61H1-26.003: Licensure of Firm Names
PURPOSE AND EFFECT: The Board proposes the rule amendment in order to clarify language concerning the certified public accountant and to clarify the requirements for licensure of Florida CPA firms.
SUBJECT AREA TO BE ADDRESSED: Licensure of Florida Certified Public Accountant 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: 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:
61H1-26.003 Licensure of Florida Certified Public Accountant Firms Names.
Every firm practicing public accounting in Florida firm and non-Florida firm required to be licensed pursuant to Section 473.3101(1)(a), F.S. shall be certified for licensure by the Board on a biennial basis, and shall furnish its firm name, addresses and telephone numbers of main office and any branch offices in Florida as well as the names of all licensed professional staff and all non-licensed owners. Said The firms must also disclose whether any non-certified public accountant CPA owners have convictions or findings of guilt, regardless of adjudication, of a crime in any jurisdiction and judgment or settlements of civil lawsuits (excluding domestic matters), or having been acted against including denial of licensure by any regulatory agency by a court or regulatory agency and any other matters which show a lack of good moral character. (gGood moral cCharacter is defined in Section 473.306(4)(a), F.S.)
Rulemaking Specific Authority 473.304, 473.3101 FS. Law Implemented 473.3101 FS. History–New 12-4-79, Amended 2-3-81, Formerly 21A-26.03, Amended 6-4-86, Formerly 21A-26.003, Amended 2-3-94, 12-30-97,_________.