The Board proposes the rule amendment to clarify violations and penalties.

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION
Board of Accountancy

RULE NO: RULE TITLE
61H1-36.004: Disciplinary Guidelines; Range of Penalties; Aggravating and Mitigating Circumstances
PURPOSE AND EFFECT: The Board proposes the rule amendment to clarify violations and penalties.
SUMMARY: Violations and penalties will be clarified.
SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS: No Statement of Estimated Regulatory Cost was prepared. The Board determined the proposed rules will not have an impact on small business.
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.
SPECIFIC AUTHORITY: 455.2273 FS.
LAW IMPLEMENTED: 455.2273, 473.323(l)(m) FS.
IF REQUESTED WITHIN 21 DAYS OF THE DATE OF THIS NOTICE, A HEARING WILL BE SCHEDULED AND ANNOUNCED IN FAW.
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Veloria A. Kelly, Division Director, Board of Accountancy, 240 N.W. 76th Drive, Suite A, Gainesville, Florida 32607

THE FULL TEXT OF THE PROPOSED RULE IS:

61H1-36.004 Disciplinary Guidelines; Range of Penalties; Aggravating and Mitigating Circumstances.

(1)(a) The Bboard sets forth below a range of disciplinary guidelines from which disciplinary penalties will be imposed upon practitioners guilty of violating Chapter 473, F.S. The purpose of the disciplinary guidelines is to give notice to licensees of the range of penalties which will normally be imposed upon violations of particular provisions of Chapter 473, F.S. The disciplinary guidelines are based upon a single count violation of each provision listed. The brief description of each violation is provided for quick reference and is not meant to convey all elements of any given statutory provision; the full language of each statutory provision cited must be consulted in order to determine the conduct involved. All penalties at the upper range of the sanctions set forth in the guidelines, i.e., suspension, revocation, etc., include lesser penalties, i.e., fine, probation or reprimand which may be included in the final penalty at the board’s discretion.

(b) No change.

(2) The following disciplinary guidelines shall be followed by the Bboard in imposing disciplinary penalties upon licensees for violation of the below mentioned statutes and rules:

VIOLATION	PENALTY RANGE
	MAXIMUM	MINIMUM

(a) through (d) No change.

(e) Fraudulent, false, deceptive or misleading advertising (Section 473.323(1)(f), F.S., Rule 61H1-24.001, F.A.C.)

$250 fine. Letter of Guidance

Reprimand, one (1) year probation and $5000 fine.

(f) through (g) No change.

(h) Negligence or misconduct

$250 fine. Letter of Guidance

Reprimand and one (1) year probation (continuing education and review of practice at licensee’s expense and limited areas of practice)

1. through 3. No change.

4. Client records disposition (Rule 61H1-23.002, F.A.C.)

$250 fine. Letter of Guidance

Suspension until records are returned.

(i) through (z) No change.

(aa) Failure to timely report being convicted or found guilty of, or entering a plea of nolo contendere or guilty to, regardless of adjudication, a crime in any jurisdiction (more than 30 days late) (455.227(1)(t), F.S.

Reprimand.

Suspension and $5,000 fine.

(3) No change.

Rulemaking Specific Authority 455.2273 FS. Law Implemented 455.2273, 473.323(l)(m) FS. History–New 1-7-87, Amended 9-16-87, 8-25-88, 6-18-91, 12-30-91, Formerly 21A-36.004, Amended 12-7-93, 5-23-94, 8-16-99, 1-31-05,________.

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 13, 2010
DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAW: January 15, 2010