Disciplinary Guidelines; Range of Penalties; Aggravating and Mitigating Circumstances

 

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION

Board of Accountancy

RULE NO.:RULE TITLE:

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

NOTICE OF CHANGE

Notice is hereby given that the following changes have been made to the proposed rule in accordance with subparagraph 120.54(3)(d)1., F.S., published in Vol. 48 No. 122, June 23, 2022 issue of the Florida Administrative Register.

The Board received written comments from the Joint Administrative Procedures Committee on Rule 61H1-36.004, F.A.C. Additionally, the Board made changes to the proposed rule language set forth in the proposed rule.

 

THE TEXT OF THE PROPOSED RULE WILL NOW READ:

 

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

(1) No Change.

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

(a) through (z) No Change.

(aa) Failure to obtain continuing professional education hours (sSection 473.312, F.S., Rule 61H1-33.003, F.A.C.)
First Offense
NUMBER OF HOURS LACKING	Minimum	Maximum
1 to 16 hours	$1,000 fine, mandatory CPE audit participation for the next two re-establishment periods, and within 90 days of the final order, makeup missing hours plus 20 additional penalty hours in the same category as those missed. If missing CPE hours are ethics, penalty hours would shall consist of accounting/auditing.	$2,000 fine, mandatory CPE audit participation for the next two re-establishment periods, and within 90 days of the final order, makeup missing hours plus 20 additional penalty hours in the same category as those missed. If missing CPE hours are ethics, penalty hours would shall  consist of accounting/auditing.
17 to 80 hours	$1,000 fine, makeup missing hours plus additional penalty hours equal to the number of those missed in the same category as those missed, suspension until all hours are completed, and mandatory CPE audit participation for the next two re-establishment periods.	Suspension, $5,000 fine, makeup missing hours plus additional penalty hours equal to the number of those missed, and within the same category as those missed, suspension until all hours are completed, and mandatory CPE audit participation for the next two re-establishment must submit proof of compliance for next two renewal periods.
Second Offense
NUMBER OF HOURS LACKING
1 to 16 hours	$2,000 fine,  , mandatory CPE audit participation for the next two re-establishment periods, makeup missing hours plus 20 additional penalty hours in the same category as those missed. If missing CPE hours are ethics, penalty hours would shall consist of accounting/auditing. Suspension until all hours are completed.	$5,000 fine, mandatory CPE audit participation for the next two re-establishment periods, makeup missing hours plus 20 additional penalty hours, in the same category as those missed. If missing CPE hours are ethics, penalty hours would shall consist of accounting/auditing., Suspension until all hours are completed.
17 to 80 hours	$2,500 fine, makeup missing hours plus additional penalty hours equal to the number of those missed in the same category as those missed, suspension until all hours are completed, and mandatory CPE audit participation for the next two re-establishment periods.	Suspension, $5,000 fine, makeup missing hours plus additional penalty hours equal to the number of those missed in the same category as those missed, and mandatory CPE audit participation for the next two re-establishment periods.
(bb) Fraudulent renewal of a license (sSection 473.312, F.S., Rule 61H1-33.003, F.A.C.)	Suspension, $5,000 fine, makeup missing hours plus additional penalty hours equal to the number of those missed and in the same category as those missed, suspension until all hours are completed, and mandatory CPE audit participation for the next two re-establishment periods.	Revocation and up to $5,000$10,000 fine.
(cc) Failure to enroll in peer review program when required (sSections 473.323(1)(a) and 473.3125(4), F.S.)	No Change	No Change
(dd) Utilizing CPA designation without an active license (sSection 473.322(1)(ab), F.S., through a violation of sSection 473.323(1)(ba), F.S.)	No Change	No Change
(ee) Performing work described in sSections 473.302(8)(a), (d), F.S., (e.g. – audits, reviews, compilations, or attestation engagements) without an active individual and/or firm license (sSection 473.322(1)(ac), F.S., through a violation of sSection 473.323(1)(ca), F.S.)	Reprimand, $5,000 fine, completion of four penalty hours of Board-approved ethics, and eight penalty hours of Aaccounting and /Aauditing continuing professional education hours.	Suspension, $5,000$10,000 fine, and completion of eight penalty hours of Aaccounting and /Aauditing continuing professional education hours.

(3) No Change.

Rulemaking Authority 455.2273, 473.304, 473.323 FS. Law Implemented 455.277, 455.2273, 473.323 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, 7-28-10, 5-6-15, 9-30-15, 2-6-17, 1-31-18, 6-18-18, 10-24-19,______________.

 

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].