Current through Reg. 50, No. 187; September 24, 2024
(1) A firm licensed
pursuant to Rule 61H1-26.003, F.A.C., shall file
a written notification with the Department within thirty (30) days after the
occurrence of any of the following events:
(a) The admission or addition of a non-CPA
co-partner, shareholder or member in any Florida office, including whether any
non-CPA co-partners, shareholders or members have convictions or findings of
guilt, regardless of adjudication, of a crime in any jurisdiction; judgement or
settlements or civil lawsuits; having been acted against, including denial of
licensure, by any regulatory agency or by a court; and any other matters which
show a lack of good moral character as defined in Section
473.308(6)(a),
F.S.;
(b) The admission or addition
of a CPA co-partner, shareholder or member in any Florida office, including
whether any CPA co-partners, shareholders or members have convictions or
findings of guilt, regardless of adjudication, of a crime in any jurisdiction;
judgment or settlements of civil lawsuits (excluding domestic matters); having
the right to practice acted against, including denial of licensure, by the
Securities Exchange Commission (SEC), Internal Revenue Service (IRS), or any
other regulatory agency or court; and any other matters which show a lack of
good moral character as defined in Section
473.308(6)(a),
F.S.;
(c) The retirement or death
of a co-partner, shareholder or member in any Florida office;
(d) A change in the name of the partnership,
corporation or limited liability company;
(e) The termination of the partnership,
corporation or limited liability company.
(f) When the firm or any existing CPA or
Non-CPA co-partner, shareholder or member has been the recipient of a
conviction or finding of guilt, regardless of adjudication, of a crime in any
jurisdiction; has been the subject of a judgment or settlements of a civil
lawsuit (excluding domestic matters); has had the right to practice public
accountancy acted against, including denial of licensure, imposition of a
censure, fine, or corrective action, by the Securities Exchange Commission
(SEC), Public Company Accounting Oversight Board (PCAOB), Internal Revenue
Service (IRS), or any other regulatory agency or court; and any other matters
which show a lack of good moral character as defined in Section
473.308(6)(a),
F.S.
(2) In the event of
the formation of a new sole proprietorship, partnership, corporation or limited
liability company, or any legal entity engaged in the practice of public
accounting or a change in the name of a sole proprietorship, partnership,
corporation or limited liability company, or any other legal entity engaged in
the practice of public accounting, such sole proprietorship, partnership,
corporation or limited liability company shall, within thirty (30) days of the
event, become certified for licensure by the Board in accordance with Rule
61H1-26.003, F.A.C. and Section
473.3101, F.S., and pay the
license fee required by Rule
61H1-31.010,
F.A.C.
Rulemaking Authority
473.304,
473.3101 FS. Law Implemented
473.3101
FS.
New 12-4-79, Amended 2-3-81, Formerly 21A-26.04, Amended
6-4-86, Formerly 21A-26.004, Amended 11-3-97, 7-16-98, 8-17-98, 1-31-05,
8-28-06, 1-26-10, 2-6-13, 12-21-15,
1-31-18.
