Continuing Professional Education/Governmental Auditing

 

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION

Board of Accountancy

RULE NO.:RULE TITLE:

61H1-33.0035Continuing Professional Education/Governmental Auditing

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. 46 No. 214, November 2, 2020 issue of the Florida Administrative Register.

The changes are in response to written comments submitted by the staff of the Joint Administrative Procedures Committee and discussion and subsequent vote by the board at a public meeting held May 14, 2021.  The changes are as follows:

 

        61H1-33.0035 Continuing Professional Education/Governmental Auditing.

        (1) Any certified public accountant who is involved in governmental audits shall be required to comply with the continuing professional education (CPE) requirements imposed by Government Auditing Standards 2018 Revision  commonly referred to as the “Yellow Book,” which is hereby incorporated by reference and available at http://www.flrules.org/Gateway/reference.asp?No=Ref-               or at http://www.gao.gov/yellowbook, can be obtain at www.gao.gov › products › GAO-18-568G, if during the engagement:

(a) through (d) No change. 

(2) through (3)  No change.

Rulemaking Authority 473.312(3) FS. Law Implemented 473.312(3) FS. History–New 8-22-90, Amended 7-7-92, Formerly 21A-33.0035, Amended 5-26-96, 4-13-08, 12-10-09,                      .

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].