61H1-25.001: Responsibility for Other Persons
PURPOSE AND EFFECT: The Board proposes the rule amendment in order to clarify language concerning the certified public accountant.
SUBJECT AREA TO BE ADDRESSED: Responsibility for Other Persons.
SPECIFIC AUTHORITY: 473.304, 473.323 FS
LAW IMPLEMENTED: 473.322, 473.323 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: Veloria Kelly, Division Director, Board of Accountancy, 240 N.W. 76th Dr., Suite A, Gainesville, Florida 32607
THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS:
61H1-25.001 Responsibility for Other Persons.
A certified public accountant licensee shall not permit others to carry out on his/her behalf, either with or without compensation, acts which, if carried out by the certified public accountant licensee would place him/her in violation of Chapters 455 and 473, F.S., or rules promulgated thereto.
Rulemaking Specific Authority 473.304, 473.323 FS. Law Implemented 473.322, 473.323 FS. History–New 12-4-79, Formerly 21A-25.01, 21A-25.001, Amended_________.