61H1-29.002: Temporary License
PURPOSE AND EFFECT: The Board proposes the rule amendment in order to clarify the language concerning certified public accountants and to clarify language concerning temporary licenses due to a statutory change.
SUBJECT AREA TO BE ADDRESSED: Temporary License.
SPECIFIC AUTHORITY: 473.304, 473.305, 413.314 FS.
LAW IMPLEMENTED: 473.314, 473.315 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:
61H1-29.002 Temporary License.
(1) Temporary licenses will be required of out-of-state certified public accountants or firms Iin each instance in which such out-of-state certified public accountants or firms, not authorized to practice public accounting pursuant to the practice privileges granted in Section 473.3141, F.S., send out-of-state personnel into the state to perform a specific engagement, a temporary license will be required. Applications for temporary licenses must be filed prior to commencement of the engagement. A temporary license shall not be required of a person entering this state solely for the purpose of preparing federal tax returns or advising as to federal tax matters.
(2) through (6) No change.
(7) An out-of-state certified public accountant who is a resident of Florida may not practice as a certified public account in Florida through the use of temporary licenses or the practice privileges granted in Section 473.3141, F.S., nor may he assume or use the titles or designations certified public accountant, or public accountant or the abbreviation CPA, or any other title, designation, words, letters, abbreviations, sign, card, or device tending to indicate that he holds an active license under Chapter 473, F.S., nor shall such person attest as an expert in accountancy to the reliability or fairness of presentation of financial information or utilize any form of disclaimer of opinion which is intended or conventionally understood to convey an assurance of reliability as to matters not specifically disclaimed unless such person holds an active license under Chapter 473, F.S. This rule shall not prohibit the performance by such persons of other services involving the use of accounting skills, including the preparation of tax returns and the preparation of financial statements without expression of opinion thereon.
(8) A temporary license may be denied for any one of the following:
(a) The applicant has failed to fully complete required application;
(b) The applicant has committed any of the acts specified by Rule 61H1-36.001, F.A.C., which constitutes grounds for disciplinary action against a certified public accountant licensee.
Rulemaking Specific Authority 473.304, 473.305, 473.314 FS. Law Implemented 473.314, 473.315 FS. HistoryNew 12-4-79, Amended 2-3-81, 10-19-83, Formerly 21A-29.02, Amended 5-3-88, 12-3-89, 6-13-90, 3-29-92, 12-2-92, Formerly 21A-29.002, Amended 6-28-94, 1-11-95, 8-28-06,_________.
