1An employee of a certified public accountin g firm includes a certified public accountant which may be leased to a firm through an employee leasing company as defined in Section 31443.036(18), F.S., 33as long as the firm has the power to hire and fire, has complete supervision and control over the certified public accountant’s work product, and accepts the certified public accountant as its responsibility for purposes of complying with Rule 7261H1-26.002, 73F.A.C.
