Notice of Proposed Rule

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION
Board of Accountancy
RULE NO: RULE TITLE
61H1-36.005: Citations
PURPOSE AND EFFECT: The Board proposes to amend this rule to add a violation and accompanying fine.
SUMMARY: A new violation and penalty will be added to the rule.
SUMMARY OF ESTIMATED REGULATORY COSTS: No Statement of Estimated Regulatory Cost was prepared.
Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.
SPECIFIC AUTHORITY: 455.224, 455.225, 473.304 FS.
LAW IMPLEMENTED: 455.224 FS.
IF REQUESTED WITHIN 21 DAYS OF THE DATE OF THIS NOTICE, A HEARING WILL BE SCHEDULED AND ANNOUNCED IN FAW.
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: John Johnson, Division Director, Board of Accountancy/MQA, 240 NW 76th Dr., Suite A, Gainesville, Florida 32607.

THE FULL TEXT OF THE PROPOSED RULE IS:

61H1-36.005 Citations.

      (1) No change.

      (2) No change.

      (3) The following violations with accompanying fines may be disposed by the citation:

(a) Practicing on an inactive or delinquent license (Section 473.323 (l)(i), F.S.)

Reprimand and fine based on length of time in practice while inactive; $100/month or $5,000 maximum (penalty will require licensure or cease practice.)

(b) Licensees practicing in an unlicensed firm (including sole proprietors) or otherwise in violation of Sections 473.309, 473.3101 and 473.323(1)(g), F.S.

Reprimand and $100 per month fine to maximum of $5,000 and suspension of right to practice until corrected.

(c) Licensees who complete continuing professional education requirements timely but who are found to be deficient after December 1st  of their renewal year (subsection 61H1-33.003(5), F.A.C.)

Submit documentation that deficient hours have been completed and pay $50 fine within 60 days.

(d) Licensees who fail to timely submit complete documentation for a CE audit

fined $100 per month

(e) Retention of client records when records are returned more than three months after the date requested and there is no evidence that the failure to return the records was due to any fees not being paid. (Rule 61H1-23.002, F.A.C.)     

$500 fine.

      (4) No change.

      (5) No change.

 

Specific Authority: 455.224, 455.225, 473.304 F.S. Law Implemented: 455.224 F.S. History-New 12-30-91, Formerly 21A-36.005, Amended 12-7-93, 5-23-94, 8-16-99, 5-11-03,                         .


NAME OF PERSON ORIGINATING PROPOSED RULE: Board of Accountancy.
NAME OF SUPERVISOR OR PERSON WHO APPROVED THE PROPOSED RULE: Board of Accountancy.
DATE PROPOSED RULE APPROVED BY AGENCY HEAD: April 20, 2006
DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAW: October 28, 2005.