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Florida Administrative Code (Last Updated: April 18, 2024) |
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61. Department of Business and Professional Regulation |
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61H1. Board of Accountancy |
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61H1-20. Definitions |
1(1) “3Certified public accountant,” 7or “CPA,” shall be deemed and construed to mean a person, who holds an active, inactive, delinquent, or temporary license issued under Chapter 473, F.S., or who is practicing public accounting in this state pursuant to the practice privilege granted in Section 50473.3141, F.S.
52(2) “Florida c55ertified public accountant” 58shall be deemed and construed to mean a person who holds an active, inactive, delinquent, or temporary license issued under Chapter 473, F.S.
81(3) “Non-Florida c84ertified public accountant” 87shall be deemed and construed to mean a person who is practicing public accounting in this state pursuant to the practice privilege granted in Section 112473.3141, F.S.
114(4) “Firm,116” 117“CPA Firm” or “Firms of certified public 124accountant125s” shall be deemed and construed to mean a sole proprietor, partnership, professional corporation, limited liability company, or any other legal entity engaged in the practice of public accounting, including individual partners, stockholders or members thereof, that holds an active, delinquent, or temporary license issued under Section 172473.3101, F.S., 174or its state of domicile.
179(5) “Florida firm182” 183shall be deemed and construed to mean any sole proprietor, partnership, professional corporation, limited liability company, or any legal entity that holds an active, delinquent, or temporary license issued under Section 214473.3101, F.S.
216(6) “Non-Florida firm219” 220shall be deemed and construed to mean any legal entity that is practicing public accounting pursuant to a license issued in its state of domicile.
245(7) A “suspended certified public accountant” is prohibited from practicing public accounting as a sole proprietor, partner or shareholder and using the “CPA” designation. A suspended certified public accountant may be an employee under the supervision of a certified public accountant who holds an active license.
291(8) An “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. For a certified public accountant employed by a Florida firm, “office” shall also mean the licensee’s designated address of record.
341(9) “Proof of CPE completion” from a continuing professional education CPE provider shall be defined as the document identifying the licensee has completed a course. To be accepted by the Board, the document must contain the following elements: name of course taken, licensee name, the date the course was completed, number of hours, credit type or category, sponsor name, and signature of the CPE sponsor, Proof of CPE completion for a Florida ethics course, in addition to the aforementioned elements, must include the DBPR course approval number. For courses completed at accredited institutions of higher learning and credited for CPE, a transcript will be considered proof of CPE completion. Proof of CPE completion for instructor credit will include an Instructor CPE Credit Reporting Form (DBPR CPA 13, effective 469April 2023471), which is incorporated by reference in Rule 61-35.003, F.A.C.
481Rulemaking Authority 483473.304 FS. 485Law Implemented 487455.271, 488473.012, 489473.3101, 490473.3141 FS. 492History–New 12-4-79, Formerly 21A-20.01, Amended 10-20-86, Formerly 21A-20.001, Amended 8-13-06, 11-3-09, 3-18-10, 11-21-13, 12-24-15, 8-6-23.
