61H1-20.013. Employee  

Effective on Tuesday, September 21, 2010
  • 1A certified public accountant would be considered an employee of a firm for purposes of Chapter 473, FS., if the certified public accountant has the status of an employee under the usual common law rules applicable in determining the employer-employee relationship. A certified public accountant may be leased to a firm through an employee leasing company as defined in Section 61443.036(16), F.S., 63as long as the CPA 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 10361H1-26.002, 104F.A.C.

    105Rulemaking Authority 107473.304 FS. 109Law Implemented 111473.302, 112473.309(1)(b), 113473.3101 FS. 115History–New 10-17-90, Formerly 21A-20.013, Amended 9-21-10.


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