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Florida Administrative Code (Last Updated: April 18, 2024) |
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61. Department of Business and Professional Regulation |
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61H1. Board of Accountancy |
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61H1-39. Peer Review |
1(1) An individual practicing pursuant to Section 8473.3141, F.S., 10shall determine whether or not the individual performs services as specified in Section 23473.3125(4), F.S.
25(2) Effective January 1, 2015, if the firm performs services as specified in Section 39473.3125(4), F.S., 41the firm shall enroll with a board-approved AE prior to submitting an application for licensure or an application for license renewal.
62(3) For firms that renew their license for periods beginning January 1, 2015, the firm shall determine whether it performed services as specified in Section 87473.3125(4), F.S., 89for the prior license period.
94(a) If the firm performed services as specified in Section 104473.3125(4), F.S., 106during the prior license renewal period, the firm shall enroll in a board approved peer review program.
123(b) If the firm did not perform services as specified in Section 135473.3125(4), F.S., 137during the prior license renewal period, the firm is not required to be enrolled in a board approved peer review program on January 1, 2015.
162(c) If a firm that has not enrolled in a board approved AE at the time of licensure renewal subsequently decides to perform the services specified in Section 190473.3125(4), F.S., 192the firm shall enroll in a board approved AE prior to performing such services.
206(4) A firm is considered enrolled when it has completed the AE’s application process and paid the enrollment fee. As part of any disciplinary action relating to services performed as specified in Section 239473.3125(4), F.S., 241the board will require confirmation of the firm’s enrollment by a board approved AE.
255(5) A firm that is terminated by a board approved AE shall notify the board in writing within 30 days of the effective date of the termination and provide the termination letter from the AE.
290Rulemaking Authority 292473.3125, 293473.304 FS. 295Law Implemented 297473.3125(4) FS. 299History–New 4-2-14.
