61H1-33.006. Inactive or Delinquent Florida Certified Public Accountants Who Desire to Become Active Licensees  


Effective on Tuesday, October 15, 2019
  • 1(1) Each Florida certified public accountant who has requested inactive status or became delinquent, as distinguished from a Florida certified public accountant whose certificate or license has been suspended, who desires to become an active Florida certified public accountant, i.e., engage or reengage in the practice of public accounting in Florida, shall apply for such reactivation by completing and submitting to the Department Form DBPR CPA 7 – CPA Change of Status Application, hereby incorporated by reference and effective May 2018; copies of the form may be obtained from the Board office, or at 95http://www.flrules.org/Gateway/refer96ence.asp?No=Ref-09610, 98or at http://www.myfloridalicense.com/dbpr/cpa/documents/DBPRCPA7CPAChangeofStatusApplication2016_011.pdf. However, if a license is delinquent on January 1 for failure to comply with rule 11661H1-33.003, 117F.A.C., through failure to report compliance with continuing professional education requirements by the immediately prior December 31st, a Florida certified public accountant may reactivate, pursuant to section 144473.311, F.S., 146by certifying the required hours have been completed, paying the fees required by rules 16061H1-31.003, 16131.004 and 31.006, F.A.C., by March 15 of the same year of the delinquency.

    175(2) Each such application shall demonstrate successful completion of the required number of continuing professional education hours as follows:

    194Accounting/Auditing

    195Ethics

    196Behavioral

    197Total Hours

    199At least 30 hours

    203At least 8 hours, unless the CPA has submitted proof of completion of their CPE for the previous biennium ending December 31 to the board by March 15, no additional hours are required to reactivate pursuant to subsection 24161H1-33.006(1), 242F.A.C.

    243No more than 30 hours

    248120 Hours

    250(3) All continuing perfessional education course must be 258completed no more than twenty-four (24) months immediately preceding the date of the application for reactivation.

    274(4) The first establishment period after reactivation shall commence on the following June 1st and the initial designated reestablishment date shall be the third June 30th following reactivation.

    302Rulemaking Authority 304455.271, 305473.304, 306473.312, 307473.313 FS. 309Law Implemented 311455.271, 312473.312, 313473.313, 314559.79 FS. 316History–New 12-4-79, Amended 2-3-81, 11-6-83, 3-29-84, 8-20-85, Formerly 21A-33.06, Amended 4-8-86, 12-28-89, 10-16-90, Formerly 21A-33.006, Amended 12-14-93, 5-26-96, 7-23-06, 12-10-09, 7-7-10, 12-3-13, 7-29-18, 10-15-19.