Florida Administrative Code (Last Updated: April 18, 2024) |
61. Department of Business and Professional Regulation |
61H1. Board of Accountancy |
61H1-33. Reestablishment Of Professional Knowledge And Competency |
1There is created the Committee on Continuing Professional Education. Subject to the approval of the Board, said Committee shall:
20(1) Evaluate and determine, either prospectively or retrospectively, whether specific courses, programs, education and training qualify as formal programs of learning which contribute directly to professional competency of an individual following licensure to practice public accounting, and the credit to be granted therefore;
63(2) Determine in individual cases whether professional knowledge and competency have been reestablished by virtue of the completion of such programs; and
85(3) Audit the continuing professional education records of Florida certified public accountants on a sample basis from time to time.
105Rulemaking Authority 107473.304, 108473.312 FS. 110Law Implemented 112473.312 FS. 114History–New 12-4-79, Amended 2-3-81, 7-2-85, Formerly 21A-33.02, 21A-33.002, Amended 10-26-09.