61H1-20.001: Types of Certified Public Accountants and Firms
PURPOSE AND EFFECT: The Board proposes the rule amendment in order to define office.
SUMMARY: Office will be defined.
SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS: No Statement of Estimated Regulatory Cost was prepared. The Board determined the proposed rule 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: 473.304 FS.
LAW IMPLEMENTED: 455.271, 473.3101, 473.3141 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 Kelly, Division Director, Board of Accountancy, 240 N.W. 76th Dr., Suite A, Gainesville, Florida 32607
THE FULL TEXT OF THE PROPOSED RULE IS:
61H1-20.001 Types of Certified Public Accountants and Firms.
(1) through (7) No change.
(8) Except as to a certified public accountant employed by a Florida firm, office shall be deemed and construed to mean a place in which public accounting is conducted or any place for which the physical address is identified in advertising. As to a certified public accountant employed by a Florida firm, office shall mean his/her designated address of record.
Rulemaking Authority 473.304 FS. Law Implemented 455.271, 473.3101, 473.3141 FS. HistoryNew 12-4-79, Formerly 21A-20.01, Amended 10-20-86, Formerly 21A-20.001, Amended 8-13-06, 11-03-09, .
