The purpose and effect is to amend Rule 61-35.003, F.A.C., to adopt legally binding application forms for the Board of Accountancy.

 

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION

RULE NO.:RULE TITLE:

61-35.003Board of Accountancy Departmental Forms

PURPOSE AND EFFECT: The purpose and effect is to amend Rule 61-35.003, F.A.C., to adopt legally binding application forms for the Board of Accountancy.

SUMMARY: Within the provided paragraph the Department proposes to adopt Rule 61-35.003 to adopt the forms.

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: the economic review conducted by the Agency. 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.

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: 455.203. 455.213. 455.2179. 455.271 FS.

LAW IMPLEMENTED: 455.2179. 455.271. 455.219. 473.305. 455.275. 473.305. 473.306. 473.3065. 473.308. 473.309. 473.3101. 473.314. 559.79 F.S.

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: Kevin Brown, Rules Coordinator, Division of Certified Public Accounting, 2601 Blair Stone Road, Tallahassee, Florida 32399-0760, [phone].

 

THE FULL TEXT OF THE PROPOSED RULE IS:

 

61-35.003 Board of Accountancy Departmental Forms

The following Division of Certified Public Accountants forms can be obtained at www.myfloridalicense.com/dbpr/ or by mail from the Department of Business and Professional Regulation, 2601 Blair Stone Road, Tallahassee, FL 32399-0790, [phone].

(1) Any person desiring to apply to take the examination to become a Certified Public Accountant (CPA) shall submit a completed Form DBPR CPA 1, Application for CPA Examination, effective June 2021, adopted and incorporated by reference and available at, https://www.flrules.org/Gateway/reference.asp?No=Ref-13164.

(2) Any person desiring to apply to become a Certified Public Accountant (CPA) shall submit a completed Form DBPR CPA 2, Initial CPA Licensure Application, effective June 2021, adopted and incorporated by reference and available at, https://www.flrules.org/Gateway/reference.asp?No=Ref-13165.

(3) Any person desiring to apply to become a Certified Public Accountant (CPA) by endorsement shall submit a completed Form DBPR CPA 3, Application for CPA Licensure by Endorsement, effective June 2021, adopted and incorporated by reference and available at, https://www.flrules.org/Gateway/reference.asp?No=Ref-13166.

(4) Any person desiring to apply for a firm license shall submit a completed Form DBPR CPA 4, Application for CPA Firm, effective June 2021, adopted and incorporated by reference and available at, https://www.flrules.org/Gateway/reference.asp?No=Ref-13167.

(5) Any person desiring to apply for a firm license as a sole proprietor shall submit a completed Form DBPR CPA 5, Application for CPA Sole Proprietor Firm, effective June 2021, adopted and incorporated by reference and available at, https://www.flrules.org/Gateway/reference.asp?No=Ref-13168.

(6) Any person that is a non-resident desiring to apply for a temporary permit to perform a specific engagement for a client within the State of Florida shall submit a completed Form DBPR CPA 6, Application for CPA Non Resident Temporary Practice Permit, effective June 2021, adopted and incorporated by reference and available athttps://www.flrules.org/Gateway/reference.asp?No=Ref-13169.

(7) Any person desiring to change the status of their license shall submit a completed Form DBPR CPA 7, CPA Change of Status, effective June 2021, adopted and incorporated by reference and available at, https://www.flrules.org/Gateway/reference.asp?No=Ref-13170.

(8) Any person desiring to change their name or address as listed on their license or desiring to request a duplicate wall certificate shall submit a completed Form DBPR CPA 8, CPA Request for Name/Address Change, effective June 2021, adopted and incorporated by reference and available at, https://www.flrules.org/Gateway/reference.asp?No=Ref-13171.

(9) Any person desiring to reinstate their null and void license as a Certified Public Accountant shall submit a completed Form DBPR CPA 9, Application for Reinstatement of Null and Void License, effective June 2021, adopted and incorporated by reference and available at, https://www.flrules.org/Gateway/reference.asp?No=Ref-13172.

(10) Any provider of Continuing Professional Education (CPE) Courses for Certified Public Accountants desiring to apply for their Ethics course to be recognized as an approved Ethics in the State of Florida for the purposes of satisfying CPE requirements shall submit a completed Form DBPR CPA 10, Continuing Education Provider and Ethics Course Approval Application, effective June 2021, adopted and incorporated by reference and available at, https://www.flrules.org/Gateway/reference.asp?No=Ref-13173.

(11) Any person desiring to apply for the Clay Ford Scholarship shall submit a completed Form DBPR CPA 11, Clay Ford Scholarship Application, effective June 2021, adopted and incorporated by reference and available at, https://www.flrules.org/Gateway/reference.asp?No=Ref-13174.

(12) Any person desiring to send another State Board of Accountancy a verification of either exam scores or licensure information shall submit a completed Form DBPR CPA 12, Authorization for Transfer of Examination and/or Licensure Information Request,  effective June 2021, adopted and incorporated by reference and available at, https://www.flrules.org/Gateway/reference.asp?No=Ref-13175.

(13) Any person desiring to use work experience as a requirement for a Certified Public Accountant (CPA) Licensure in lieu of education shall submit a completed Form DBPR CPA 32, Verification of Work Experience, effective June 2021, adopted and incorporated by reference and available at, https://www.flrules.org/Gateway/reference.asp?No=Ref-13176.

(14) Any person desiring to report their Continuing Professional Education (CPE) Courses in order to renew, reactivate, or seek an endorsement for CPA Licensure shall submit a completed Form DBPR CPA 41, CPE Reporting Form, effective June 2021, adopted and incorporated by reference and available at, https://www.flrules.org/Gateway/reference.asp?No=Ref-13177.

(15) Any person that is a non-resident and has previously sat for a Certified Public Accountant (CPA) Examination and is desiring to take the CPA Examination or obtain a license by endorsement in the State of Florida shall submit a completed Form DBPR CPA 5012-1, Authorization for Interstate Exchange of Examination and Licensure Information, effective June 2021, adopted and incorporated by reference and available at, https://www.flrules.org/Gateway/reference.asp?No=Ref-13178.

(16) Any person desiring to receive instructor credit for their Continuing Professional Education (CPE) as required by Rule 61H1-33.003, F.A.C., in order to renew their CPA license shall submit a completed DBPR CPA 13, Instructor CPE Credit Reporting Form, effective XXX, adopted and incorporated by reference and available at, http://www.flrules.org/Gateway/reference.asp?No=Ref-XXXXX.

(17) Any person who is a non-resident Florida license holder and is seeking to report their Continuing Professional Education (CPE) as required by Rule 61H1-33.003, F.A.C., in order to renew their CPA license shall submit a completed DBPR CPA 14, Out of State Licensee CPE Acknowledgement Form, effective XXX, adopted and incorporated by reference and available at, http://www.flrules.org/Gateway/reference.asp?No=Ref-XXXXX.

Rulemaking Authority 455.203. 455.213. 455.2179. 455.271 455.219. 473.305 FS. Law Implemented 455.2179. 455.271. 455.219. 473.305. 455.275. 473.305. 473.306. 473.3065. 473.308. 473.309. 473.3101. 473.314. 559.79 FS. History–New 6-17-21, Amended ________.

 

NAME OF PERSON ORIGINATING PROPOSED RULE: Kevin Brown, Rules Coordinator, Division of Certified Public Accounting, 2601 Blair Stone Road, Tallahassee, Florida 32399-0760, [phone].

NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: Melanie Griffin, Secretary, Department of Business and Professional Regulation

DATE PROPOSED RULE APPROVED BY AGENCY HEAD: July 07, 2022

DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAR: April 27, 2022