Florida Administrative Code
61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION
61H1 - Board of Accountancy
Chapter 61H1-39 - PEER REVIEW
Section 61H1-39.005 - Compliance with Peer Review Requirements

Universal Citation: FL Admin Code R 61H1-39.005

Current through Reg. 50, No. 187; September 24, 2024

(1) An individual practicing pursuant to Section 473.3141, F.S., shall determine whether or not the individual performs services as specified in Section 473.3125(4), F.S.

(2) Effective January 1, 2015, if the firm performs services as specified in Section 473.3125(4), F.S., the firm shall enroll with a board-approved AE prior to submitting an application for licensure or an application for license renewal.

(3) For firms that renew their license for periods beginning January 1, 2015, the firm shall determine whether it performed services as specified in Section 473.3125(4), F.S., for the prior license period.

(a) If the firm performed services as specified in Section 473.3125(4), F.S., during the prior license renewal period, the firm shall enroll in a board approved peer review program.

(b) If the firm did not perform services as specified in Section 473.3125(4), F.S., during the prior license renewal period, the firm is not required to be enrolled in a board approved peer review program on January 1, 2015.

(c) If a firm that has not enrolled in a board approved AE at the time of licensure renewal subsequently decides to perform the services specified in Section 473.3125(4), F.S., the firm shall enroll in a board approved AE prior to performing such services.

(4) A firm is considered enrolled when it has completed the AE's application process and paid the enrollment fee. As part of any disciplinary action relating to services performed as specified in Section 473.3125(4), F.S., the board will require confirmation of the firm's enrollment by a board approved AE.

(5) A firm that is terminated by a board approved AE shall notify the board in writing within 30 days of the effective date of the termination and provide the termination letter from the AE.

Rulemaking Authority 473.3125, 473.304 FS. Law Implemented 473.3125(4) FS.

New 4-2-14.

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