61H1-20.016. Non-CPA Shareholders, Partners and Members

Effective on Tuesday, March 9, 2021

1(1) For purposes of Chapter 473, F.S., the terms non-CPA shareholders, partners, and members shall be deemed and construed to mean natural persons materially participating in the business conducted by the firm and when their participation ceases, their interest shall revert to the firm.

45(2) Non-CPA shareholders, partners, and members shall not hold themselves out as certified public accountants.

60Rulemaking Authority 62473.304 , 63473.309 FS 65Law Implemented 67473.309 FS. 69History–New 2-5-98, Amended 9-21-10, 3-9-21.

Historical Versions(2)

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Related Statutes:

473.304, F.S.

Related Notices (6)

                    
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