The Board proposes new rules to clarify the active license, delinquent license, null and void license, inactive license, and license relinquishment.

 

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION

Board of Accountancy

RULE NOS.:RULE TITLES:

61H1-30.010Active License

61H1-30.020Delinquent License

61H1-30.030Null and Void License

61H1-30.040Inactive License

61H1-30.050License Relinquishment

PURPOSE AND EFFECT: The Board proposes new rules to clarify the active license, delinquent license, null and void license, inactive license, and license relinquishment.

SUMMARY: The proposed new rules clarify the active license, delinquent license, null and void license, inactive license, and license relinquishment.

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: During discussion of the economic impact of this rule at its Board meeting, the Board concluded that this rule change will not have any impact on licensees and their businesses or the businesses that employ them. The rule will not increase any fees, business costs, personnel costs, will not decrease profit opportunities, and will not require any specialized knowledge to comply. This change will not increase any direct or indirect regulatory costs. Hence, the Board determined that a Statement of Estimated Regulatory Costs (SERC) was not necessary and that the rule will not require ratification by the Legislature. No person or interested party submitted additional information regarding the economic impact at that time.

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: 455.213, 455.227, 455.271, 473.304, 473.308, 473.311, 473.312, 473.313 FS.

LAW IMPLEMENTED: 455.213, 455.227(1)(f), 455.271, 473.311, 473.312, 473.313 FS.

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: Roger Scarborough, Division Director, Board of Accountancy, 240 NW 76th Dr., Suite A, Gainesville, Florida 32607, [e-mail].

 

THE FULL TEXT OF THE PROPOSED RULE IS:

 

61H1-30.010 Active License

A licensee may practice in the profession of certified public accounting, pursuant to section 455.271(1), F.S., only if the license of the licensee is active.  To maintain a current active license, a licensee is required to pay applicable fees pursuant to Chapter 61H1-31, F.A.C.  Individual licensees shall also comply with the continuing professional education (CPE) criteria regarding license renewals.   

Rulemaking Authority 455.271, 473.304, 473.312 FS. Law Implemented 455.271, 455.213, 473.312  FS. History–New               .

 

61H1-30.020 Delinquent License

(1) Failure of a licensee to renew the license before the license expires, pursuant to section

455.271(5), F.S., shall cause the license to become delinquent immediately following expiration of the most current licensure cycle. Pursuant to Rule 61H1-33.006, F.A.C.:

(a) A license becomes delinquent when the licensee fails to renew and pay the applicable renewal fee by the deadline of December 31 of any renewal cycle.

(b) Licensees who pay renewal fees after March 15, in addition to incurring a penalty fee, are required to submit a request to the Department to reactivate the license.

(2) A licensee seeking reactivation shall complete the CPA Change of Status form (DBPR CPA 7, Effective June 2021), which is hereby incorporated in Rule 61-35.003, F.A.C., and comply with the requirements stated therein, including the completion of the applicable CPE hours, reporting the same hours using the CPE Reporting Form # CPA 41 and submitting certificates of completion for each course listed.  The form is provided by the Department and available on the Department’s website and at the Board office located at 240 N. W. 76th Drive, Suite A, Gainesville, FL 32607-6655.

Rulemaking Authority 455.271, 473.311 FS. Law Implemented 455.213, 455.271, 473.311, 473.312  FS. History–New                .

 

61H1- 30.030 Null and VoidLicense

(1) A license that remains in a delinquent status for two years, pursuant to section 455.271(6), F.S., automatically becomes null and void. 

(2) A null and void license is only eligible for a change of status, pursuant to the reinstatement terms set forth in section 473.313 (5) F.S. .

(3) A null and void license, subject to board review and clearance, may be reinstated pursuant to section 473.313(5), F.S.  An applicant seeking reinstatement of a null and void license shall:

(a) Complete the Application for Reinstatement of Null and Void License (DBPR CPA 9, Effective June 2021). The form, which is hereby incorporated by reference in Rule 61-35.003, F.A.C., is provided by the Department and available on the Department’s website and at the Board office located at 240 N. W. 76th Drive, Suite A, Gainesville, FL 32607-6655.  The applicant is required to include with the application a personal statement regarding the cause and circumstances resulting in the null and void license;

(b) Pay applicable fees pursuant to Rules 61H1-31.015, 61H1-31.003, and 61H1-31.004, F.A.C.; and

(c) Complete continuing professional education (CPE) as referenced in subparagraph (3) of this rule. An applicant is not required to provide proof of CPE completion prior to board review of the application; however, the applicant must complete all required hours prior to the reinstatement of the license.

(4) An applicant, whose application been approved by the board, shall submit the Continuing Professional Education Reporting form (DBPR CPA 41, Effective June   2021), which is incorporated by reference in Rule 61-35.003, F.A.C. The form is provided by the Department and available on the Department’s website and at the Board office located at 240 N. W. 76th Drive, Suite A, Gainesville, FL 32607-6655. The applicant shall provide proof of completion of CPE hours as follows:

(a) 120 CPE hours for the reinstatement of the null and void license to delinquent

status, consisting of 30 hours in accounting and auditing, 8 hours in board approved ethics, and no more than 30 hours in behavioral subjects; and 

(b) 120 CPE hours for the reactivation from the delinquent status to current active status, consisting of 30 hours in accounting and auditing, 8 hours in board approved ethics, and no more than 30 hours in behavioral subjects.

(5) In lieu of reinstatement, applicants with a null and void license may apply for licensure

pursuant to section 473.308, F.S., by one the following methods:

(a) Licensure by Endorsement, if applicable; or

(b) Licensure by Examination.

Rulemaking Authority 455.213, 455.271, 473.304, 473.308, 473.312, 473.313(5) FS. Law Implemented 455.213, 455.271, 473.312, 473.313 FS. History–New                     .

 

61H1-30.040 Inactive License

(1) A license does not automatically become inactive.  The licensee must elect to change the licensure status by paying a change of status, application, and other applicable fees, depending on the status of the license, pursuant to Chapter 61H1-31, F.A.C.  The licensee shall also complete the Change of Status form (DBPR CPA 7, Effective June 2021), which is hereby incorporated in Rule 61-35.003, F.A.C.  The CPE requirements are suspended during the period the license is inactive.

(2) A licensee with a current or delinquent active license may elect to become inactive at any time by complying with the criteria set forth in subparagraph (1) of this rule, unless otherwise encumbered or prohibited from doing so pursuant to disciplinary action.

(3) A licensee with an inactive license may reactivate  the license to active status at any time,  by completing the CPA Change of Status form (DBPR CPA 7, Effective June 2021), which is hereby incorporated in Rule 61-35.003, F.A.C., and comply with the requirements stated therein, including the completion of the applicable CPE hours, reporting the same hours using the CPE Reporting Form # CPA 41 and submitting certificates of completion for each course listed.  The form is provided by the Department and available on the Department’s website and at the Board office located at 240 N. W. 76th Drive, Suite A, Gainesville, FL 32607-6655.

(4) A licensee with a delinquent license, may reactivate the license to a current active status by paying the fees and satisfying the requirements set forth in subparagraph (3), and must also pay the applicable deliquent fee pursuant to Chapter 61H1-31, F.A.C.  A timely election of inactive status while the license is delinquent prevents an automatic licensure status change from delinquent to null and void.

Rulemaking Authority 455.271, 473.304, 473.311 FS. Law Implemented 455.213, 455.271, 473.311, 473.312  FS. History–New        .

 

61H1-30.050 License Relinquishment

(1) A licensee with a current active or current inactive license, which is not otherwise encumbered by discipline, may elect to voluntarily relinquish the license administratively by submitting to the Department the CPA Change of Status form (DBPR CPA 7, Effective June 2021), which is hereby incorporated in Rule 61-35.003, F.A.C.

(2) The licensing authority, pursuant to section 455.271(1)(f), F.S., may accept a licensee’s  relinquishment of a license as a form of discipline during the course of any disciplinary proceeding or action. A license encumbered by discipline resulting in disciplinary relinquishment shall be construed as action against the licensee. 

Rulemaking Authority 455.227, 455.271, 473.304, 473.311 FS. Law Implemented  455.227(1)(f), 455.213, 455.271, 473.311, 473.312  FS. History–New                     .

 

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: December 17, 2021

DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAR: February 9, 2022