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Florida Administrative Code (Last Updated: November 11, 2024) |
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61. Department of Business and Professional Regulation |
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61H1. Board of Accountancy |
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61H1-33. Reestablishment Of Professional Knowledge And Competency |
1(1) Each Florida certified public accountant shall be required to reestablish his/her professional knowledge and competency in conformity with this rule by the completion of continuing professional education programs.
30(2) 31Pursuant to Section 34473.311(1)(b), F.S., 36a Florida licensed certified public accountant, who is not a resident of Florida and is licensed in another state, may satisfy Florida’s CPE requirements by completing the CPE requirements of the state where the licensee’s office is located and by completing a Florida Board-approved ethics course. If the state where the licensee’s office is located does not have continuing professional education requirements, the licensee must comply with the requirements set forth in paragraph 10961H1-33.003(1)(b), 110F.A.C.
111(3) See Rule 11461H1-33.006, 115F.A.C., for reinstatement of inactive Florida certified public accountants who desire to become active Florida certified public accountants, and the requirements related to continuing professional education.
141Rulemaking Authority 143473.304, 144473.311, 145473.312, 146473.313 FS. 148Law Implemented 150473.311, 151473.312, 152473.313 FS. 154History–New 12-4-79, Amended 2-3-81, 12-19-82, Formerly 21A-33.01, Amended 4-8-86, Formerly 21A-33.001, Amended 5-24-07, 11-18-07, 12-10-09, 9-7-22.
