The Board proposes the rule amendment to removing unnecessary or outdated language.  

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    DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION

    Board of Accountancy

    RULE NO.:RULE TITLE:

    61H1-26.001Form of Practice and Name-Shared Office Space

    PURPOSE AND EFFECT: The Board proposes the rule amendment to removing unnecessary or outdated language.

    SUMMARY: Unnecessary or outdated language will be removed from the rule.

    SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS AND LEGISLATIVE RATIFICATION:

    The Agency has determined that this will not have an adverse impact on small business or likely increase directly or indirectly regulatory costs in excess of $200,000 in the aggregate within one year after the implementation of the rule. A SERC has not been prepared by the Agency.

    The Agency has determined that the proposed rule is not expected to require legislative ratification based on the statement of estimated regulatory costs or if no SERC is required, the information expressly relied upon and described herein: During discussion of the economic impact of this rule at its Board meeting, the Board, based upon the expertise and experience of its members, determined that a Statement of Estimated Regulatory Costs (SERC) was not necessary and that the rule will not require ratification by the Legislature. No person or interested party submitted additional information regarding the economic impact at that time.

    Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.

    RULEMAKING AUTHORITY: 473.304, 473.321 FS.

    LAW IMPLEMENTED: 473.3101, 473.321 FS.

    IF REQUESTED WITHIN 21 DAYS OF THE DATE OF THIS NOTICE, A HEARING WILL BE SCHEDULED AND ANNOUNCED IN THE FAR.

    THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Veloria A. Kelly, Division Director, Board of Accountancy, 240 NW 76th Drive, Suite A, Gainesville, Florida 32607.

     

    THE FULL TEXT OF THE PROPOSED RULE IS:

     

    61H1-26.001 Form of Practice and Name-Shared Office Space.

    (1) No change.

    (2) The term “certified public accountant(s)” or the abbreviation “CPAs” must appear with the name of a certified public accountant when used in connection with an expression of opinion.

    (2)(3) No change.

    Rulemaking Authority 473.304, 473.321 FS. Law Implemented 473.3101, 473.321 FS. History–New 12-4-79, Amended 11-7-84, 10-28-85, Formerly 21A-26.01, Amended 10-20-86, 12-28-89, 7-1-91, 1-7-93, Formerly 21A-26.001, Amended 11-30-93, 12-30-97, 8-16-99, 9-20-00, 12-10-09, 12-21-15,                        .

     

    NAME OF PERSON ORIGINATING PROPOSED RULE: Board of Accountancy

    NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: Board of Accountancy

    DATE PROPOSED RULE APPROVED BY AGENCY HEAD: December 15, 2017

    DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAR: January 10, 2018

Document Information

Comments Open:
1/26/2018
Summary:
Unnecessary or outdated language will be removed from the rule.
Purpose:
The Board proposes the rule amendment to removing unnecessary or outdated language.
Rulemaking Authority:
473.304, 473.321 FS.
Law:
473.3101, 473.321 FS.
Contact:
Veloria A. Kelly, Division Director, Board of Accountancy, 240 NW 76th Drive, Suite A, Gainesville, Florida 32607.
Related Rules: (1)
61H1-26.001. Form of Practice and Name-Shared Office Space