Fla. Admin. Code R. 61H1-26.003

Current through Reg. 50, No. 119; June 18, 2024

Section 61H1-26.003 - Licensure of Florida Certified Public Accountant Firms

Every firm required to be licensed pursuant to Section 473.3101, F.S., shall be certified for licensure by the Board on a biennial basis, and shall furnish its firm name, addresses and telephone numbers of its principal place of business. Said firms must also disclose whether any non-certified public accountant owners have convictions or findings of guilt, regardless of adjudication, of a crime in any jurisdiction and judgment or settlements of civil lawsuits, or having been acted against including denial of licensure by any regulatory agency by a court or regulatory agency and any other matters which show a lack of good moral character. (good moral character is defined in Section 473.308(6)(a), F.S.).

Fla. Admin. Code Ann. R. 61H1-26.003

Rulemaking Authority 473.304, 473.3101 FS. Law Implemented 473.3101 FS.

New 12-4-79, Amended 2-3-81, Formerly 21A-26.03, Amended 6-4-86, Formerly 21A-26.003, Amended 2-3-94, 12-30-97, 1-26-10, 10-7-12, Amended by Florida Register Volume 41, Number 236, December 8, 2015 effective 12/21/2015, Amended by Florida Register Volume 44, Number 011, January 17, 2018 effective 1/31/2018.

New 12-4-79, Amended 2-3-81, Formerly 21A-26.03, Amended 6-4-86, Formerly 21A-26.003, Amended 2-3-94, 12-30-97, 1-26-10, 10-7-12, 12-21-15, 1-31-18.