61H1-33.0035. Continuing Professional Education/Governmental Auditing  


Effective on Tuesday, July 27, 2021
  • 1(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 48http://www.flrules.org/Gateway/reference.asp?No=Ref-13319 50or at http://www.gao.gov/yellowbook, if during the engagement:

    57(a) The certified public accountant is the in charge person, or

    68(b) The certified public accountant reviews the working papers or report or both, or

    82(c) The certified public accountant supervises others, or

    90(d) The certified public accountant is the only certified public accountant performing the work.

    104(2) Certified public accountants conducting audits controlled by either paragraph (a) or (b) below, shall be required to take 24 hours of governmental CPE and shall be required to comply with the CPE requirements imposed by Government Auditing Standards.

    143(a) 144Government Auditing Standards, 2018 Revision, as referenced in subsection (1) of this rule.

    157(b) The Rules of the Auditor General, Chapter 10.550, as referenced in Rule 17061H1-20.0093, 171F.A.C.

    172(3) The required 24 hours of governmental CPE may be used to meet the courses required in paragraph 19061H1-33.003(1)(a), 191F.A.C., provided they meet the requirements of subsection 19961H1-33.003(2), 200F.A.C.

    201Rulemaking Authority 203473.312204(3) FS. Law Implemented 208473.312(3) FS. 210History–New 8-22-90, Amended 7-7-92, Formerly 21A-33.0035, Amended 5-26-96, 4-13-08, 12-10-09, 7-27-21.