61H1-26.004: Licensure of Changes by Firms
PURPOSE AND EFFECT: The Board proposes to amend the rule to delete the requirement that every two years firms file with the Division of Certified Public Accounting, a list of co-partners, shareholders or members who are non-CPAs.
SUBJECT AREA TO BE ADDRESSED: Licensure of Changes by Firms.
SPECIFIC AUTHORITY: 473.304, 473.3101 FS.
LAW IMPLEMENTED: 473.3101 FS.
IF REQUESTED IN WRITING AND NOT DEEMED UNNECESSARY BY THE AGENCY HEAD, A RULE DEVELOPMENT WORKSHOP WILL BE NOTICED IN THE NEXT AVAILABLE FLORIDA ADMINISTRATIVE WEEKLY.
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: John Johnson, Executive Director, Board of Accountancy/ MQA, 240 N.W. 76th Dr., Suite A, Gainesville, Florida 32607
THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS:
61H1-26.004 Licensure of Changes by Firms.
(1) No change.
(2) A firm licensed pursuant to Rule 61H1-26.003, F.A.C., shall file with the Division of Certified Public Accounting by March 1 every two years a list of all co-partners, shareholders or members in the U.S. as of December 31, indicating those that are non-CPAs.
(2)(3) No change.
Specific Authority 473.304, 473.3101 FS. Law Implemented 473.3101 FS. History–New 12-4-79, Amended 2-3-81, Formerly 21A-26.04, Amended 6-4-86, Formerly 21A-26.004, Amended 11-3-97, 7-16-98, 8-17-98, 1-31-05, ________.