Delivery Method 8 Plan for Monitoring Mechanisms (type and number) 9 Process to verify student identification & a student affirmation sample 10 Sample Certificate of Completion

The BET approval process would be a determination that:

• the application is in fact from a provider already approved to use this instruction method, • the application is complete and fees have been collected, • the designated course subject category aligns with the course description/summary • the number of monitoring mechanisms is adequate for the number of credits • self-study and nano-learning courses include an assessment • credit awarded for group courses are based on an actual learning time calculation • credit awarded for self-study courses are based a pilot test or word count calculation

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NASBA Provider Short Form Based on the NASBA National Registry process and application of the rigorous Standards for Continuing Professional Education, providers & courses currently registered in the National Registry would be “grandfathered” into the new system. These providers would submit a “NASBA Provider Short-Form” application to BET for evaluation and approval. The application would include

1. CE Provider Application 2. NASBA National Registry Approval 3. Recommended Course Subject Category 4. Delivery Method 5. Recommended CPE Credits 6. Sample Student Affirmation 7. Sample Certificate of Completion

Note: (Items 2-5 may be a part of the NASBA approval documentation and would not require supporting documentation for this application) Approved Course Numbers or Denials For approved Course Registration Applications, BET would assign the course number. Denials would be routed to the CPA Division for review and further communication with course providers. Renewal of CE Providers An Approved Provider can add additional courses using the same instructional method, until the first day of the month of their two year anniversary. Prior to the two year anniversary, the provider will have to go through a renewal process with the CPA board/office. The renewal process will mirror the initial application process-a review of a sample course for each instructional method used by the provider for any new courses to be offered and payment of a renewal fee. If approved, all courses offered by the provider, registered with BET will be extended by 2 years and any new courses will be accepted for registration with BET. If not approved for renewal, all courses will expire on the anniversary date. Lists of Approved Providers and Approved Courses: BET would maintain a list of approved CE Providers and approved Courses available to the public. The list includes the instructional methods approved for each sponsor to be used for subsequent course approvals. Instructor Credit Currently 61H1-33.003 F.A.C. allows for instructors, lecturers, panelists, discussion leaders of CPE courses to obtain CPE credits at twice the participant credits for the first time they present a course, for the second time, the same CPE credits as participants and no credits thereafter. Instructors would need to submit an application to the CPA Division for these type credits. The approval process would be different but the BET system would need to allow for inclusion of these type credits after approval.

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Course Approval Criteria To be approved, the CE Provider must submit a complete Continuing Education Provider Application and an Initial Course Application that includes:

1 Course Name 2 Course Subject Category (A&A, Technical Bus., Beh. Studies, Florida Ethics) 3 Course description or executive summary and a course syllabus 4 Biographical information on the course developer or instructor 5 Course Type (instructional delivery method) 6 Plan for Monitoring Attendance & Engagement 7 Course Assessment and Answer Key for Self-Study or Nano-Learning courses 8 CPE Credit Calculation 9 Plan to verify student identification & a student affirmation sample 10 Sample Certificate of Completion

For Florida Ethics courses, the application would include the additional items

1 A complete course curriculum and sample of intended course materials 2 A description of the means used to update the course in response to rule or law changes 3 An acknowledgement that no provider will allow any disciplined CPA to instruct an ethics

course and an affirmation that the provider will require any course instructor to notify the provider of any disciplinary action taken against the instructor by the Board.

Approval Criteria

1. The course name should not be misleading based on the subject matter. 2. The designated course subject category must align with the course description or

executive summary and the course syllabus materials. 3. The biographical information on the course provider or instructor reflects education,

practical work experience or both in the course subject matter. 4. The course type designation is accurate based on the instructional delivery method. 5. The plan for monitoring attendance and engagement includes the appropriate type of

monitoring mechanisms based on the course type. a. Group live courses must deploy at least one monitoring action per credit b. Group internet courses must deploy at least three monitoring actions per credit c. Self-study and Nano-learning courses must include a post course assessment completed

by the participant d. Blended courses must deploy a blend of monitoring mechanisms based on the

components of the course. 6. Self-Study and Nano-learning course must include assessments 7. All CE course credit is based on 50 minutes of course time equals one credit. 8. The course package must document a credit calculation.

a. Credit for group courses is based on actual time spent in learning activities. b. Credit for self-study courses is based on pilot tests or a word count formula. c. Credit for nano learning courses is based on actual time spent in learning activities and is

limited to either one-fifth or two-fifth credits. d. Credit for blended courses is the sum of the components determined by actual duration

time, pilot tests or word count or any combination thereof, based on the component type. 9. The course package must include a plan to verify student identification. 10. The course package must include an acceptable example of an affirmation required of

each student, indicating they will personally complete each module of the course or if at the end of the course, indicating that she/he personally completed each module or session of the course.

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A Course Registration Application would include:

1 Course Name 2 Course Subject Category (A&A, Technical Bus., Beh. Studies, Florida Ethics) 3 Course Description or Executive Summary 4 Course Syllabus 5 Biographical information on the course developer or instructor 6 CPE Credit Calculation 7 Course Type (instructional delivery method) 8 Attendance Requirements or Interactive Distance Learning Requirements 9 Process to verify student identification & a student affirmation sample 10 Sample Certificate of Completion

Approval Criteria

The BET approval process would be a determination that:

1. the application is in fact from a provider already approved to use this instruction method, 2. the application is complete and fees have been collected, 3. the designated course subject category must align with the course description/summary 4. the number of monitoring mechanisms must be adequate for the number of credits 5. self-study and nano-learning courses must include an assessment 6. credit awarded for group courses must be based on an actual learning time calculation 7. credit awarded for self-study courses must be based on a pilot test or a word count

calculation 8. sample affirmations and certificates of completion

A NASBA Provider Short Form Application would include:

1. CE Provider Application 2. Course Name 3. NASBA National Registry Approval 4. Recommended Subject Category 5. Delivery Method 6. Recommended CPE Credits 7. Sample Student Affirmation 8. Sample Certificate of Completion

Approval Criteria

The BET approval process would be a determination that

1 CE Provider application is complete 2 All fees are collected 3 NASBA documentation supports the

a. Subject Category b. Delivery Method c. Recommended Credits

4. Sample affirmations and certificates of completion include all the required information

CHAPTER 61H1-33 REESTABLISHMENT OF PROFESSIONAL KNOWLEDGE AND COMPETENCY

61H1-33.001 Certified Public Accountants Required to Comply with this Chapter 61H1-33.002 Organization and Administration 61H1-33.003 Continuing Professional Education 61H1-33.0031 Continuing Professional Education/Ethics 61H1-33.0032 Board Approval of CPA Ethics Continuing Education by Providers 61H1-33.0033 Obligations of CPA Ethics Course Continuing Education Providers 61H1-33.0034 Evaluation of Continuing Education CPA Ethics Course Providers 61H1-33.00341 Duration of Continuing Education CPA Ethics Course Provider Status 61H1-33.00342 Continuing Education CPA Ethics Courses – Standards for Approval of Courses 61H1-33.0035 Continuing Professional Education/Governmental Auditing 61H1-33.006 Inactive or Delinquent Florida Certified Public Accountants Who Desire to Become Active Licensees 61H1-33.0065 Exemption from Renewal Requirements for Spouses of Members of the Armed Forces of the United States

61H1-33.001 Certified Public Accountants Required to Comply with this Chapter. (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) Each Florida certified public accountant must satisfactorily complete the required contiuing professional education as the

Board has prescribed during each license renewal period excluding the first renewal period of his/her current license shall commence his/her reestablishment period on the date indicated on his/her Florida certificate. The initial designated reestablishment period for such Florida certified public accountant shall end on the third June 30th following the date indicated on his/her Florida certificate. Each succeeding reestablishment period shall begin on July 1, and end on June 30, two years thereafter.

(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, 473.312, 473.313 FS. Law Implemented 473.311, 473.312, 473.313 FS. History–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, .

61H1-33.002 Organization and Administration. There is created the Committee on Continuing Professional Education. Subject to the approval of the Board, said Committee may 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. History–New 12-4-79, Amended 2-3-81, 7-2-85, Formerly 21A-33.02, 21A-33.002, Amended 10-26-09, .

61H1-33.003 Continuing Professional Education. (1)(a) In any given license renewal 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 continuing educational instruction or training in public accounting subjects or courses of study, as defined hereinafter, from a provider approved pursuant to Rule 61H1-33.0032, F.A.C., of which:

(a) at least 8 hours must have been in accounting-related and/or auditing-related subjects; and of which (b) no more than 20 hours may be in behavioral subjects; and

(c) at least four hours shall be in Florida Board-approved ethics. In the event the four hours in ethics is completed in two modules, the Florida certified public accountants must complete the four-hour requirement with the same provider.

(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.

(2) Educational instruction or training in public accounting subjects or courses of study is hereby defined as formal programs of learning as defined below, which contribute directly to professional competency following licensure to practice public accountancy. Subjects or courses of study qualifying an individual for the purposes of this shall be limited to:

(a) Accounting and auditing subjects to consist of: Accounting and financial reporting subjects, the body of knowledge dealing with recent pronouncements of authoritative accounting principles issued by the standard-setting bodies, and any other related subject generally classified within the accounting discipline. Subjects include auditing subjects related to the examination of financial statements, operations systems, and programs; the review of internal and management controls; and the reporting on the results of audit findings, compilation and review. It also includes assurance services that relate to Standards for Attest Engagements.

(b) Technical business subjects to consist of: 1. Taxation including tax compliance and tax planning. 2. Consulting services including management advisory services; personal financial planning services; planning and control

systems dealing with planning, organizing and controlling any phase of individual financial activity or business activity; designing, implementing, and evaluating operating systems as well as business advisory services and personal financial planning.

3. Management including practice management for the public practitioner; financial management of an organization including information systems, budgeting and asset management, planning, buying and selling businesses, contracting for goods and services and foreign operation; budgeting; cost analysis; human resource management; and financial management.

4. Specialized knowledge and applications including subjects related to specialized industries such as not for profit organizations, health care, oil and gas.

(c) The ethics courses shall be obtained from a provider approved pursuant to Rule 61H1-33.0032, F.A.C., and consist of: 1. A review of Chapters 455 and 473, F.S., and the related administrative rules. 2. The ethics course may include Other subjects 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.

(d) Behavioral subjects including oral and written communications and the social environment of business. All courses not covered above are considered behavior except for business meetings, social functions, committee service and courses in elementary accounting or basic mathematics which do not qualify for credit.

(3) Credit may be prorated by the sponsor for courses that cover more than one area of study by (1) prorating the amount of time spent in each area or (2) awarding credit based on the lowest topic covered with accounting and auditing being the highest and behavioral the lowest. Therefore an eight-hour course that was 75% accounting and auditing and 25% management would receive six (6) hours of accounting and auditing credit and two (2) hours of technical business or eight (8) hours of all technical business. Hours cannot be prorated in less than half-hour increments.

(4) The Board shall approve courses that meet the requirments of this rule as In order for a Florida certified public accountant to receive credit for programs of learning, as defined above, assign a course approval number, and assign the appropriate credit hours for completion of each course. Credit may only be given for completion of Board approved courses. Course providers must submit courses for approval on the Department approved form. the following formalities and further requirements must be met:

(a) Courses taken at institutions of higher education: 1. Higher education credit courses taken from an accredited institution as defined in subsection 61H1-27.001(1), F.A.C., shall

be credited for continuing professional education purposes at the rate of 15 hours for each semester hour of higher education credit and 10 hours for each quarter hour of higher education credit, provided the number of contact hours (hours in the classroom) totals at least 90% of the continuing professional education credit so determined. Otherwise, continuing professional education credit shall be limited to the actual number of contact hours.

2. Higher education non-credit courses shall be credited for continuing professional education purposes equivalent to the actual number of contact hours.

3. Continuing professional education credit for instructing a higher education course shall be twice the credit which would have been granted participants for the first presentation of a specific course of program, the same as the credit granted a participant for the second presentation and none thereafter, except as permitted by subparagraph 61H1-33.003(4)(b)4., F.A.C.

4. No continuing professional education credit shall be permitted for attending or instructing accounting courses considered to be elementary.

(b) Other professional education or training: 1. Professional development courses shall be credited for continuing professional education purposes in increments of not less

than one half hour, equivalent to the actual number of contact hours (hours in the classroom which must include at least fifty minutes of continuous participation per contact hour or twenty-five minutes per contact half hour) provided an outline (defined as a schedule of activity listing major topics of discussion) is prepared in advance and retained; a course is at least one contact hour or half hour in length; the course conducted by a qualified instructor, lecturer or discussion leader; and a record of registration and attendance is maintained. For this purpose, a one-day program will be granted eight hours credit if the total lapsed time is at least eight hours and the contact time is approximately 400 minutes. An instructor, lecturer or discussion leader will be considered qualified if, through formal training or experience, he has obtained sufficient knowledge of the subject matter to competently instruct the course. A course participant will be granted credit for only that portion of a course actually attended. If a record of registration and attendance is not maintained by the sponsoring organization, the course participant must be able to prove registration and attendance.

2. Formal organization in-firm educational programs shall be credited for continuing professional education purposes to the same extent and by the same requirements as other professional development courses.

3. Instructors, lecturers, panelists and discussion leaders for professional development courses and formal organized in-firm educational programs shall be credited for continuing professional education purposes at twice the credit granted participants for the first presentation of a specific course or program, the same as the credit granted a participant for the second presentation and none thereafter, except as permitted in subparagraph 61H1-33.003(4)(b)4., F.A.C. Co-panelists and co-discussion leaders shall be credited for the portion of specific course or program they must prepare to discuss and lead as a co-panelist or co-discussion leader.

4. To the extent course content has been substantially revised, the revised portion shall be considered a first presentation for the purposes of subparagraph 61H1-33.003(4)(b)3., F.A.C.

(5) Each Florida certified public accountant shall, as a part of the biennial licensure renewal, on or before December 31 prior to his/her biennial license renewal, comply with the continuing professional education requirements during the applicable reestablishment period. Each Florida certified public accountant’s documentation supporting such compliance shall be retained through the two years following a two-year reestablishment period. Documentation is to be retained to support evidence of completion of the required hours to enable an audit by the Department of Business and Professional Regulation (DBPR) to determine compliance with the requirements. Documentation for each course shall be in a format to include course title and date, number of hours earned, attendee name, certified public accountant course provider name, number, and signature of the provider furnishing said certificate, and when requested shall be recorded using form DBPR CPA 41, entitled Continuing Professional Education Reporting Form, hereby incorporated by reference and effective January 2016, and available at http://www.myfloridalicense.com/dbpr/cpa/forms.html, or in electronic format prescribed by the Board at http://fl.cpetracking.com or at http://www.flrules.org/Gateway/reference.asp?No=Ref-06682. If staff review or review by the Committee on Continuing Professional Education determines that courses are either improperly classified or do not otherwise meet the requirements of the chapter, then the Florida certified public accountant shall be notified and given 60 days from the date of notification to comply with the continuing professional education requirements. Florida certified public accountants who complete the continuing professional education requirements timely but who are found to be deficient after December 31 of their renewal year must correct the error and pay a $50 fine within 60 days of the aforementioned notice. Failure to timely correct the error and pay the fine shall consititute grounds for disciplinary action pursuant to Section 455.227 or 473.323, F.S.

(6) Sponsors of formal correspondence or other individual study technical business and accounting and auditing programs must be approved by the National Association of State Board of Accountancy Quality Assurance Service.

Rulemaking Authority 455.213(6), 455.2179, 473.304, 473.312 FS. Law Implemented 455.213(6), 455.2179, 473.312(1)(a), (b), (c) FS. History–New 12-4-79, Amended 2-3-81, 4-5-83, 10-19-83, 8-20-85, Formerly 21A-33.03, Amended 9-18-88, 7-7-92, 12-2-92, Formerly 21A-33.003, Amended 12-14-93, 1-26-98, 12-17-00, 8-21-01, 3-21-05, 5-18-05, 7-10-05, 7-23-06, 12-10-09, 7-7-10, 11-7-12, 8-7-13, 4-21-16, 11-3-19, ___________.

http://www.flrules.org/Gateway/reference.asp?No=Ref-06682

61H1-33.0031 Continuing Professional Education/Ethics. (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(6), 473.304, 473.312 FS. Law Implemented 455.213(6), 473.312(1)(a), (c) FS. History–New 5-18-05, Amended 10-26-09, Repealed__________.

61H1-33.0032 Board Approval of CPA Ethics Continuing Education by Providers. (1) Applicants for continuing education provider status to offer courses which satisfy 61H1-33.003 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. All providers of continuing education courses must be approved by the Board prior to offering continuing education courses.

(2) (a) All individuals or organizations seeking to be approved as a continuing education provider must submit a completed continuing education provider application to the Department. 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.

(b) A complete application for continuing education provider status shall consist of the following items and information: 1. A completed application on a form prescribed by the department, copies of which may be obtained from the Board office. 2. A fee of $250; and 3. A sample copy of the certificate of completion which the provider shall supply to all licensees or registrants who successfully

complete courses given by the provider. (c) Upon approval by the Board of the individual or organization as a continuing education provider, a continuing education

provider number will be assigned by the Department to the provider; and, shall be included in all future correspondence or submissions by the provider to the Board or the Department.

(d) A sponsor or provider of a course or program approved as of July 1, 2020 by the National Association of State Board of Accountancy Quality Assurance Service that submits a completed application is deemed approved as a contiuing education provider and shall be assigned a provider number by the Board.

(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; (i) Biographical information on the instructor or course developer, supporting their expertise in the specific subject matter area

a description of the instructional delivery method to be used for a course; (j) A description of the instructional delivery method to be used for a course complete course curriculum; (k) A plan for attendance monitoring mechanisms commensurate with the delivery method; and

(l) A course credit calculation. (4) Should the Board determine that the provider has failed to provide appropriate continuing education services, it shall request

that the Department issue an order requiring the provider to cease and desist from offering certified public accountant ethics continuing education courses and shall request that the Department revoke any approval of the certified public accountant ethics course provider granted by the Board.

(5) No provider may allow any certified public accountant to conduct any certified public accountant ethics course or seminar offered by the provider if that certified public accountant has been disciplined. Upon receipt of notice from an instructor that the instructor has been disciplined, the provider shall, within fourteen (14) days, write to the Board office and confirm that the instructor is no longer conducting certified public accountant ethics courses or seminars offered by the provider. For the purpose of this subsection, a letter of guidance shall not constitute “discipline.”

(6) The Board retains the right and authority to audit and/or monitor programs and review records and course materials given by any provider approved pursuant to this rule. The Board shall revoke the approved status of the ethics course provider or reject individual ethics courses given by an ethics course provider if the provider disseminated any false or misleading information in connection with the continuing education programs, or if the provider fails to conform to and abide by the rules of the Board.

Rulemaking Authority 455.213(6), 455.2178, 455.2179, 473.304, 473.312 FS. Law Implemented 455.213(6), 455.2178, 455.2179, 473.312(1)(a), (c) FS. History–New 6-30-05, Amended 9-24-07, 12-11-07, 12-10-09, 1-7-13,_______________.

61H1-33.0033 Obligations of CPA Ethics Course Continuing Education Providers. To maintain an approved status as a an ethics course continuing education provider, the provider must:

(1) Retain documentation that the course instructor is qualified as follows: (a) A certified public accountant who has practiced in a public accounting firm for five of the last ten years, whose background, training, education or experience makes it appropriate for the person to teach the course; (b) A person with a four year college or graduate degree may teach a course in their field of study; or

(c) A person substantially qualified within the area of expertise being taught. (2) Require each Florida certified public accountant to complete the entire four-hour certified public accountant ethics course

requirement in order to receive a certificate of attendance. Offer the four-hour certified public accountant ethics course in one module of four credit hours or two modules of two credit hours.

(3) Furnish each attendee with an individual certificate of attendance in a format to include course title and date, number of hours earned, attendee name, certified public accountant ethics course provider name, number, and signature by the provider furnishing said certificate. An attendance record shall be maintained by the provider for four years and shall be available for inspection by the Board. Providers shall maintain security of attendance records and attendance records.

(4) Ensure that all promotional material for courses or seminars offered to Florida certified public accountants accountant for credit contain the certified public accountant ethics course provider number and course title.

(5) Allow only one hour credit for each hour of classroom, audio or video instruction, an “hour of classroom, audio or video instruction” being a minimum of 50 minutes instruction or presentation.

(6) Allow only one hour of credit for each “hour of correspondence study.” The “hour of correspondence study” must be based on the average completion time of each course as established by the provider.

(7) Provide a written examination to each participating Florida certified public accountant in correspondence study courses. In order to complete the course, the Florida certified public accountant must sign and date the examination and receive a minimum grade of eighty percent (80%). If a Florida certified public accountant fails the examination, the Florida certified public accountant will be permitted to take the examination again in order to achieve a passing grade.

(8) Ensure that all correspondence or other individual study courses are approved by the Board National Association of State Boards of Accountancy Quality Assurance Service.

(9) Notify the Board within thirty (30) days of any change in the address or telephone number of the provider. (10) Allow the Board to have access to information concerning courses or seminars conducted by the provider for continuing

education credit. (11) (e) Continuing education providers shall electronically provide to the Department the list of attendees at each of its offered

courses within 30 business days of the completion of the course. However, the continuing education provider shall electronically report to the Department completion of a licensee’s course within 10 business days beginning on the 30th day before the renewal deadline or prior to the renewal date, whichever occurs sooner. For correspondence study courses, the provider shall electronically

supply the list of those individuals successfully completing the course by the 5th of the month following the calendar month in which the provider received documentation and was able to determine the successful completion of the course by the individual. This list shall include the provider’s name and provider number, the name and license number of the attendee, the date the course was completed, and the course number. All documents from the provider shall be submitted electronically to the Department and must be in a form as agreed to by the Department with the provider. Failure to comply with the time and form requirements will result in disciplinary action taken against the provider and the course approval. Upon request, attendance records shall be made available for inspection by the Department at such reasonable time and location as determined by the Department.

Rulemaking Authority 455.213(6), 455.2178, 455.2179, 473.304, 473.312 FS. Law Implemented 455.213(6), 455.2178, 455.2179, 473.312(1)(a), (c) FS. History–New 5-18-05, Amended 10-26-09, 11-7-12,____________.

61H1-33.0034 Evaluation of Continuing Education CPA Ethics Course Providers. 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 120.55(1)(a)4., 455.213(6), 455.2178, 455.2179, 473.304, 473.312 FS. Law Implemented 455.213(6), 455.2178, 455.2179, 473.312(1)(a), (c) FS. History–New 5-18-05,____________.

61H1-33.00341 Duration of Continuing Education CPA Ethics Course Provider Status. (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 120.55(1)(a)4., 455.213(6), 455.2178, 455.2179, 473.304, 473.312 FS. Law Implemented 455.213(6), 455.2178, 455.2179, 473.312(1)(a), (c) FS. History–New 5-18-05, _______________.

61H1-33.00342 Continuing Education CPA Ethics Courses – Standards for Approval of Courses. (1) In order to meet the requirements of paragraph 61H1-33.0032(3)(b), F.A.C., each approved Continuing Education 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. (3) A provider may meet the requirements set forth herein through various generally accepted methodologies. Thus, lectures,

case studies, discussion groups, interactive studies and other recognized methods may be utilized. Additionally, providers may target specific areas of CPA practice in each course submitted for approval. A provider may offer a course module which, for example, addresses CPA ethics and professionalism in Tax Practice or Managerial Accounting as well as other areas of practice.

(4) Upon receipt of the syllabus required in subsection 61H1-33.00342(2) 61H1-33.0342(2), F.A.C., the Board will review the course to determine whether it complies with this rule, the provisions of Section 473.312(1), F.S., and the CPA Ethics Provider Rules set forth in Chapter 61H1-33, F.A.C. If the Board rejects a course in whole or in part, a provider will be offered the option of modifying the course or withdrawing the course and resubmitting the course for approval. However, all courses submitted for approval must be submitted at least sixty (60) days prior to either the ending of the provider’s approval as a Continuing Education CPA Ethics Course Provider as set forth in Rule 61H1-33.00341, F.A.C., or sixty (60) days prior to the initial date the course will be taught–whichever occurs earlier.

Rulemaking Authority 455.2177, 455.2178, 455.2179, 473.304, 473.312 FS. Law Implemented 455.2177, 455.2178, 455.2179, 473.312(1)(a), (c) FS. History–New 7-10-05,___________.

61H1-33.0035 Continuing Professional Education/Governmental Auditing. (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 2007 commonly referred to as the “Yellow Book,” effective July 2007, which is hereby incorporated by reference, 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. (2) Certified public accountants conducting audits controlled by either paragraph (a) or (b) below, shall be required to take 24

hours of governmental CPE and shall be required to comply with the CPE requirements imposed by Government Auditing Standards.

(a) Government Auditing Standards, 2007 Revision, issued by the U.S. Government Accountability Office, which may be obtained at http://www.gao.gov/govaud/ybk01.htm.

(b) The Rules of the Auditor General, Chapter 10.550, which may be obtained at http://www.myflorida.com/audgen/pages/rules.htm.

(3) The required 24 hours of governmental CPE may be used to meet the courses required in paragraph 61H1-33.003(1)(a), F.A.C., provided they meet the requirements of subsection 61H1-33.003(2), F.A.C.

Rulemaking Authority 473.312(3) FS. Law Implemented 473.312(3) FS. History–New 8-22-90, Amended 7-7-92, Formerly 21A-33.0035, Amended 5-26-96, 4-13-08, 12-10-09,____________.

61H1-33.006 Inactive or Delinquent Florida Certified Public Accountants Who Desire to Become Active Licensees. (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 Form DBPR CPA 7 – CPA Change of Status Application, hereby incorporated by reference and effective May 2018; copies of the form may be obtained from the Board office, or at http://www.flrules.org/Gateway/reference.asp?No=Ref-09610, or at http://www.myfloridalicense.com/dbpr/cpa/documents/DBPRCPA7CPAChangeofStatusApplication2016_011.pdf. However, if a license is delinquent on January 1 for failure to comply with Rule 61H1-33.003, F.A.C., through failure to report compliance with continuing professional education requirements by the immediately prior December 31st, a Florida certified public accountant may reactivate, pursuant to Section 473.311, F.S., by certifying the required hours have been completed, paying the fees required by Rules 61H1-31.003, 31.004 and 31.006, F.A.C., by March 15 of the same year of the delinquency.

(2) Each such application shall demonstrate successful completion of the required number of continuing professional education hours as follows:

Accounting/Auditing Ethics Behavioral Total Hours

http://www.flrules.org/Gateway/reference.asp?No=Ref-09610

At least 30 hours At least 8 hours, unless the CPA has submitted proof of completion of their CPE for the previous biennium ending December 31 to the board by March 15, no additional hours are required to reactivate pursuant to subsection 61H1-33.006(1), F.A.C.

No more than 30 hours 120 Hours

(3) All continuing perfessional education course must be completed no more than twenty-four (24) months immediately preceding the date of the application for reactivation.

(4) 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. History–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.

61H1-33.0065 Exemption from Renewal Requirements for Spouses of Members of the Armed Forces of the United States. A Florida certified public accountant who is the spouse of a member of the Armed Forces of the United States and was caused to be absent from the State of Florida because of the spouse’s duties with the armed forces shall be exempt from all licensure renewal provisions under these rules during such absence. The Florida certified public accountant must show proof to the Board of the absence and the spouse’s military status.

Rulemaking Authority 455.02(2) FS. Law Implemented 455.02(2) FS. History–New 7-13-04, Amended 10-26-09.

july 23, 2020 board meeting materials · this subsection does not preclude ... • allows periodic...

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