61H1-33.001, F.A.C.

61H1-33.001. Certified Public Accountants Required to Comply with this Chapter

Last amended: 2022Year: 2026Length: 278 wordsOfficial source

Cite as Fla. Admin. Code r. 61H1-33.001

CHAPTER 61H1-33 REESTABLISHMENT OF PROFESSIONAL KNOWLEDGE AND COMPETENCY 61H1-33.001 Certified Public Accountants Required to Comply with this Chapter 61H1-33.002 Organization and Administration 61H1-33.003 Continuing Professional Education 61H1-33.0031 Continuing Professional Education/Ethics 61H1-33.0032 Board Approval of CPA Ethics Continuing Education by Providers 61H1-33.0033 Obligations of CPA Ethics Course Continuing Education Providers 61H1-33.0034 Evaluation of CPA Ethics Course Providers 61H1-33.00341 Duration of CPA Ethics Course Provider Status 61H1-33.00342 CPA Ethics Courses – Standards for Approval of Courses 61H1-33.0035 Continuing Professional Education/Governmental Auditing 61H1-33.006 Inactive or Delinquent Florida Certified Public Accountants Who Desire to Become Active Licensees 61H1-33.0065 Exemption from Renewal Requirements for Spouses of Members of the Armed Forces of the United States (Repealed) 61H1-33.007 Reactivation of Inactive Licenses (Repealed) 61H1-33.008 Permanent Retirement Defined (Repealed) 61H1-33.009 Relicensure of Expired Licenses (Repealed) 61H1-33.001 Certified Public Accountants Required to Comply with this Chapter. (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.
61H1-33.001, F.A.C.: 61H1-33.001. Certified Public Accountants Required to Comply with this Chapter | Justis AI