To conduct certified audits, both the individual and firm requirements listed below must be met:
Individuals must have:
" An active Florida CPA license.
" Attended the mandatory 2.5 day certified audit training (CATR) course.
" Passed the certified audit exam (CAE).
" Issued a Certified in Florida Sales Tax (CFST) specialty designation from the Florida Department of Revenue.
" Renewed their CFST (if applicable)
" Engagement team staff must have completed the self-study training and passed the exam (CAST)
Firms must have/be:
" A current on-site/system peer review with a Pass (previously Unmodified) opinion.
" A staff member trained on the Florida Multi-Tax software (software and training are provided at no expense by DOR).
" A licensed audit firm with the Florida Board of Accountancy.
" Engagement team staff (outside of those receiving the CFST) who have completed the Practitioner Level Certified Audit self study training and passed the examination.
" Certified Audits performed as "agreed upon procedures" subject to SSAE as established by the Auditing Standards Board of the AICPA.