Florida Administrative Code (Last Updated: April 18, 2024) |
61. Department of Business and Professional Regulation |
61H1. Board of Accountancy |
61H1-36. Discipline |
1(1)(a) The board sets forth below a range of disciplinary guidelines from which disciplinary penalties will be imposed upon practitioners guilty of violating Chapter 473, F.S. The purpose of the disciplinary guidelines is to give notice to licensees of the range of penalties which will normally be imposed upon violations of particular provisions of Chapter 473, F.S. The disciplinary guidelines are based upon a single count violation of each provision listed. The brief description of each violation is provided for quick reference and is not meant to convey all elements of any given statutory provsion; the full language of each statutory provision cited must be consulted in order to determine the conduct involved. All penalties at the upper range of the sanctions set forth in the guidelines, i.e., suspension, revocation, etc., include lesser penalties, i.e., fine, probation or reprimand which may be included in the final penalty at the board’s discretion.
152(b) Standard probationary terms will include, as applicable, a review of the licensee’s practice, including analysis of selected financial statements (including working papers), restriction of the scope of the licensee’s practice and review of internal controls put in place by the licensee in order to eliminate the violation. All of the above will usually include the use of a CPA consultant employed by the Department of Business and Professional Regulation or approved by the Board and will usually require the licensee to assume the cost of the consultant’s activities. Additional continuing education may also be required of a licensee where deficiencies in a particular practice area are noted. In all cases of probation or suspension a report showing compliance with the terms of the final order must be received and accepted by the Board prior to the termination of the probation or suspension. Other specific terms of probation or suspension may be imposed, as necessary, by the Board.
310(2) The following disciplinary guidelines shall be followed by the board in imposing disciplinary penalties upon licensees for violation of the below mentioned statutes and rules:
336VIOLATION
337PENALTY RANGE
339MINIMUM
340MAXIMUM
341(a) Attempting to procure license by bribery
348or fraudulent misrepresentation
351(Sections 352455.227(1)(h), 353473.323(1)(b), F.S.355)
356Revocation and $5,000 fine if licensed (denial of license and refer to State Attorney if not licensed)
374(b) CPA License disciplined by another jurisdiction
381(Sections 382455.227(1)(f), 383473.323(1)(c), F.S.385)
386Same penalty as imposed in other jurisdiction or imposition of same range of penalties as those set forth in those rules for the same type of violation
413(c) Criminal conviction relating to accountancy
419(Sections 420455.227(1)(c), 421473.323(1)(d), F.S.423)
424Misdemeanor:
425Reprimand
426Felony: One (1) year suspension;
431two (2) year probation $5,000 fine
438Reprimand and $5,000 fine and two (2) year probation
448one (1) year suspension
452Revocation and $5,000 fine
457(d) Knowingly making or filing false report
464(Sections 465455.227(1)(g), 466(1)(l), 467473.323(1)(e), F.S.469)
470Reprimand
471one (1) year probation
475Revocation and $5,000 fine
480Reprimand, one (1) year
484probation and $5,000 fine
489(e) Fraudulent, false, deceptive or misleading advertising
496(Section 497473.323(1)(f), F.S.499)
500(Rule 50161H1-24.001, 502F.A.C.)
503$250 fine
505$1,000 fine
508(f) Incompetence (mental or physical impairment)
514(Section 515473.323(1)(g), F.S.517)
518Suspension until ability to practice proved, followed by probation
527(g) Fraud, deceit or misleading
532(Sections 533455.227(1)(a), 534(m), 535473.323(1)(g), 536(k), F.S.)
538Reprimand, one (1) year suspension;
543two (2) years probation and $5,000 fine
551$5,000 fine and revocation
556(h) Negligence or misconduct
560(Section 561473.323(1)(g), F.S.563)
564$250 fine
566Reprimand and one (1) year probation (continuing Education and review of practice at licensee’s expense and limited area of practice) and $5,000 fine
5901.Technical standards and professional competence (Sections 596455.227(1)(o), 597473.315, F.S.599)
600(Rule 60161H1-21.006 602and Chapter 61H1-22, F.A.C.)
606Reprimand, probation, and $500 fine
611Suspension and $5,000 fine
6162. Lack of independence
620(sections 621473.315, 622473.3205, F.S.624)
625(Rule 62661H1-21.001, 627F.A.C.)
628Reprimand, one (1) year probation with review of practice and continuing education
640Revocation and $5,000 fine
6453. Commissions and contingent fees
650(Rules 65161H1-21.003, 65261H1-21.005, 653F.A.C.)
654Reprimand
655One (1) year suspension, two (2) years probation and $2,500 fine
6674. Client records disposition
671(Rule 67261H1-23.002, 673F.A.C.)
674$250 fine
676Suspension until records are returned and $1,000 fine
685(i) Practicing on suspended or revoked license
692(Section 693473.323(1)(i), F.S.695)
696Revoke if previously suspended; refer to State Attorney if previously revoked
707(j) Practicing on inactive or delinquent license (Sections 715455.271, 716473.323(1)(i), F.S.718)
719Reprimand and fine based on length of time in practice while inactive; $100/month or $5,000 maximum (penalty will require licensure or cease practice)
743(k) Licensees practicing in an unlicensed firm (including sole proprietors) or otherwise in violation of
758(Sections 759473.309, 760473.3101, 761and 762473.323(1)(g), F.S.764)
765(Rule 76661H1-26.001, 767F.A.C.)
768Reprimand and $100 per maximum of $5,000 and suspension of right to practice until corrected
784(l) Suspension or revocation of right to practice in front of any state or federal agency, including the Public Company Accounting Oversight Board.
807(Sections 808455.227(1)(f), 809473.323(1)(j), F.S.811)
812Same penalty as imposed by agency or imposition of same range of penalties as those set forth in those rules for the same type of violation
838(m) Lack of Good Moral Character
844(Section 845473.323(1)(l), F.S.847)
848Reprimand; and one year probation
853Revocation
854(n) Failure to pay fines or administrative cost imposed by final order or citations set for in Rule 87261H1-36.005, 873F.A.C.
874$100 per month late fee for every month the licensee is late to a maximum of $5,000
892Revocation
893(o) Violation of CE requirements
898(Sections 899473.323(1)(a) 900by 901473.312 902or 903473.323(1)(h), 904455.227(1)(q), F.S., 906by Rule 90861H1-33.003 909and/or 91061H1-33.0035, 911F.A.C.)
912Reprimand, probation, make up missed CEs and penalty CEs
921Suspension and $1,000 fine
926(p) Violation of client Confidentiality
931(Section 932455.227(1)(q), F.S., 934by Rule 93661H1-23.001, 937F.A.C.)
938Reprimand, probation, and $1,000 fine
944Revocation and $5,000 fine
949(q) Misleading or deceptive name
954(section 955473.321, F.S.957)
958Reprimand, probation, and $1,000 fine
964Suspension and $1,000 fine
969(r) Violation of Section 973473.323(1)(a), F.S. 975by Section 977473.322, F.S.979:
9801. Present license of another as one’s own
988(Section 989473.322(1)(d), F.S.991)
992Reprimand, probation, and $1,000 fine
998Revocation and $5,000 fine
10032. Give false or forged evidence to Board or member thereof
1014(Section 1015473.322(1)(e), F.S.1017)
1018Reprimand, probation, and $1,000 fine
1024Revocation and $5,000 fine
10293. Use or attempt to use license that has been suspended, revoked, or placed on inactive or delinquent status
1048(Section 1049473.322(1)(f), F.S.1051)
1052Reprimand, probation, and $1,000 fine
1058Revocation and $5,000 fine
10634. Employ unlicensed persons to practice public accounting; aiding or assisting unlicensed practice public accounting
1078(Section 1079473.322(1)(g), F.S.1081)
1082Reprimand, probation, and $1,000 fine
1088Suspension and $5,000 fine
10935. Conceal information relative to violations of chapter 473, F.S.
1103(Section 1104473.322(1)(h), F.S.1106)
1107Reprimand, probation, and $1,000 fine
1113Revocation and $5,000 fine
1118(s) Failure to provide legally-required written disclosure to client or public
1129(violation of Section 1132473.323(1)(m), F.S.
1134Reprimand, probation, and $1,000 fine
1140Suspension and $5,000 fine
1145(t) Violation of Section 1149473.323(1)(a), F.S., 1151by Section 1153455.227(1), F.S.1155:
11561. Improper influence on client
1161(Section 1162455.227(1)(n), F.S.1164)
1165Reprimand, probation, and $1,000 fine
1171Revocation and $5,000 fine
11762. Improper delegation of professional responsibilities
1182(Section 1183455.227(1)(p), F.S.1185)
1186Reprimand, probation, and $1,000 fine
1192Suspension and $5,000 fine
11973. Improper interference with investigation or disciplinary proceeding
1205(Section 1206455.227(1)(r), F.S.1208)
1209Reprimand, probation, and $1,000 fine
1215Revocation and $5,000 fine
12204. Failure to perform statutory/legal obligations (Section 1227455.227(1)(k), F.S.1229)
1230Reprimand, probation and $1,000 fine
1236Suspension and $1,000 fine
1241(u) Failure to maintain current address
1247(violation of Sections 1250455.275, 1251455.227(1)(q), 1252and 1253473.323(1)(h), F.S., 1255by violating Rule 125861H1-26.005, 1259F.A.C.)
1260Reprimand and $500 fine
1264Suspension and $1,000 fine
1269(v) Violation of Sections 1273473.323(1)(h) 1274and 1275455.227(1)(q), F.S., 1277by Rule 127961H1-25.001, 1280F.A.C. Same as subparagraph (t)2.
1285Reprimand, probation, and $1,000 fine
1291Suspension and $5,000 fine
1296(w) Minimum capital (violation of and Sections 1303455.227(1)(q) 1304and 1305473.323(1)(h), F.S., 1307by Rule 130961H1-26.002, 1310F.A.C.)
1311Reprimand, probation, $1,000 fine and corrective action. Must document required capital
1323Suspension and $1,000 fine
1328(x) Licensure of firm names and changes (violation of Sections 1338455.227(1)(q) 1339and 1340473.323(1)(h), F.S., 1342by Rules 134461H1-26.003 1345and 134661H1-26.004, 1347F.A.C.)
1348Reprimand, probation, $100/ month fine and corrective action. Must document licensure
1359Suspension and $1,000 fine
1364(y) Failure to report discipline violation
1370(Section 1371455.227(1)(i), F.S.1373)
1374Reprimand, probation, and $1,000 fine
1380Suspension and $5,000 fine
1385(z) Failure to timely report being convicted or found guilty of, or entering a plea of nolo contendere or guilty to, regardless of adjudication, a crime in any jurisdiction (more than 30 days late)
1419(Section 1420455.227(1)(t), F.S.1422)
1423Reprimand
1424Suspension and $5,000 fine
1429(aa) Failure to obtain continuing professional education hours
1437(section 1438473.312, F.S., 1440Rule 144161H1-33.003, 1442F.A.C.)
1443First Offense
1445NUMBER OF HOURS LACKING
1449Minimum
1450Maximum
14511 to 16 hours
1455$1,000 fine, mandatory CPE audit participation for the next two re-establishment periods, and within 90 days of final order, makeup missing hours plus 20 additional penalty hours in the same category as those missed. If missing hours are ethics, penalty hours would consist of accounting/auditing.
1501$2,000 fine, mandatory CPE audit participation for the next two re-establishment periods, and within 90 days of final order, makeup missing hours plus 20 additional penalty hours in the same category as those missed. If missing hours are ethics, penalty hours would consist of accounting/auditing.
154717 to 80 hours
1551$1,000 fine, makeup missing hours plus additional penalty hours equal to the number of those missed in the same category as those missed, suspension until all hours are completed, and mandatory CPE audit participation for the next two re-establishment periods.
1592Suspension, $5,000 fine, makeup missing hours plus additional penalty hours equal to the number of those missed and within same category as those missed, and mandatory CPE audit participation for the next two re-establishment periods.
1628Second Offense
1630NUMBER OF HOURS LACKING
16341 to 16 hours
1638$2,000 fine, mandatory CPE audit participation for the next two re-establishment periods, makeup missing hours plus 20 additional penalty hours in the same category as those missed. If missing hours are ethics, penalty hours would consist of accounting/auditing. Suspension until all hours are completed.
1683$5,000 fine, mandatory CPE audit participation for the next two re-establishment periods, makeup missing hours plus 20 additional penalty hours in the same category as those missed. If missing hours are ethics, penalty hours would consist of accounting/auditing. Suspension until all hours are completed.
172817 to 80 hours
1732$2,500 fine, makeup missing hours plus additional penalty hours equal to the number of those missed in the same category as those missed, suspension until all hours are completed, and mandatory CPE audit participation for the next two re-establishment periods.
1773Suspension, $5,000 fine, makeup missing hours plus additional penalty hours equal to the number of those missed, in the same category as those missed, and mandatory CPE audit participation for the next two re-establishment periods.
1809(bb) Fraudulent renewal of a license
1815(section 1816473.312, F.S., 1818Rule 181961H1-33.003, 1820F.A.C.)
1821Suspension, 1822$5,000 fine, makeup missing hours plus additional penalty hours equal to the number of those missed and in the same category as those missed, and mandatory CPE audit participation for the next two re-establishment periods.
1858Revocation and up to $5,000 fine.
1865(cc) Failure to enroll in peer review program when required
1875(sections 1876473.323(1)(a) 1877and 1878473.3125(4), F.S.1880)
1881Suspension until enrollment and a reprimand
1887Revocation and $5,000 fine
1892(dd) Utilizing CPA designation without an active license
1900(Section 1901473.323(1)(a), F.S., 1903through a violation of section 1908473.322(1)(b), F.S.1910)
1911Reprimand, completion of four penalty hours of Board-approved ethics continuing professional education hours
1924Suspension and $5,000 fine
1929(ee) Performing work described in sections 1935473.302(8)(a), 1936(d), F.S., (e.g. – audits, reviews, compilations, or attestation engagements) without an active individual and/or firm license
1953(section 1954473.323(1)(a), F.S., 1956through a violation of section 1961473.322(1)(c), F.S.1963)
1964Reprimand, $5,000 fine, completion of four penalty hours of Board-approved ethics, and eight penalty hours of Accounting and Auditing continuing professional education hours.
1988Suspension, $5,000 fine, and completion of eight penalty hours of Accounting and Auditing continuing professional education hours.
2006(3) The Board shall be entitled to deviate from the above-mentioned guidelines upon a showing of aggravating or mitigating circumstances by clear and convincing evidence presented to the Board prior to the imposition of a final penalty.
2043(a) Aggravating circumstances; circumstances which may justify deviating from the above set forth disciplinary guidelines and cause the enhancement of a penalty beyond the maximum level of discipline in the guidelines shall include but not be limited to the following:
20831. History of previous violations of the practice act and the rules promulgated thereto.
20972. In the case of negligence; of the magnitude and scope of the engagement and the damage inflicted upon the general public by the licensee’s misfeasance.
21233. Evidence of violation of professional practice acts in other jurisdictions wherein the licensee has been disciplined by the appropriate regulatory authority.
21454. Violation of the provision of the practice act wherein a letter of guidance as provided in Section 2163455.225(3), F.S., 2165has previously been issued to the licensee.
21725. Multiple convictions of violations of the same provision of Chapter 473, F.S., or the rules promulgated thereto contained in the same administrative complaint.
2196(b) Mitigating circumstances; circumstances which may justify deviating from the above set forth disciplinary guidelines and cause the lessening of a penalty beyond the minimum level of discipline in the guidelines shall include but not be limited to the following:
22361. In cases of negligence, the minor nature of the engagement in question and lack of danger to the public health, safety and welfare resulting from the licensee’s misfeasance.
22652. Lack of previous disciplinary history in this or any other jurisdiction wherein the licensee practices his profession.
22833. Restitution of any damages suffered by the licensee’s client.
22934. The licensee’s professional standing among his peers including continuing education.
23045. Steps taken by the licensee or his firm to insure the non-occurrence of similar violations in the future.
23236. The degree of financial hardship incurred by a licensee as a result of the imposition of fines or the suspension of his practice.
23477. Cooperation with the Department of Business and Professional Regulation and the Board including understanding and admission of the violation by the Respondent.
2370Rulemaking Authority 2372455.2273, 2373473.304, 2374473.323 FS. 2376Law Implemented 2378455.2273, 2379473.323 FS. 2381History–New 1-7-87, Amended 9-16-87, 8-25-88, 6-18-91, 12-30-91, Formerly 21A-36.004, Amended 12-7-93, 5-23-94, 8-16-99, 1-31-05, 7-28-10, 5-6-15, 9-30-15, 2-6-17, 1-31-18, 6-18-18, 10-24-19, 10-30-22.
Historical Versions(8)
Select effective date to view different version.Related Statutes:
Related DOAH Cases (4)
- 08-002648PL Department Of Business And Professional Regulation, Board Of Accountancy vs. David Mcquay, Jr.
- 00-003234PL Department Of Business And Professional Regulation, Board Of Accountancy vs. John C. Mese
- 98-005208 Board Of Accountancy vs. John Calhoon
- 92-003421 Board Of Accountancy vs. Edwin Tunick