61H1-33.0035. Continuing Professional Education/Governmental Auditing  


Effective on Thursday, December 10, 2009
  • 1(1) Any certified public accountant who is involved in governmental audits shall be required to comply with the continuing professional education (CPE) requirements imposed by Government Auditing Standards 2007 commonly referred to as the “Yellow Book,” effective July 2007, which is hereby incorporated by reference, if during the engagement:

    51(a) The certified public accountant is the in charge person, or

    62(b) The certified public accountant reviews the working papers or report or both, or

    76(c) The certified public accountant supervises others, or

    84(d) The certified public accountant is the only certified public accountant performing the work.

    98(2) Certified public accountants conducting audits controlled by either paragraph (a) or (b) below, shall be required to take 24 hours of governmental CPE and shall be required to comply with the CPE requirements imposed by Government Auditing Standards.

    137(a) Government Auditing Standards, 2007 Revision, issued by the U.S. Government Accountability Office, which may be obtained at http://www.gao.gov/govaud/ybk01.htm.

    156(b) The Rules of the Auditor General, Chapter 10.550, which may be obtained at 170http://www.myflorida.com/audgen/pages 171/rules.htm.

    172(3) The required 24 hours of governmental CPE may 181be used to meet the courses required in paragraph 19061H1-33.003(1)(a), 191F.A.C., provided they meet the requirements of subsection 19961H1-33.003(2), 200F.A.C.

    201Rulemaking Authority 203473.312(3) FS. 205Law Implemented 207473.312(3) FS. 209History–New 8-22-90, Amended 7-7-92, Formerly 21A-33.0035, Amended 5-26-96, 4-13-08, 12-10-09.

     

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