Rules Review by JAPC
61. Department of Business and Professional Regulation |
61h1. DBPR, BOARD OF ACCOUNTANCY |
61H1-19.002. Organization |
61H1-19.003. Administrative Procedures |
61H1-19.006. Attendance At Board Meetings, Unexcused Absences |
61H1-19.007. Probable Cause Panel |
61H1-19.008. Committees |
61H1-19.009. Other Board Business For Which Compensation Is Allowed |
61H1-19.010. Criteria For Investigators And Consultants |
61H1-20.001. Definitions |
61H1-20.002. "Attest As And Expert In Accounting To The Reliability Or Fairness Of Presentation" Or "Expression Of Opinion" |
61H1-20.003. Client |
61H1-20.004. Enterprise |
61H1-20.006. Firm Or Firms Of Certified Public Accountants |
61H1-20.007. Generally Accepted Accounting Principles |
61H1-20.008. Generally Accepted Auditing Standards |
61H1-20.009. Standards For Accounting And Review Services |
61H1-20.010. Engagement |
61H1-20.011. Practice Of, Or Practicing Public Accounting |
61H1-20.012. Holding Out |
61H1-20.013. Employee |
61H1-20.015. Partnership |
61H1-20.016. Non-Cpa Shareholders, Partners And Members |
61H1-20.0051. Assembled Financial Statements |
61H1-20.0052. Offer To Perform Or Perform Services Involving Assembled Financial Statements |
61H1-20.0053. Standards For Assembled Financial Statements |
61H1-20.0091. Governmental Accounting Standards |
61H1-20.0092. Government Auditing Standards |
61H1-20.0093. Rules Of The Auditor General |
61H1-20.0094. Standards For Accountants Services On Prospective Financial Statements |
61H1-20.0095. Standards For Consulting Services |
61H1-20.0096. Services For Tax Practice |
61H1-20.0097. Standards For Personal Financial Planning |
61H1-20.0098. Standards For Business Valuations |
61H1-20.0099. Standards For Attestation Engagements |
61H1-21.001. Independence |
61H1-21.002. Integrity And Objectivity |
61H1-21.003. Commissions Or Referral Fees |
61H1-21.004. Conflicts Of Interest |
61H1-21.005. Contingent Fees |
61H1-21.006. Communication With Client Of Another Certified Public Accountant |
61H1-21.007. Procedures For Negotiation For Certain Governmental Audits |
61H1-21.009. Other Business Activities |
61H1-22.001. Competence (General Standards) |
61H1-22.002. Auditing Standards |
61H1-22.003. Accounting Principles |
61H1-22.004. Standards For Accounting And Review Services |
61H1-22.005. Prospective Financial Statements |
61H1-22.006. Governmental Accounting Standards |
61H1-22.007. Governmental Auditing Standards |
61H1-22.008. Standards For Local Governmental Audits |
61H1-22.009. Standards For Attestation Engagement |
61H1-22.010. Standards For Personal Financial Planning |
61H1-22.011. Standards For Business Valuations |
61H1-22.012. Standards For Assembled Financial Statements |
61H1-22.0081. Standards For Florida Single Audit Act Audits For Nonprofit And For-Profit Organizations |
61H1-22.0082. Standards For Audits Of Certain Nonprofit Organizations |
61H1-22.0083. Standards For Audits Of District School Boards |
61H1-22.0084. Standards For Audits Of Charter Schools And Similar Entities |
61H1-22.0085. Standards For Management Advisory Services |
61H1-22.0086. Standards For Tax Practice |
61H1-23.001. Confidential Client Information |
61H1-23.002. Records Disposition Responsibility |
61H1-24.001. Advertising |
61H1-24.002. Solicitation |
61H1-24.003. Competitive Negotiation |
61H1-25.001. Responsibility For Other Persons |
61H1-26.001. Form Of Practice And Name-Shared Office Space |
61H1-26.002. Minimum Capitalization Or Adequate Public Liability Insurance For Florida Firms With The Exception Of A Sole Proprietorship |
61H1-26.003. Licensure Of Florida Certified Public Accountant Firms |
61H1-26.004. Changes By Firms |
61H1-26.005. Address Of Record |
61H1-27.001. College Or University Requirements |
61H1-27.002. Concentrations In Accounting And Business |
61H1-27.003. Additional One Year Accountancy Course Acceptable In Lieu Of One Year Of Employment |
61H1-27.004. One Year Of Employment |
61H1-27.005. Educational Advisory Committee |
61H1-27.0041. One Year Of Work Experience |
61H1-28.001. Examination |
61H1-28.005. Number Of Sittings, Passing Grade And Granting Of Credit, Effective Dates, Release Of Grades And Completion Of Examination |
61H1-28.006. Examination Credit From Other States |
61H1-28.007. Laws And Rules Examination |
61H1-28.008. State Of Florida Cpa Examination Security Requirements |
61H1-28.0011. Examinations |
61H1-28.0052. Number Of Sittings, And Granting Of Credit, Release Of Grades And Completion Of Examination, Transition Rules |
61H1-28.0061. Examination Credit From Other States |
61H1-29.002. Temporary License |
61H1-29.003. Experience For Licensure By Endorsement |
61H1-29.004. Licensure By Endorsement; Domiciled |
61H1-29.005. Cpa Education/Cpe Credit |
61H1-29.0025. Temporary License - Electronic Practice |
61H1-31.001. Collection And Payment Of Fees |
61H1-31.002. Examination And Reexamination Fees |
61H1-31.003. Renewal Of Active And Inactive License Fee For Cpa |
61H1-31.004. Delinquency Fee |
61H1-31.005. Initial Licensure Fee |
61H1-31.006. Reactivation Fee |
61H1-31.007. Temporary License Fee |
61H1-31.008. Licensure By Endorsement |
61H1-31.009. Renewal Of Accountancy Firm License Fee |
61H1-31.010. Inital Accountancy Firm License Fees |
61H1-31.011. Licensure And Exam Score Verification Fee |
61H1-31.012. Duplicate License Fee |
61H1-31.014. Continuing Education Provider And Course Approval Fees |
61H1-31.015. Reinstatement Of A Null And Void License Fee |
61H1-31.0065. Change Of Status Process Fee |
61H1-31.0075. Temporary License Fee - Electronic Practice |
61H1-32.001. Probable Cause Panel Hearing Guidelines To Consider Investigating Officer'S Reports |
61H1-33.001. Certified Public Accountants Required To Comply With This Chapter |
61H1-33.002. Organization And Administration |
61H1-33.003. Continuing Professional Education |
61H1-33.006. Inactive Or Delinquent Florida Certified Public Accountants Who Desire To Become Active Licensees |
61H1-33.007. Reactivation Of Inactive Licenses |
61H1-33.008. Permanent Retirement Defined |
61H1-33.009. Relicensure Of Expired Licenses |
61H1-33.0031. Continuing Professional Education/Ethics |
61H1-33.0032. Board Approval Of Cpa Ethics Continuing Education By Providers |
61H1-33.0033. Obligations Of Cpa Ethics Course Continuing Education Providers |
61H1-33.0034. Evaluation Of Cpa Ethics Course Providers |
61H1-33.0035. Continuing Professional Education/ Governmental Auditing |
61H1-33.0065. Exemption From Renewal Requirements For Spouses Of Members Of The Armed Forces Of The United States |
61H1-33.00341. Duration Of Cpa Ethics Course Provider Status |
61H1-33.00342. Cpa Ethics Courses - Standards For Approval Of Courses |
61H1-34.001. Preparation Of Financial Statements By Persons Other Than Certified Public Accountants Or Inactive Certified Public Accountants |
61H1-34.002. Notice To Public By Non-Licensed Persons |
61H1-35.001. Application For Foreign Licensure Examination |
61H1-35.002. Examination To Foreign Speaking Florida Residents |
61H1-36.001. Discipline |
61H1-36.002. Return Of Certificates Or Licenses |
61H1-36.003. Time For Payment Of Civil Penalties |
61H1-36.004. Disciplinary Guidelines; Range Of Penalties; Aggravating And Mitigating Circumstances |
61H1-36.005. Citations |
61H1-36.006. Mediation |
61H1-36.0011. Discipline |
61H1-36.0055. Minor Violation, Notice Of Non-Compliance |
61H1-37.001. Reinstatement |
61H1-38.001. Definitions |
61H1-38.002. Fifth Year Of Accounting Education Program |
61H1-38.003. General Requirements |
61H1-38.004. Eligibility Criteria |
61H1-38.005. Scholarships |
61H1-38.006. Terms For Council Members |
61H1-38.007. Fees |
61H1-39.001. Definitions |
61H1-39.002. Peer Review Program Standards |
61H1-39.003. Peer Review Administering Entities |
61H1-39.004. Peer Review Oversight Committee Composition And Responsibilities |
61H1-39.005. Compliance With Peer Review Requirements |
61H1-50.001. Specialization Advisory Committee |
61H1-51.001. Definitions |
61H1-52.001. Application Fees For Specialty Certificate |
61H1-52.002. Recertification |
61H1-52.003. Late Fees |
61H1-53.001. Certification Requirements |
61H1-53.005. Certification Requirements For Financial Planner Specialty Certificate |
61H1-54.001. Recertification |
61H1-54.002. Continuing Professional Education |
61H1-54.005. Continuing Professional Education For Instructors |