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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) A license that remains in a delinquent status for two years, pursuant to Section 16455.271(6), F.S., 18automatically becomes null and void.
23(2) A null and void license is only eligible for a change of status, pursuant to the reinstatement terms set forth in Section 46473.313(5), F.S.
48(3) A null and void license, subject to board review and clearance, may be reinstated pursuant to Section 66473.313(5), F.S. 68An applicant seeking reinstatement of a null and void license shall:
79(a) Complete the Application for Reinstatement of Null and Void License (DBPR CPA 9, Effective June 2021). The form, which is incorporated by reference in Rule 61-35.003, F.A.C., 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. The applicant is required to include with the application a personal statement regarding the cause and circumstances resulting in the null and void license;
158(b) Pay applicable fees pursuant to Rules 16561H1-31.015, 16661H1-31.003, 167and 16861H1-31.004, 169F.A.C.; and
171(c) Complete continuing professional education (CPE) as referenced in subsection (3) of this rule. An applicant is not required to provide proof of 194CPE completion prior to board review of the application; however, the applicant must complete all required hours prior to the reinstatement of the license.
218(4) An applicant, whose application been approved by the board, shall submit the Continuing Professional Education Reporting form (DBPR CPA 41, Effective June 2021), which is incorporated by reference 247in Rule 61-35.003, F.A.C. The 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 32607-6655280. 281The applicant shall provide proof of completion of CPE hours as follows:
293(a) 120 CPE hours for the reinstatement of the null and void license to delinquent status, consisting of 30 hours in accounting and auditing, 8 hours in board approved ethics, and no more than 30 hours in behavioral subjects; and
333(b) 120 CPE hours for the reactivation from the delinquent status to current active status, consisting of 30 hours in accounting and auditing, 8 hours in board approved ethics, and no more than 30 hours in behavioral subjects.
371(5) In lieu of reinstatement, applicants with a null and void license may apply for licensure 387pursuant to Section 390473.308, F.S., 392by one the following methods:
397(a) Licensure by Endorsement, if applicable; or
404(b) Licensure by Examination.
408Rulemaking Authority 410455.213, 411455.271, 412473.304, 413473.308, 414473.312, 415473.313(5) FS. 417Law Implemented 419455.213, 420455.271, 421473.312, 422473.313 FS. 424History–New 4-26-22.
