Section 12-25.002 - DefinitionsFor the purposes of this rule chapter, the terms and phrases used in these rules shall have the meanings prescribed in this section, unless a different meaning is clearly indicated by the context in which the term or phrase is used.
(1) "Applicant" means a certified public accountant or a certified public accounting firm who submits a complete and properly prepared written response to the Department's Request for Information for contract audit services, in accordance with the requirements stated in the Request for Information.(2) "Applicants Ranking Committee" means a group of seven Department employees appointed by the Executive Director of the Department or the Executive Director's designee.(3) "Audit Services" means the performance, pursuant to a contractual agreement with the Department, of a tax compliance audit by a contract auditor, or any special audit project designated by the Department.(4) "Certified Public Accountant" or "C.P.A." means a person operating as a sole proprietorship or firm who holds a license to practice public accounting in any state in the United States, and who is in public practice as a practice unit.(5) "Contract Auditor" means a certified public accountant with whom the Department has executed a contractual agreement to provide auditing services.(6) "Department" means the Florida Department of Revenue.(7) "Florida Revenue Law" means any tax statute administered by the Department, including those enumerated in section 213.05, F.S.(8) "Private Broker" means a private business entity offering contract auditor recruitment services.(9) "Professional Staff Member" means each person employed by a contracted certified public accounting firm who works, as defined in the contract, on a contract tax compliance audit.(10) "Request for Information" means a formal, written solicitation of a certified public accountant's qualifications and specific fee proposal to perform auditing services for the Department.(11) "Request for Proposal" means the competitive bid procedure defined in section 287.012, F.S.(12) "Single, Blended Rate" means the per hour rate developed by the applicant and submitted as the fee proposal required by section 213.28, F.S.(13) "Tax Compliance Audit" means an examination of the accounts, books, and records of a person subject to a revenue law for the purpose of ascertaining compliance with such laws and determining the correctness of any returns which have been filed or payments which have been made, or for the purpose of making a return when none has been made.(14) "Taxpayer" means any person subject to a Florida revenue law. For the purpose of these rules, "person" includes any individual, firm, partnership, joint venture, association, corporation, estate, trust, business trust, receiver, syndicate, or other group or combination acting as a unit and also includes any political subdivision, municipality, state agency, bureau, or department and includes the plural as well as the singular number.Fla. Admin. Code Ann. R. 12-25.002
Rulemaking Authority 213.06(1), 213.28(4) FS. Law Implemented 212.10, 213.28 FS.
New 5-11-92, Amended 3-20-94.New 5-11-92, Amended 3-20-94.