The Board proposes an amendment to clarify the address of record.

 

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION

Board of Accountancy

RULE NO.:RULE TITLE:

61H1-26.005Address of Record

PURPOSE AND EFFECT: The Board proposes an amendment to clarify the address of record.

SUMMARY: The proposed amendment clarifies the rule language for address of record.

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 concluded that this rule change will not have any impact on licensees and their businesses or the businesses that employ them. The rule will not increase any fees, business costs, personnel costs, will not decrease profit opportunities, and will not require any specialized knowledge to comply. This change will not increase any direct or indirect regulatory costs. Hence, the Board 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: 455.275, 473.304 FS.

LAW IMPLEMENTED: 455.275 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: Roger Scarborough, Division Director, Board of Accountancy, 240 NW 76th Dr., Suite A, Gainesville, Florida 32607, [e-mail].

 

THE FULL TEXT OF THE PROPOSED RULE IS:

 

61H1-26.005 Address of Record.

(1) All Florida certified public accountants, and licensed firms, licensed in Florida, are required to provide a have their correct email address and street address, including a correct email address and the street address of their office, to of their principal place of business on file with the Board office.  Firms with multiple locations shall list their principle place of business as their address of record. A post office box may be used for a mailing address, but it must be in addition to the address of record.

(2) A Florida certified public accountant or licensed firm must notify the Board office in writing within thirty days of any change to their email address, address of record, or mailing address.

Rulemaking Authority 455.275, 473.304 FS. Law Implemented 455.275 FS. History–New 12-2-92, Formerly 21A-26.005, Amended 7-23-06, 12-27-09, 12-21-15, 1-31-18, 5-3-20,__________.

 

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: May 20, 2022

DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAR: October 19, 2021