61H1-20.013: Employee
PURPOSE AND EFFECT: The Board proposes the rule amendment to update the language concerning the certified public accountant.
SUMMARY: Language concerning the certified public accountant will be updated.
SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS: No Statement of Estimated Regulatory Cost was prepared. The Board determined the proposed rules will not have an impact on small business.
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: 473.304 FS.
LAW IMPLEMENTED: 473.302, 473.309(1)(b), 473.3101 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: Veloria A. Kelly, Division Director, Board of Accountancy, 240 N.W. 76th Drive, Suite A, Gainesville, Florida 32607
THE FULL TEXT OF THE PROPOSED RULE IS:
61H1-20.013 Employee.
A certified public accountant licensee would be considered an employee of a CPA firm for purposes of Chapter 473 if the certified public accountant licensee has the status of an employee under the usual common law rules applicable in determining the employer-employee relationship. A certified public accountant licensee may be leased licensed to a CPA firm through an employee leasing company as defined in Section 443.036(16), F.S., as long as the CPA firm has the power to hire and fire, has complete supervision and control over the certified public accountant’s licensee’s work product, and accepts the certified public accountant licensee as its responsibility for purposes of complying with Rule 61H1-26.002, F.A.C.
Rulemaking Specific Authority 473.304, FS. Law Implemented 473.302, 473.309(1)(b), 473.3101 FS. History–New 10-17-90, Formerly 21A-20.013, Amended_________.