Florida Administrative Code
61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION
61H1 - Board of Accountancy
Chapter 61H1-20 - DEFINITIONS
Section 61H1-20.013 - Employee

An employee of a certified public accountin g firm includes a certified public accountant which may be leased to a firm through an employee leasing company as defined in Section 443.036(18), F.S., as long as the firm has the power to hire and fire, has complete supervision and control over the certified public accountant's work product, and accepts the certified public accountant as its responsibility for purposes of complying with Rule 61H1-26.002, F.A.C.

Rulemaking Authority 473.304 FS. Law Implemented 473.302, 473.309(1)(b), 473.3101 FS.

New 10-17-90, Formerly 21A-20.013, Amended 9-21-10, 3-9-21.