DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION
Board of AccountancyRULE NO.: RULE TITLE:
61H1-27.0041: One Year of Work ExperienceNOTICE OF CHANGE
Notice is hereby given that the following changes have been made to the proposed rule in accordance with subparagraph 120.54(3)(d)1., F.S., published in Vol. 38, No. 33, August 17, 2012 issue of the Florida Administrative Register.
The changes are in response to written comments submitted by the staff of the Joint Administrative Procedures Committee. The changes are as follows:
1. Form DBPR CPA 32 entitled “Verification of Work Experience,” which is incorporated into the rule, has been revised to include references to both rules in which it is incorporated. The form has also been revised on page 2 to request the State or Territory in which the verifying CPA is licensed.
2. The rule shall now read as follows.
61H1-27.0041 One Year of Work Experience.
(1) With the exception of an applicant who completes the requirements of Section 473.308(3), F.S., on or before December 31, 2008, and who passes the licensure examination on or before June 30, 2010, an applicant must document one year of work experience. as follows:
(1) Definitions. Within the context of this rule, the following definitions apply:
(a) “Applicant.” An applicant is a person who has met Florida’s educational requirements for licensure and intends from the outset of the supervised experience to meet the supervised experience requirement for licensure.
(b) “Supervised” and “supervision” the subjection of the applicant, during employment, to oversight, guidance and evaluation by a supervisor who had the right to control and direct the applicant as to the result to be accomplished by the work and also as to the means by which the result was to be accomplished.
(c) “Supervisor.” A supervisor is either a licensed certified public accountant in good standing with any regulating body or a chartered accountant recognized by the International Qualifications Appraisal Board (IQAB).
(2) One year of work experience shall be held and understood to mean the provision of any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills rendition of services such as are customarily performed by full-time, regularly employed staff employees of a certified public accountant during the normal workweek as verified required by the verifying employing certified public accountant, commencing after the completion of 120 semester or 160 quarter hours from an accredited college or university with a concentration in accounting and business courses or after the applicant has passed the licensure examination in another state or territory of the United States and has either been licensed as a certified public accountant or has met licensing requirements for that state or territory the educational requirements set forth in subsection 61H1-27.002(3), F.A.C. The experience must either average at least twenty (20) hours a week over no more than one hundred and four (104) weeks or average no more than forty (40) hours a week over no more than fifty-two (52) weeks. Reasonable vacation time and sick leave or other required absences may be permitted. The verifying certified public accountant supervisor, in her or his report to the Department, shall verify certify that the applicant rendered such services as are customarily performed by full-time, regularly employed staff employees for a minimum of 2,000 hours gained over a period of not less than fifty-two (52) or more than one hundred and four (104) weeks. The sequence of the experience is considered immaterial, that is, whether the experience was secured before or after taking the examination, or partly before the examination and partly after the examination, provided the two periods combined equal at least one year.
(2) For purposes of this rule, a verifying certified public accountant is either a licensed certified public accountant in good standing with any regulating body or a chartered accountant recognized by the International Qualifications Appraisal Board (IQAB), both during the applicant’s one year of work experience and at the time of verification.
(3) No change.
(4) Documentation of the one year of work experience shall be made using the Verification Certification of Work Experience form (DBPR Form CPA 32/Revised 08/2012 10/09), which is hereby incorporated by reference, a copy of which may be obtained from the Board office located at 240 N. W. 76th Drive, Suite A, Gainesville, FL 32607-6655.
Rulemaking Authority 473.304(1), 473.308(4), 473.308(4)(a), FS. Law Implemented 473.308(4), 473.308(4)(a), FS. History–New 3-3-09, Amended 5-3-10, .
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Veloria Kelly, Division Director, Board of Accountancy, 240 NW 76th Dr., Suite A, Gainesville, Florida 32607.
