Florida Administrative Code
61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION
61H1 - Board of Accountancy
Chapter 61H1-33 - REESTABLISHMENT OF PROFESSIONAL KNOWLEDGE AND COMPETENCY
Section 61H1-33.001 - Certified Public Accountants Required to Comply with this Chapter
Current through Reg. 50, No. 187; September 24, 2024
(1) Each Florida certified public accountant shall be required to reestablish his/her professional knowledge and competency in conformity with this rule by the completion of continuing professional education programs.
(2) Pursuant to Section 473.311(1)(b), F.S., a Florida licensed certified public accountant, who is not a resident of Florida and is licensed in another state, may satisfy Florida's CPE requirements by completing the CPE requirements of the state where the licensee's office is located and by completing a Florida Board-approved ethics course. If the state where the licensee's office is located does not have continuing professional education requirements, the licensee must comply with the requirements set forth in paragraph 61H1-33.003(1)(b), F.A.C.
(3) See Rule 61H1-33.006, F.A.C., for reinstatement of inactive Florida certified public accountants who desire to become active Florida certified public accountants, and the requirements related to continuing professional education.
Rulemaking Authority 473.304, 473.311, 473.312, 473.313 FS. Law Implemented 473.311, 473.312, 473.313 FS.
New 12-4-79, Amended 2-3-81, 12-19-82, Formerly 21A-33.01, Amended 4-8-86, Formerly 21A-33.001, Amended 5-24-07, 11-18-07, 12-10-09, 9-7-22.
