Florida Administrative Code
61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION
61H1 - Board of Accountancy
Chapter 61H1-33 - REESTABLISHMENT OF PROFESSIONAL KNOWLEDGE AND COMPETENCY
Section 61H1-33.0035 - Continuing Professional Education/Governmental Auditing
Current through Reg. 50, No. 187; September 24, 2024
(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 http://www.flrules.org/Gateway/reference.asp?No=Ref-13319 or at http://www.gao.gov/yellowbook, if during the engagement:
(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.
(3) The required 24 hours of governmental CPE may be used to meet the courses required in paragraph 61H1-33.003(1)(a), F.A.C., provided they meet the requirements of subsection 61H1-33.003(2), F.A.C.
Rulemaking Authority 473.312(3) FS. Law Implemented 473.312(3) FS.
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.