Continuing Professional Education.

 

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION

Board of Accountancy

RULE NO.:RULE TITLE:

61H1ER20-5Continuing Professional Education.

SPECIFIC REASONS FOR FINDING AN IMMEDIATE DANGER TO THE PUBLIC HEALTH, SAFETY OR WELFARE: The Board of Accountancy (hereinafter the “Board”) is statutorily mandated to adopt rules establishing a procedure for the biennial renewal of licenses. The Board is authorized to condition such renewal upon the completion of continuing education courses. Pursuant to this authority, the Board has promulgated rules setting forth the requirements for continuing education as a predicate for licensure renewal and outlining the standards for said continuing education credits.

Rule 61H1-33.003, Florida Administrative Code, states that every person licensed pursuant to chapter 473, Florida Statutes, is required to complete at least 80 hours of educational instruction or training in public accounting subjects or courses of study. Subsection (1)(b) requires that licensees who do not meet continuing education requirements by June 30th be granted automatic extensions through December 31st, provided the licensee completes additional hours during the extension period. The biennium/ reestablishment period for licensure renewal for all of Florida’s licensed certified public accountants (CPAs) ends on June 30, 2020.

On March 1, 2020, Florida Governor Ron DeSantis issued Executive Order Number 20-51 which directed the State Health Officer and Surgeon General, Dr. Scott Rivkees, to declare a public health emergency pursuant to the spread of the Coronavirus Disease 2019 (COVID-19). COVID-19 is a severe acute respiratory illness that can spread among humans through respiratory transmission and presents with symptoms similar to those of influenza. As of May 20, 2020, there were over 45,000 confirmed cases of COVID-19 in the State of Florida. The Center for Disease Control (“CDC”) recommends mitigation measures to combat the spread of COVID-19 such as staying home when sick, keeping away from others who are sick, staying home when a household member is sick with respiratory disease symptoms, and for those who are at higher risk, including older adults and those who have serious chronic medical conditions, to avoid non-essential air travel and to avoid crowds as much as possible.

Since the issuance of the Executive Orders and declaration of a public health emergency by the State Health Officer and Surgeon General Dr. Rivkees, the Board office has received numerous calls and emails from licensees concerned about the dangers of travel related to COVID-19, attending in-person continuing education seminars, and the availability of continuing education instruction and training. Some licensees are concerned about the dangers of being in large groups of people, some believe that their attendance at seminars/courses may potentially contribute to the spread the virus, others are concerned about the travel itself, and others state they are in the high-risk groups identified by the CDC. Many are concerned that the availability of instruction/ training is currently limited which detrimentally impacts their ability to meet the biennium requirements.

Florida’s certified public accountants, and those who come in contact with them, should not be unnecessarily put at risk or materially limited from complying with continuing education requirements during this healthcare emergency. Accordingly, the Board, by emergency rule, will waive the requirement that licensees complete additional continuing education hours for the reestablishment period ending June 30, 2020, if those hours are completed by December 31, 2020. The Board finds that these actions are a measured regulatory approach that helps to mitigate the threat of exposure to COVID-19 to certified public accountants and to those that come in contact with them.

REASON FOR CONCLUDING THAT THE PROCEDURE IS FAIR UNDER THE CIRCUMSTANCES: Given the declared public health emergency in the State of Florida and the recent guidance from the CDC, the fact that the renewal period for licensure ending June 30, 2020, that some CPAs may be required to attend in person continuing education courses/seminars to fulfill continuing professional education renewal requirements, the Board finds that an immediate danger to the public health, safety, or welfare necessitates immediate action regarding this issue. Notice of this emergency meeting was published in the Florida Administrative Register on April 13, 2020. In addition, notice of the Board’s emergency meeting was posted on the Board’s official website.

SUMMARY: The proposed emergency rule waives the requirement that licensees complete additional continuing education hours for the reestablishment period ending June 30, 2020, if those hours are completed by December 31, 2020.

THE PERSON TO BE CONTACTED REGARDING THE EMERGENCY RULE IS: Roger Scarborough, Division Director, Board of Accountancy, 240 NW 76th Dr., Suite A, Gainesville, Florida 32607.

 

THE FULL TEXT OF THE EMERGENCY RULE IS:

 

61H1ER20-5 61H1-33.003 Continuing Professional Education.

(1)(a) No change.

(b) Florida certified public accountants who do not meet the requirements by June 30th will be granted an automatic extension until September 15th provided the Florida certified public accountant completes an additional 8 hours in Accounting and Auditing subjects. An automatic extension will be granted until December 31st provided the Florida certified public accountant completes an additional 16 hours in Accounting and Auditing subjects. For the reestablishment period ending June 30, 2020, current active licensees who complete continuing professional education (CPE) hours by December 31, 2020 are not required to complete the additional CPE hours referenced in this subsection.  CPE hours approved for this extension shall apply solely to the reestablishment period ending June 30, 2020.

(2) Through (6) No change.

Rulemaking Authority 455.213(6), 455.2179, 473.304, 473.312 FS. Law Implemented 455.213(6), 455.2179, 473.312(1)(a), (b), (c) FS. History–New 12-4-79, Amended 2-3-81, 4-5-83, 10-19-83, 8-20-85, Formerly 21A-33.03, Amended 9-18-88, 7-7-92, 12-2-92, Formerly 21A-33.003, Amended 12-14-93, 1-26-98, 12-17-00, 8-21-01, 3-21-05, 5-18-05, 7-10-05, 7-23-06, 12-10-09, 7-7-10, 11-7-12, 8-7-13, 4-21-16, 11-3-19,_______________.

 

THIS RULE TAKES EFFECT UPON BEING FILED WITH THE DEPARTMENT OF STATE UNLESS A LATER TIME AND DATE IS SPECIFIED IN THE RULE.

EFFECTIVE DATE: May 22, 2020