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Florida Administrative Code (Last Updated: December 2, 2024) |
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61. Department of Business and Professional Regulation |
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61H1. Board of Accountancy |
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61H1-33. Reestablishment Of Professional Knowledge And Competency |
61H1-33.006. Inactive or Delinquent Florida Certified Public Accountants Who Desire to Become Active Licensees
1(1) Each Florida certified public accountant who has requested inactive status or became delinquent, as distinguished from a Florida certified public accountant whose certificate or license has been suspended, who desires to become an active Florida certified public accountant, i.e., engage or reengage in the practice of public accounting in Florida, shall apply for such reactivation by completing and submitting to the Department, the CPA Change of Status Form (DBPR CPA 7), which is incorporated by reference in Rule 61-35.003, F.A.C., and available on the Department’s website and the Board office located at 240 N.W. 76th Drive, Suite A, Gainesville, FL 32607-6655.
103(2) However, if a licensee completed, reported, and provided proof of CPE completion in the DBPR On-line Services Portal pursuant to Rule 12561H1-33.003, 126F.A.C., but their license is delinquent on January 1 for failure to report compliance with continuing professional education requirements and pay renewal fees by the preceding December 31st, a licensee may reactivate, pursuant to Section 161473.311, F.S., 163by certifying the required hours have been completed and by paying the renewal and reactivation fees required by Rules 18261H1-31.003, 18361H1-31.004 184and 18561H1-31.006, 186F.A.C., by March 15 of the same year of the delinquency.
197(3) For a licensee to reactivate a delinquent license after March 15 of the same year of the delinquency or to reactivate an inactive license at any time, their application shall include proof of CPE completion of the required number of continuing professional education hours as follows:
244Accounting/Auditing
245Ethics
246Behavioral
247Total Hours
249At least 30 hours
253At least 8 hours of Florida Board-approved ethics.
261No more than 30 hours
266120 Hours
268(4) All continuing professional education courses must be 276completed no more than 24 months immediately prior to the date of the application for reactivation.
292(5) The first establishment period after reactivation shall commence on the following June 1st and the initial designated reestablishment date shall be the third June 30th following reactivation.
320Rulemaking Authority 322455.271, 323473.304, 324473.312, 325473.313 FS. 327Law Implemented 329455.271, 330473.312, 331473.313, 332559.79 FS. 334History–New 12-4-79, Amended 2-3-81, 11-6-83, 3-29-84, 8-20-85, Formerly 21A-33.06, Amended 4-8-86, 12-28-89, 10-16-90, Formerly 21A-33.006, Amended 12-14-93, 5-26-96, 7-23-06, 12-10-09, 7-7-10, 12-3-13, 7-29-18, 10-15-19, 12-23-21, 9-7-22.
