(1) Each Florida
certified public accountant who has requested inactive status or became
delinquent, as distinguished from a Florida certified public accountant whose
certificate or license has been suspended, who desires to become an active
Florida certified public accountant, i.e., engage or reengage in the practice
of public accounting in Florida, shall apply for such reactivation by
completing and submitting to the Department, the CPA Change of Status Form
(DBPR CPA 7), which is incorporated by reference in Rule
61-35.003, F.A.C., and available
on the Department's website and the Board office located at 240 N.W. 76th
Drive, Suite A, Gainesville, FL 32607-6655.
(2) However, if a licensee completed,
reported, and provided proof of CPE completion in the DBPR On-line Services
Portal pursuant to Rule
61H1-33.003, F.A.C., but their
license is delinquent on January 1 for failure to report compliance with
continuing professional education requirements and pay renewal fees by the
preceding December 31st, a licensee may reactivate, pursuant to Section
473.311, F.S., by certifying the
required hours have been completed and by paying the renewal and reactivation
fees required by Rules
61H1-31.003,
61H1-31.004 and
61H1-31.006, F.A.C., by March 15
of the same year of the delinquency.
(3) For a licensee to reactivate a delinquent
license after March 15 of the same year of the delinquency or to reactivate an
inactive license at any time, their application shall include proof of CPE
completion of the required number of continuing professional education hours as
follows:
|
Accounting/Auditing
|
Ethics
|
Behavioral
|
Total Hours
|
|
At least 30 hours
|
At least 8 hours of Florida Board-approved
ethics.
|
No more than 30 hours
|
120 Hours
|
(4)
All continuing professional education courses must be completed no more than 24
months immediately prior to the date of the application for
reactivation.
(5) The first
establishment period after reactivation shall commence on the following June
1st and the initial designated reestablishment date shall be the third June
30th following reactivation.
Notes
Fla. Admin.
Code Ann. R. 61H1-33.006
Rulemaking Authority
455.271,
473.304,
473.312,
473.313 FS. Law Implemented
455.271,
473.312,
473.313,
559.79
FS.
New 12-4-79, Amended
2-3-81, 11-6-83, 3-29-84, 8-20-85, Formerly 21A-33.06, Amended 4-8-86,
12-28-89, 10-16-90, Formerly 21A-33.006, Amended 12-14-93, 5-26-96, 7-23-06,
12-10-09, 7-7-10, 12-3-13, Amended by
Florida
Register Volume 44, Number 138, July 17, 2018 effective
7/29/2018, Amended
by
Florida
Register Volume 45, Number 191, October 1, 2019 effective
10/15/2019,
Amended by
Florida
Register Volume 47, Number 235, December 7, 2021 effective
12/23/2021,
Amended by
Florida
Register Volume 48, Number 164, August 23, 2022 effective
9/7/2022.
New 12-4-79, Amended 2-3-81, 11-6-83, 3-29-84, 8-20-85,
Formerly 21A-33.06, Amended 4-8-86, 12-28-89, 10-16-90, Formerly 21A-33.006,
Amended 12-14-93, 5-26-96, 7-23-06, 12-10-09, 7-7-10, 12-3-13, 7-29-18,
10-15-19, 12-23-21, 9-7-22.
