61H1-20.001: Types of Certified Public Accountants and Firms
PURPOSE AND EFFECT: The Board proposes the rule amendment in order to define office.
SUBJECT AREA TO BE ADDRESSED: Types of Certified Public Accountants and Firms.
SPECIFIC AUTHORITY: 473.304 FS.
LAW IMPLEMENTED: 455.271, 473.3101, 473.3141 FS.
IF REQUESTED IN WRITING AND NOT DEEMED UNNECESSARY BY THE AGENCY HEAD, A RULE DEVELOPMENT WORKSHOP WILL BE NOTICED IN THE NEXT AVAILABLE FLORIDA ADMINISTRATIVE WEEKLY.
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Veloria Kelly, Division Director, Board of Accountancy, 240 N.W. 76th Dr., Suite A, Gainesville, Florida 32607
THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS:
61H1-20.001 Types of Certified Public Accountants and Firms.
(1) through (7) No change.
(8) Except as to a certified public accountant employed by a Florida firm, office shall be deemed and construed to mean a place in which public accounting is conducted or any place for which the physical address is identified in advertising. As to a certified public accountant employed by a Florida firm, office shall mean his/her designated address of record.
Rulemaking Authority 473.304 FS. Law Implemented 455.271, 473.3101, 473.3141 FS. HistoryNew 12-4-79, Formerly 21A-20.01, Amended 10-20-86, Formerly 21A-20.001, Amended 8-13-06, 11-03-09,_________.
