The Board proposes the rule amendment in order to define “office.”  


  • RULE NO: RULE TITLE
    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. History–New 12-4-79, Formerly 21A-20.01, Amended 10-20-86, Formerly 21A-20.001, Amended 8-13-06, 11-03-09,_________.

Document Information

Subject:
Types of Certified Public Accountants and Firms.
Purpose:
The Board proposes the rule amendment in order to define “office.”
Rulemaking Authority:
473.304 FS.
Law:
455.271, 473.3101, 473.3141 FS.
Contact:
Veloria Kelly, Division Director, Board of Accountancy, 240 N.W. 76th Dr., Suite A, Gainesville, Florida 32607
Related Rules: (1)
61H1-20.001. Types of Certified Public Accountants and Firms