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Florida Administrative Code (Last Updated: June 27, 2024) |
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61. Department of Business and Professional Regulation |
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61H1. Board of Accountancy |
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61H1-30. LICENSURE STATUS |
1(1) Failure of a licensee to renew the license before the license expires, pursuant to Section 17455.271(5), F.S., 19shall cause the license to become delinquent immediately following expiration of the most current licensure cycle. Pursuant to Rule 3861H1-33.006, 39F.A.C.:
40(a) A license becomes delinquent when the licensee fails to renew and pay the applicable renewal fee by the deadline of December 31 of any renewal cycle.
67(b) Licensees who pay renewal fees after March 15, in addition to incurring a penalty fee, are required to submit a request to the Department to reactivate the license.
96(2) A licensee seeking reactivation shall complete the CPA Change of Status form (DBPR CPA 7, Effective June 2021), which is incorporated by reference in Rule 61-35.003, F.A.C., and comply with the requirements stated therein, including the completion of the applicable CPE hours, reporting the same hours using the CPE Reporting Form # CPA 41 and submitting certificates of completion for each course listed. 160The form is provided by the Department and available on the Department’s website and at the Board office located at 240 N. W. 76th Drive, Suite A, Gainesville, FL 32607-6655.
190Rulemaking Authority 192455.271, 193473.311 FS. 195Law Implemented 197455.213, 198455.271, 199473.311, 200473.312 FS. 202History–New 4-26-22.
