Fla. Admin. Code Ann. R. 61H1-27.001 - College or University Requirements
(1)
An accredited college or university within the meaning of Section
473.306, F.S., is a four-year
degree granting college or university in the State University System or other
four-year degree granting educational institution accredited at the time
applicant's degree was received by virtue of membership in one of the following
accrediting agencies or for (a) through (f) its predecessor:
(a) Middle States Commission on Higher
Education (MSCHE);
(b) New England
Commission of Higher Education (NECHE);
(c) Higher Learning Commission
(HLC);
(d) Northwest Commission on
Colleges and Universities (NWCCU);
(e) Southern Association of Colleges and
Schools Commission on Colleges (SACSCOC);
(f) WASC Senior College and University
Commission (WSCUC);
(g) Association
to Advance Collegiate Schools of Business (AACSB);
(h) European Quality Improvement System
(EQUIS);
(i) Association of
Independent Colleges and Schools. After August 2, 1992 the Association of
Independent Colleges and Schools (AICS) will no longer be deemed an acceptable
accrediting agency, unless the college or school accredited by the AICS is
regulated by the Commission for Independent Education and exempted from
licensure by the CIE under the provisions of Section
246.085, F.S.
(j) Canadian, Mexican, Irish, Australian, New
Zealand, Scotland, South Africa, and Hong Kong academic accounting programs
approved by the provincial education bodies or the equivalent educational
accreditation body for that country.
(2) A listing of accredited colleges and
universities as recognized by the Board is contained in the "Accredited
Institutions of Post-secondary Education"; published by the American Council on
Education for the Council on Post-secondary Accreditation as published for the
time period the candidate attended the institutions. However, an applicant
whose degree was received from a non-accredited college or university may
qualify under the provisions of subsection (3).
(3) If an institution was not accredited at
the time an applicant's degree was received but was so accredited at the time
his application was filed with the Board, the institution will be deemed to be
accredited for the purpose of subsections (1) and (2) provided it:
(a) Certifies that the applicant's total
educational program would qualify him for graduation with a baccalaureate
degree during the time the institution has been accredited, and
(b) Furnishes the Board satisfactory proof,
including college catalogue course numbers and descriptions, that the
preaccrediting courses used to qualify applicant as an accounting major can be
matched with substantially equivalent postaccrediting courses.
(4) If an applicant's degree was
received at an accredited college or university as defined in subsections
61H1-27.001(2) and
(3), F.A.C., but the educational program used
to qualify him as an accounting major included courses taken at either two-year
or four-year nonaccredited institutions either before or after graduation, such
courses will be deemed to have been taken at the accredited institution from
which applicant's degree was received provided it either has accepted by virtue
of inclusion in an official transcript, or will accept by certification to the
Board, such courses for credit toward graduation.
(5) A graduate of a four-year degree granting
institution not accredited at the time the applicant's degree was received or
at the time of filing application will be deemed to be a graduate of a
four-year accredited college or university course provided an accredited
college or university as defined by subsections
61H1-27.001(1) and
(2), F.A.C., accepts applicant's
non-accredited baccalaureate degree and the applicant satisfactorily completes
at least 15 semester or 22 quarter hours, or the equivalent, in graduate level
courses at the accredited institution of which at least 9 semester or 13
quarter hours, including at least 3 semester or 4 quarter hours in taxation; or
the equivalent, shall be in accounting. Elementary accounting subjects, or
courses equivalent to elementary accounting, cannot be used to satisfy the
requirements of this rule. Elementary accounting subjects include principles of
financial and managerial accounting courses even if they are covered in a
three-course sequence, are titled "introductory," "fundamentals," or
"principles," and even if they are offered at the graduate level.
(6) Applicants relying on transcripts from a
foreign institution shall provide at their own expense to the Board, a complete
course by course evaluation of any foreign transcripts by an evaluation service
as approved by the Board. The Board's list of approved evaluation services,
effective April 2017, is incorporated herein and available at
http://www.flrules.org/Gateway/reference.asp?No=Ref-09611
or
http://www.myfloridalicense.com/dbpr/cpa/documents/BoardApprovedForeignEvaluationServices.pdf?x40199.
Notes
Rulemaking Authority 473.304, 473.306 FS. Law Implemented 473.306 FS.
New 12-4-79, Amended 2-3-81, 3-21-84, 10-28-85, Formerly 21A-27.01, Amended 4-8-86, 9-1-87, 8-25-88, 12-28-89, 3-29-90, Formerly 21A-27.001, Amended 1-11-95, 5-11-03, 3-21-05, 4-9-06, 8-13-06, 12-27-09, 2-6-12, 3-27-13, 8-7-13, 3-13-18, 7-29-18, 4-30-19, 4-23-20, 2-9-21, 6-2-21, 4-23-24.
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