Board of Accountancy Rule Changes

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The Florida Administrative Code has more than 70 chapters and thousands of pages.  Fortunately, the Administrative Code assigns each agency a title number, and each division is assigned a division code.  The portion of the code relating to the Department of Business and Professional Regulation is Chapter 61 and rules pertaining to the Board of Accountancy can be found in Chapter 61H1.

Below are the proposed and final rule changes made by the Florida Board of Accountancy.

August 20, 2009 - Present

Section/Rule

Summary / Subject / Rule Title

Rule Proposals
(Strike/Underline)

Final

61H1-28.007

Law and Rules Examination (Repealed)

6/26/09

8/20/09

61H1-28.0052

Number of Sittings, and Granting of Credit, Release of Grades and Completion of Examination, Transition Rules

6/29/09

8/20/09

61H1-31.001

Fees

6/26/09

8/20/09

61H1-38.005

Scholarships

8/7/09

10/5/09

61H1-29.005

CPA Education/CPE Credit

8/21/09

10/26/09

61H1-33.0065

Exemption from Renewal Requirements for Spouses of Members of the Armed Forces of the United States

8/21/09

10/26/09

61H1-33.0033

Obligations of CPA Ethics Course Continuing Education Providers

8/21/09

10/26/09

61H1-33.0031

Continuing Professional Education/Ethics

8/21/09

10/26/09

61H1-33.002

Organization and Administration

8/21/09

10/26/09

61H1-23.002

Records Disposition Responsibility

8/21/09

10/26/09

61H1-19.010

Criteria for Investigators and Consultants

8/21/09

10/26/09

61H1-25.001

Responsibility for Other Persons

8/21/09

10/26/09

61H1-28.0011

Examinations

8/21/09

10/26/09

61H1-27.005

Educational Advisory Committee

8/21/09

10/26/09

61H1-20.001

Types of Certified Public Accountants and Firms

8/7/09

11/3/09

61H1-29.004

Licensure by Endorsement; Domiciled (Repealed

9/11/09

11/3/09

61H1-33.006

Inactive or Delinquent Florida Certified Public Accountants Who Desire to Become Active Licensees

10/9/09

12/10/09

61H1-33.0035

Continuing Professional Education/Governmental Auditing

10/9/09

12/10/09

61H1-33.0032

Board Approval of CPA Ethics Continuing Education by Providers

6/26/09

12/10/09

61H1-33.003

Continuing Professional Education

10/9/09

12/10/09

61H1-33.001

Certified Public Accountants Required to Comply with this Chapter

10/9/09

12/10/09

61H1-31.001

Fees

10/9/09

12/10/09

61H1-28.0052

Number of Sittings, and Granting of Credit, Release of Grades and Completion of Examination, Transition Rules

10/9/09

12/10/09

61H1-29.003

Experience for Licensure by Endorsement

10/9/09

12/10/09

61H1-29.0025

Temporary License - Electronic Practice

10/9/09

12/10/09

61H1-29.002

Temporary License

10/9/09

12/10/09

61H1-35.002

Examination to Foreign Speaking Florida Residents

10/9/09

12/10/09

61H1-34.002

Notice to Public by Non-Licensed Persons

10/9/09

12/10/09

61H1-36.006

Mediation

10/9/09

12/10/09

61H1-24.002

Solicitation

08/21/09

12/10/09

61H1-24.001

Advertising

10/16/09

12/10/09

61H1-22.001

Competence (General Standards)

10/9/09

12/10/09

61H1-21.006

Communication with Client of Another Certified Public Accountant

8/21/09

12/10/09

61H1-21.005

Contingent Fees

8/21/09

12/10/09

61H1-21.002

Integrity and Objectivity

8/21/09

12/10/09

61H1-21.001

Independence

8/21/09

12/10/09

61H1-26.002

Minimum Capitalization or Adequate Public Liability Insurance for Florida Firms with the Exception of a Sole Proprietorship

10/9/09

12/10/09

61H1-26.001

Form of Practice and Name-Shared Office Space

10/9/09

12/10/09

61H1-27.002

Concentrations in Accounting and Business

10/9/09

12/21/09

61H1-22.011

Standards for Business Valuations (Repealed)

10/09/09

12/21/09

61H1-22.010

Standards for Personal Financial Planning (Repealed)

10/09/09

12/21/09

61H1-22.009

Standards for Attestation Engagement (Repealed

10/09/09

12/21/09

61H1-22.0086

Standards for Tax Practice (Repealed)

10/09/09

12/21/09

61H1-22.0085

Standards for Management Advisory Services (Repealed)

10/09/09

12/21/09

61H1-22.0084

Standards for Audits of Charter Schools and Similar Entities. (Repealed)

10/09/09

12/21/09

61H1-22.0083

Standards for Audits of District School Boards. (Repealed)

10/09/09

12/21/09

61H1-22.0082

Standards for Audits of Certain Nonprofit Organizations. (Repealed)

10/09/09

12/21/09

61H1-22.0081

Standards for Florida Single Audit Act Audits for Nonprofit and For-Profit Organizations. (Repealed)

10/09/09

12/21/09

61H1-22.008

Standards for Local Governmental Audits (Repealed)

10/09/09

12/21/09

61H1-22.007

Governmental Auditing Standards (Repealed)

10/09/09

12/21/09

61H1-22.006

Governmental Accounting Standards (Repealed)

10/09/09

12/21/09

61H1-22.004

Standards for Accounting and Review Services (Repealed)

10/09/09

12/21/09

61H1-22.005

Prospective Financial Statements (Repealed)

10/09/09

12/21/09

61H1-22.003

Accounting Principles (Repealed)

10/09/09

12/21/09

61H1-22.002

Auditing Standards (Repealed)

10/09/09

12/21/09

61H1-21.012

Standards for Assembled Financial Statements (Repealed)

10/09/09

12/21/09

61H1-21.003

Commissions or Referral Fees

10/9/09

12/21/09

61H1-20.0098

Standards for Business Valuations

10/30/09

12/27/09

61H1-26.005

Address of Record

10/30/09

12/27/09

61H1-27.001

College or University Requirements

10/30/09

12/27/09

61H1-26.004

Changes by Firms

10/9/09

1/26/10

61H1-26.003

Licensure of Florida Certified Public Accountant Firms

10/9/09

1/26/10

61H1-36.002

Return of Certificates or Licenses (Repealed)

1/15/10

3/7/10

61H1-35.001

Application for Foreign Licensure Examination (Repealed)

1/15/10

3/7/10

61H1-19.009

Other Board Business for Which Compensation Is Allowed (Repealed)

1/15/10

3/7/10

61H1-20.001

Types of Certified Public Accountants and Firms

12/11/09

3/18/10

61H1-27.0041

One Year of Work Experience

3/12/10

5/3/10

61H1-33.003

Continuing Professional Education.

5/14/10

7/7/2010

61H1-33.006

Inactive or Delinquent Florida Certified Public Accountants Who Desire to Become Active Licensees.

5/14/10

7/7/2010

61H1-36.004

Disciplinary Guidelines; Range of Penalties; Aggravating and Mitigating Circumstances.

6/4/10

7/28/10

61H1-36.005

Citations

6/4/10

7/28/10

61H1-36.0055

61H1-20.003

Minor Violation, Notice of Non-Compliance.
Client

6/4/10

7/30/10

7/28/10

9/21/10

61H1-20.004

Enterprise

7/30/10

9/21/10

61H1-20.0051

Assembled Financial Statements

7/30/10

9/21/10

61H1-20.0052

Offer to Perform or Perform Services Involving Assembled Fin. Statements

7/30/10

9/21/10

61H1-20.0053

Standards for Assembled Financial Statements

7/30/10

9/21/10

61H1-20.0092

Government Auditing Standards

7/30/10

9/21/10

61H1-20.0093

Rules of the Auditor General

7/30/10

9/21/10

61H1-20.010

Engagement

7/30/10

9/21/10

61H1-20.013

Employee

7/30/10

9/21/10

61H1-20.016

Non-CPA Shareholder, Partners, and Members

7/30/10

9/21/10

61H1-23.001

Confidential Client Information

11/24/10

1/17/11

61H1-20.002

Temporary License

4/29/11

6/21/11