The Board proposes the rule amendment and rule promulgation in order to provide specific rules for specific fees.

 

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION
Board of Accountancy

RULE NO.: RULE TITLE:
61H1-31.001: Fees
61H1-31.002: Examination and Reexamination Fees.
61H1-31.003: Renewal of Active and Inactive License Fee for CPA.
61H1-31.004: Delinquency Fee.
61H1-31.005: Initial Licensure Fee.
61H1-31.006: Reactivation Fee.
61H1-31.0065: Change of Status Process Fee.
61H1-31.007: Temporary License Fee.
61H1-31.0075: Temporary License Fee -- Electronic Practice.
61H1-31.008: Licensure by Endorsement
61H1-31.009: Renewal of Accountancy Firm License Fee.
61H1-31.010: Inital Accountancy Firm License Fees.
61H1-31.011: Licensure and Exam Score Verification Fee.
61H1-31.012: Duplicate License Fee.
61H1-31.014: Continuing Education Provider and Course Approval Fees.
61H1-31.015: Reinstatement of a Null and Void License Fee.
PURPOSE AND EFFECT: The Board proposes the rule amendment and rule promulgation in order to provide specific rules for specific fees.
SUMMARY: Specific fees will be provided for each 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: 455.213(2), 455.219(1), (5), 455.271, 473.304, 473.305, 473.308, 473.3101, 473.311, 473.312, 473.313, 473.314, 473.3141 FS.
LAW IMPLEMENTED: 455.219(1), (5), 455.271, 473.305, 473.308, 473.311, 473.3101, 473.312, 473.313, 473.314, 473.3141 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:

 

61H1-31.001 Collection and Payment of Fees.

All fees shall be made payable to the Department of Business and Professional Regulation.  Application fees will not be refunded in the event an application is withdrawn or denied.

(1) Applicants to sit for the CPA Examination, as a first time candidate or for candidates transferring partial credits from another state, a fifty dollar ($50.00) application fee will be owed prior to processing the application. Once the applicant has been approved to sit for the exam as a Florida candidate, it is the applicant’s responsibility to complete the examination process with the national vendor and pay any examination fee required by the vendor.

(2) In addition to the examination fee charged to take each section of the exam set forth in subsection (1), re-examination candidates will be charged a re-examination administration fee covering the costs of administration of the re-examination, which will vary depending on the number of examination sections the candidate applies to take per application:

(a) Four sections of the examination – $105.00,

(b) Three sections of the examination – $90.00,

(c) Two sections of the examination – $75.00, or

(d) One section of the examination – $60.00.

(3) For individual active and inactive status licenses, biennial renewal fee provided in Section 473.305, F.S., one hundred and five dollars ($105.00).

(4) For change of status other than during the renewal period, fifty dollars ($50.00); for reactivation of an inactive status license to active status; two hundred and fifty dollars ($250.00); for reactivation of a delinquent status license to active, two hundred and fifty dollars ($250.00); changing a delinquent status license to inactive status, fifty dollars ($50.00). In all cases completion of the requirements of Rule 61H1-33.006, F.A.C., shall be required for reactivation.

(5) The biennial renewal fee provided in Section 473.305, F.S., for partnerships, corporations, and limited liability companies licensed in Section 473.3101, F.S., one hundred fifty dollars ($150.00). The biennial renewal fee provided in Section 473.305, F.S., for sole proprietor firms and other legal entities owned by a sole proprietor licensed in Section 473.3101, F.S., fifty dollars ($50.00).

(6) Persons, partnerships and corporations licensed in the first year of the biennial period, as established by the Department, shall pay the fees established above. Those persons, partnerships and corporations licensed in the second year of the biennial period, as established by the Department, shall pay one half of the fees established above.

(7) For application for license by endorsement provided in Section 473.308, F.S., two hundred fifty dollars ($250.00) per person. If such application is withdrawn or denied, no portion of the fee will be refunded by the Department.

(8) For fees relating to the Foreign Language Examination refer to Section 455.11, F.S.

(9) Duplicate licensee fee – If a Florida certified public accountant requests a duplicate license or wall certificate, the Board will issue the duplicate if the request is made in writing and is accompanied by a payment of twenty-five dollars ($25.00).

(10) For verification of licensure to other states; fifty dollars ($50.00).

(11) For initial licensure, fifty dollars ($50.00).

(12) For approval of continuing education provider status, one hundred dollars ($100.00), valid for two years.

(13) For approval of a continuing education course in ethics, meeting the requirements of Section 473.312(1)(c), F.S., two hundred fifty dollars ($250.00).

Rulemaking Authority 455.213(2), 455.219(5), 455.271, 473.305 FS. Law Implemented 455.219(5), 455.271, 473.305, 473.313 FS. History–New 12-4-79, Amended 2-3-81, 3-4-82, 11-6-83, 3-29-84, Formerly 21A-31.01, Amended 6-4-86, 9-16-87, 2-1-88, 8-30-88, 2-6-89, 12-18-89, 12-28-89, 8-16-90, 4-8-92, 12-2-92, Formerly 21A-31.001, Amended 11-4-93, 2-14-95, 11-3-97, 6-22-98, 10-28-98, 7-15-99, 4-3-02, 1-27-04, 1-31-05, 7-14-05, 4-9-06, 12-3-06, 4-29-07, 9-24-07, 2-24-08, 8-20-09, 12-10-09, ________ .

 

61H1-31.002 Examination and Reexamination Fees.

(1) Applicants to sit for the CPA examination, as a first time candidate or for candidates transferring partial credits from another state, a $50.00 application fee will be owed prior to processing the application. Once the applicant has been approved to sit for the examination as a Florida candidate, it is the applicant’s responsibility to complete the examination process with the national vendor and pay any examination fee required by the vendor.

(2) In addition to the examination fee charged to take each section of the examination set forth in subsection (1), re-examination candidates will be charged a re-examination administration fee covering the costs of administration of the re-examination, which will vary depending on the number of examination sections the candidate applies to take per application:

(a) Four sections of the examination – $105.00,

(b) Three sections of the examination – $90.00,

(c) Two sections of the examination – $75.00, or

(d) One section of the examination – $60.00.

              (3) For fees relating to the Foreign Language Examination refer to Section 455.11, F.S.

Rulemaking Authority 455.213(2), 455.219(1), 473.305 FS. Law Implemented 455.219(1), 473.305 FS. History–New_________.

 

61H1-31.003 Renewal of Active and Inactive License Fee for CPA

For individual active and inactive status licenses, the biennial renewal fee provided for in Section 473.305, F.S., shall be $100.00, with the exception that for the 2013-2014 renewal period, the fee shall be $80.00. A special fee of $5.00 per licensee shall be imposed upon initial licensure and at each renewal to fund efforts to combat unlicensed activity.

Rulemaking Authority 455.219(1), 455.271, 473.305, 473.311, 473.313 FS. Law Implemented 455.219(1), 455.271, 473.305, 473.311, 473.313 FS. History–New                          .

 

61H1-31.004 Delinquency Fee.

A delinquent status licensee shall pay a delinquency fee of $50.00 when the licensee applies for active or inactive status.

Rulemaking Authority 455.271, 473.305 FS. Law Implemented 455.271, 473.305 FS. History–New                          .

 

61H1-31.005 Initial Licensure Fee

The fee for initial licensure of an individual shall be $50.00.  In the event the application is denied or withdrawn, no portion of the fee shall be refunded by the Department. A special fee of $5.00 per licensee shall be imposed upon initial licensure and at each renewal to fund efforts to combat unlicensed activity.

Rulemaking Authority 455.213(2), 455.219(5), 455.271, 473.305 FS. Law Implemented 455.219(5), 455.271, 473.305, 473.313 FS. History–New                          .

 

61H1-31.006 Reactivation Fee.

The application fee for reactivation of an inactive status license to active status shall be $250.00; for reactivation of a delinquent status license to active, $250.00; In all cases completion of the requirements of Rule 61H1-33.006, F.A.C., shall be required for reactivation.

Rulemaking Authority 473.305, 473.311 FS. Law Implemented 473.305, 473.311 FS. History–New                          .

 

61H1-31.0065 Change of Status Process Fee.

The fee for processing a licensee’s request to change licensure status from active to inactive at any time other than during the renewal period shall be $50.00.

Rulemaking Authority 473.305, 473.313 FS. Law Implemented 473.305, 473.313 FS. History–New                          .

 

61H1-31.007 Temporary License Fee.

The fee for a temporary license shall be $400.00 for the first license in a calendar year and $400.00 for each additional application in the same calendar year.

Rulemaking Authority 473.305, 473.314 FS. Law Implemented 473.305, 473.314, 473.3141 FS. History–New                          .

 

61H1-31.0075 Temporary License Fee – Electronic Practice

The fee for a temporary license shall be $400.00 for the first license in a calendar year and $400.00 for each additional application in the same calendar year.

Rulemaking Authority 473.304, 473.305, 473.314 FS. Law Implemented 473.305, 473.314 FS. History–New                          .

 

61H1-31.008 Licensure by Endorsement.

The application fee for license by endorsement provided in Section 473.308, F.S. shall be $250.00 per person.

Rulemaking Authority 473.305, 473.308, 473.3141 FS. Law Implemented 473.305, 473.308, 473.3141 FS. History–New            .

 

61H1-31.009 Renewal of Accountancy Firm License Fee.

(1) The biennial renewal fee provided in Section 473.305, F.S., for partnerships, corporations, and limited liability companies licensed in Section 473.3101, F.S., $145.00.

(2) The biennial renewal fee provided in Section 473.305, F.S., for sole proprietor firms licensed in Section 473.3101, F.S., $45.00.

Rulemaking Authority 473.305, 473.3101 FS. Law Implemented 473.305, 473.3101 FS. History–New                          .

 

61H1-31.010 Initial Accountancy Firm License Fees.

(1) The initial licensure fee provided in Section 473.305, F.S., for partnerships, corporations, and limited liability companies licensed in Section 473.3101, F.S. shall be $145.00.

(2) The initial licensure fee provided in Section 473.305, F.S., for sole proprietor firms licensed in Section 473.3101, F.S., $45.00.

(3) Persons, partnerships and corporations licensed in the first year of the biennial period, as established by the Department, shall pay the fees established above. Those persons, partnerships and corporations licensed in the second year of the biennial period, as established by the Department, shall pay one half of the fees established above.

Rulemaking Authority 473.305, 473.3101 FS. Law Implemented 473.305, 473.3101 FS. History–New                          .

 

61H1-31.011 Licensure and Exam Score Verification Fee.

The fee for verification of licensure and examination status to other states shall be $50.00.

Rulemaking Authority 473.305 FS. Law Implemented 473.305 FS. History–New                          .

 

61H1-31.012 Duplicate License Fee.

Duplicate licensee fee – If a Florida certified public accountant requests a duplicate license or wall certificate, the Board will issue the duplicate if the request is made in writing and is accompanied by a payment of $25.00.

Rulemaking Authority 455.219(5), 473.305 FS. Law Implemented 455.219(5), 473.305 FS. History–New                          .

 

61H1-31.014 Continuing Education Provider and Course Approval Fees.

(1) For approval of continuing education provider status, $100.00, valid for two years.

(2) For approval of a continuing education course in ethics, meeting the requirements of Section 473.312(1)(c), F.S., $250.00.

Rulemaking Authority 473.305, 473.312 FS. Law Implemented 473.305, 473.312 FS. History–New                          .

 

61H1-31.015 Reinstatement of a Null and Void License Fee

Upon approval of the board, reinstatement of a null and void license must be accompanied by an application fee of $250.00.  The completion of the requirements of Rule 61H1-33.006, F.A.C. shall be required for reinstatement.

Rulemaking Authority  473.305, 473.311 FS. Law Implemented 473.305, 473.311 FS. History–New                          .

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: September 27, 2012
DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAR: October 10, 2012