 |
Florida Administrative Code (Last Updated: November 11, 2024) |
 |
61. Department of Business and Professional Regulation |
|
61H1. Board of Accountancy |
|
61H1-27. Educational And Experience Requirements |
1(1) An accredited college or university within the meaning of Section 12473.306, F.S., 14is a four-year degree granting college or university in the State University System or other four-year degree granting educational institution accredited at the time applicant’s degree was received by virtue of membership in one of the following accrediting agencies or for (a) through (f) its predecessor:
60(a) Middle States Commission on Higher Education (MSCHE);
68(b) New England Commission of Higher Education (NECHE);
76(c) Higher Learning Commission 80(81HLC);
82(d) Northwest Commission on Colleges and Universities (NWCCU);
90(e) Southern Association of Colleges and Schools Commission on Colleges (SACSCOC);
101(f) WASC Senior College and University Commission (WSCUC);
109(g) Association to Advance Collegiate Schools of Business (AACSB);
118(h) European Quality Improvement System (EQUIS);
124(i) Association of Independent Colleges and Schools. After August 2, 1992 the Association of Independent Colleges and Schools (AICS) will no longer be deemed an acceptable accrediting agency, unless the college or school accredited by the AICS is regulated by the Commission for Independent Education and exempted from licensure by the CIE under the provisions of Section 246.085, F.S.
183(j) Canadian, Mexican, Irish, Australian, New Zealand, Scotland, South Africa, and Hong Kong academic accounting programs approved by the provincial education bodies or the equivalent educational accreditation body for that country.
214(2) A listing of accredited colleges and universities as recognized by the Board is contained in the “Accredited Institutions of Post-secondary Education”; published by the American Council on Education for the Council on Post-secondary Accreditation as published for the time period the candidate attended the institutions. However, an applicant whose degree was received from a non-accredited college or university may qualify under the provisions of subsection (3).
281(3) If an institution was not accredited at the time an applicant’s degree was received but was so accredited at the time his application was filed with the Board, the institution will be deemed to be accredited for the purpose of subsections (1) and (2) provided it:
328(a) Certifies that the applicant’s total educational program would qualify him for graduation with a baccalaureate degree during the time the institution has been accredited, and
354(b) Furnishes the Board satisfactory proof, including college catalogue course numbers and descriptions, that the preaccrediting courses used to qualify applicant as an accounting major can be matched with substantially equivalent postaccrediting courses.
387(4) If an applicant’s degree was received at an accredited college or university as defined in subsections 40461H1-27.001(2) 405and (3), F.A.C., but the educational program used to qualify him as an accounting major included courses taken at either two-year or four-year nonaccredited institutions either before or after graduation, such courses will be deemed to have been taken at the accredited institution from which applicant’s degree was received provided it either has accepted by virtue of inclusion in an official transcript, or will accept by certification to the Board, such courses for credit toward graduation.
481(5) A graduate of a four-year degree granting institution not accredited at the time the applicant’s degree was received or at the time of filing application will be deemed to be a graduate of a four-year accredited college or university course provided an accredited college or university as defined by subsections 53261H1-27.001(1) 533and (2), F.A.C., accepts applicant’s non-accredited baccalaureate degree and the applicant satisfactorily completes at least 15 semester or 22 quarter hours, or the equivalent, in graduate level courses at the accredited institution of which at least 9 semester or 13 quarter hours, including at least 3 semester or 4 quarter hours in taxation; or the equivalent, shall be in accounting. Elementary accounting subjects, or courses equivalent to elementary accounting, cannot be used to satisfy the requirements of this rule. Elementary accounting subjects include principles of financial and managerial accounting courses even if they are covered in a three-course sequence, are titled “introductory,” “fundamentals,” or “principles,” and even if they are offered at the graduate level.
651(6) Applicants relying on transcripts from a foreign institution shall provide at their own expense to the Board, a complete course by course evaluation of any foreign transcripts by an evaluation service as approved by the Board. The Board’s list of approved evaluation services, effective April 2017, is incorporated herein and available at 704http://www.flrules.org/Gateway/reference.asp?No=Ref-09611 706or http://www.myfloridalicense.com/dbpr/cpa/documents/BoardApprovedForeignEvaluationServices.pdf?x40199.
709Rulemaking Authority 711473.304, 712473.306 FS. 714Law Implemented 716473.306 FS. 718History–New 12-4-79, Amended 2-3-81, 3-21-84, 10-28-85, Formerly 21A-27.01, Amended 4-8-86, 9-1-87, 8-25-88, 12-28-89, 3-29-90, Formerly 21A-27.001, Amended 1-11-95, 5-11-03, 3-21-05, 4-9-06, 8-13-06, 12-27-09, 2-6-12, 3-27-13, 8-7-13, 3-13-18, 7-29-18, 4-30-19, 4-23-20, 2-9-21, 6-2-21, 4-23-24.
