Fla. Admin. Code R. 61H1-33.006

Current through Reg. 50, No. 244; December 17, 2024

Section 61H1-33.006 - Inactive or Delinquent Florida Certified Public Accountants Who Desire to Become Active Licensees

(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.

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.