FLORIDA BOARD OF ACCOUNTANCY

Questions - Regarding Complaints Against CPA's
1. Can I search for someone's license ? Yes, you can in two ways:
You can call by telephone to Customer Contact Center at 850-487-1395 or there is a licensing portal at www.myfloridalicense.com, click Search for a License,
2. How do I know for sure that my "accountant" is a CPA? By looking up the license :Click Here
3. What information is do I need to file a complaint against a CPA?
http://www.myfloridalicense.com/dbpr/dbpr/le_portal/dbpr-0070-1.pdf Documentation to support allegations
All court orders
Documents relating to the complaint
A list of all witnesses with theircontact information
4. Am I allowed to file an anonymous complaint?
You are allowed but you must supply supporting documentation.
It would be helpful to have a contact name/address/phone number to contact the complainant, but this information is not necessary.
5. How do I get the complaint form?
http://www.myfloridalicense.com/dbpr/dbpr/le_portal/dbpr-0070-1.pdf
6. How does the process of a complaint work?
View Flow Chart
After receiving the complaint, a copy of the form and all supporting documentation is sent to the subject for a written response within 20 days. More information may be requested from both the subject and complainant. After the investigation is complete, the documentation is then sent to the Office of General Counsel for review and recommendation to the Probable Cause Panel.
7. How do I know when the investigation is complete?
The complainant will be informed when the investigation is finished and the file is forwarded to the Office of General Counsel. After reviewing the file, the Office of General Counsel and the Probable Cause Panel, the complainant will receive written notification of their action.
8. What will then happen to my complaint once the investigation is complete?
The file is then forwarded to the Office of General Counsel for review. The case is also reviewed by the Probable Cause Panel and they determine the outcome of the investigation. After which a CPA can be disciplined, the case can be closed, or the CPA can be issued a letter of guidance or caution.
9. Will the complaints become public records?
If there is probable cause found, the complaint becomes public record. If no probable cause is found or letters of guidance/caution are issued, then the case remains private.
10. Will a complaint ever be closed at the local level?
Yes, if there is a lack of insufficient evidence.
11. Can I ever withdraw my complaint?
Yes, a complaint may be withdrawn by the complainant if a written statement is provided.
12. How can my other questions or concerns regarding the complaint process be answered?
Please visit http://www.myfloridalicense.com/dbpr/cpa/index.html.
13. Can I find out if a complaint has been filed against my license or firm?
Yes, the Board will send out a copy of the complaint and supporting documentation. Once you receive information, you will have 20 days to respond in writing to the office.
14. Should I seek an attorney if a complaint has been filed against my license?
It is not required to have an attorney to represent the CPA . The decision to seek representation by an attorney is up to the individual.
15. What if Probable Cause is found against me?
The Probable Cause Panel takes into consideration the nature and severity of the violation and public harm. The disciplinary actions can include: corrective action, probation, suspension, revocation, limitation of practice, and fines/costs.
16. Can you tell me when Notices of Non-Compliance are issued?
The notices of Non-Compliance are only issued for Florida licensed CPAs and are issued for minor violations. For more information, please refer to Rule 61H1-36.0055 Minor Violation, Notice of Non-Compliance.
https://www.flrules.org/gateway/readFile.asp?sid=0&tid=2087845&type=1&File=61H1-36.0055.doc
17. Is it required to be a board member of a condo association to file a complaint against a CPA/firm?
You do not have to be a board member, anyone can file a complaint.
18. Does the Board of Accountancy investigate condos and their respective boards?
The Board of Accountancy only conducts investigations relating to CPA activity, so no they do not. For complaints relating to condos and their respective boards, contact The Division of Condominiums, Timeshares, and Mobile Homes. http://www.myflorida.com/dbpr/lsc/index.html
19. Can the Board of Accountancy ever force CPA's/firms to comply with providing information to condo owners?
No, you need to refer all questions to the Division of Condominiums, Timeshares, and Mobile Homes.
http://www.myflorida.com/dbpr/lsc/index.html
20. Is the CPA/firm responsibile for reporting to the condo association of suspected fraud or embezzlement?
Yes, if the CPA finds fraud, then they have a duty to report it. During an audit, a CPA must make a concerted, professional effort to determine if there is fraud involved.
21. Please explain what an engagement letter.
The engagement letter is a contract which specifies the services and fees to be performed.
22. Is an engagement letter be required?
It is recommended but not required.
23. How long are a CPA records required to be maintained?
Maintain your records for seven years.
24. How can I get a copy of the Florida Statutes?
http://www.myfloridalicense.com/dbpr/cpa/statutes.html
25. Can a CPA be reported for known criminal activities?
F.S. 473.323 (1), (d) -Being convicted or found guilty of, or entering a plea of nolo contendere to, regardless of adjudication, a crime in any jurisdiction which directly relates to the practice of public accounting or the ability to practice public accounting.
26. Must you have to be a Florida CPA or have a Florida CPA firm license in order to perform bookkeeping or tax related services?
No, it is not required to be a Florida licensed CPA to perform these types of services.
27. If you are not a CPA but offer bookkeeping and tax preparation to clients. Does one need to follow Florida Statutes?
Florida Board of Accountancy's jurisdiction is limited to Florida licensed CPA/firm licensees. Unlicensed individuals or firms are not permitted to use the title of CPA in signage, business cards/stationery, advertisements or other forms of media.
28. I received a letter offering accounting services from someone stating they are a CPA. I checked the website to verify licensure, but they were not licensed in the State of Florida. Are they allowed to advertise they are licensed if they are not? If not, can a complaint against them be filed?
You can file an unlicensed activity complaint against them. You will need to provide proof that the subject is using titles or designations "CPA" or title, designation, words, letters, abbreviations, sign, card.
Yes, an unlicensed activity complaint can be filed. Complaints against unlicensed individuals, firms and community association managers are not confidential. However, if your complaint is not against an unlicensed individual, firm or community association manager, then the department is prohibited from discussing the details of your complaint with you any further. This is pursuant to Section 455.225(10), Florida Statutes, which states: "The complaint and all information obtained pursuant to the investigation by the department is confidential and exempt from S. 119.09(1) until 10 days after probable cause has been found to exist by the probable cause panel or the department or until the regulated professional or subject of the investigation waives his or her privilege of confidentiality, whichever occurs first."
29. Can you file a complaint regarding income tax or bookkeeping services?
If your services were provided by a Florida licensed CPA then a complaint can be filed. It is recommended that licensed CPA/firms be used for this service.
30. Can an unlicensed person be employed by a CPA firm to practice public accounting and/or assist in audits? No, the individual must be licensed by the State of Florida.
31. Must you be a licensed CPA in Florida to conduct audits?
Yes, it is a requirement.
32. Can a non-Florida licensed CPA have clients who live in Florida but conduct their business outside the State of Florida?
Yes, they can if the CPA is licensed in his/her home state, resides in his/her home state, and conducts the work in his/her home state.
33. Does the Florida Board of Accountancy collect revenue and disburse revenue for complainants? No, the Florida Board of Accountancy enforces F.S. 455 and 473, and disciplines Florida CPAs and licensed firms as well as unlicensed activities.
34. If my income taxes were not filed timely and the IRS is assessing penalties, fines and/or additional taxes, can the Board help me to receive reimbursement from the CPA/firm?
The Board does not have authority to force the CPA/firm to make restitution, so no they cannot. This should be filed through a civil lawsuit. The Board determines if the CPA/firm has violated any Florida Statutes.
35. If you are overcharged by a CPA who performed some work, does the Board of Accountancy regulate CPA fees?
No, the Board of Accountancy has no authority to regulate fees.
36. Is the Board of Accountancy able to force CPA's or forensic CPA's to produce or reproduce financial statements in civil suits (i.e. domestic, probate, assigned trustees)?
The answer is no. You should refer these types of questions to your local County Court. For trust questions, you should contact the appropriate Probate Court.
37. Can the financial statements be falsified to obtain capital gains/assets?
No they cannot. In a civil matter, if the financial statements are misrepresented or falsified, contain fraudulent entries or hidden assets, the Board of Accountancy does not override any judicial decision. The Board of Accountancy cannot force them to redo the financial statements. You would have to confer with an attorney or file an appeal in the circuit where the documents were originally filed.
38. Can a CPA engage in the selling of real estate?
That would be only if the property is their own or the individual is a Florida licensed real estate broker or sales associate with a listed agreement.
39. Is it possible to file a complaint against a CPA that took my lifetime investments to purchase property that does not exist?
No, this matter would need to be referred to the Division of Real Estate. Refer to F.S. 475.25, Failure to Account and Deliver.
http://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&Search_String=&URL=Ch0475/SEC25.HTM&Title=->2009->Ch0475->Section%2025#0475.25
40. Is my CPA required to produce software relating to tax and financial data?
If a CPA purchased the software, the software belongs to the him. The CPA is only required to produce paper documents as the purchase of software would have a copyright law protection.
41. Is it required for his/her name and CPA designation to be removed from signage and advertisements, if a CPA no longer works for the firm?
Yes it is.
42. May the term "& Associates" be used if there is only one Florida licensed CPA?
No it cannot. The use of " & Associates" refers to more than one Florida licensed CPA.
43. Explain what a Peer Review is.
Certainly, a Peer Review is the review of a CPA firm's quality control practices. Peer Reviews are required for all firms that are members of the AICPA. The exceptions to Peer Reviews are firms that do not perform audits, reviews, compilations and/or attest service engagements. For more information, visit
http://www.ficpa.org/ficpa/ResourceCenter/PeerReview
Another place to look to for answers to questions about Peer Reviews is a document entitled, Questions and Answers about the AICPA Peer Review Program. You can find this at http://www.aicpa.org/download/practmon/qandaprp.pdf
44. Where can I get a copy the Florida Statutes and Administrative Code?
Please click on the appropriate link below:
http://www.myfloridalicense.com/dbpr/cpa/statutes.html
This information was obtained from the Florida Department of Business and Professional Regulation's website. Soreide Law Group, PLLC represents CPA's in front of the Florida Board of Accountancy regarding licensing issues. For more information about professional licensing law please visit: www.floridaprofessionallicense.com or call Soreide Law Group, PLLC, to speak to an attorney at:(888) 760-6552.

The FLORIDA BOARD OF ACCOUNTANCY is governed by the following rules:

LICENSURE REQUIREMENTS
Two-tier states are defined as states that issue a certificate for successful completion of the AICPA Uniform CPA examination and a license to practice once licensure requirements are met. Applicants who have certificates, but not a license, from states such as Alabama and Illinois must apply as transfer of credit applicants. Applicants who transfer exam credit must meet the new rule educational requirements. Regardless of the length of time the applicant has held the certificate, if the AICPA Uniform CPA exam was passed two or more years prior to application in Florida, then the applicant must complete CPE as explained above. Furthermore, the certificate must be active in order to complete the transfer of credit.
Florida CPA examination candidates who pass the examination in accordance with Florida's rules are automatically mailed a CPA licensure package by the Florida Board of Accountancy. Applicants must apply for licensure within one year of receiving the licensure package. If an applicant does not apply for licensure within this one year period, CPA examination grades expire and the applicant must reapply and retake the CPA examination. Furthermore, applicants will be required to meet the education requirements in effect at the time of the new application.
To successfully obtain an original license a candidate must
     Submit CPA Original Licensure application and $50.00 nonrefundable fee within one year of receipt
     Score 80% (20 out of 25) on the Florida Laws and Rules Examination
     *Evidence one year of acceptable work experience.
     Submit official transcripts evidencing completion of a baccalaureate degree, plus an additional 30 semester hours/45 quarter hours of education in excess of the baccalaureate degree to include 12 semester hours/18 quarter hours of upper division accounting and 15 semester/22 quarter hours of upper division general business courses.
*Work experience shall include any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills, all of which must be verified by a certified public accountant who is licensed by a state or territory of the United States and who has supervised the applicant. This experience is acceptable if it was gained through employment in government, industry, academia, or public practice and constituted a substantial part of the applicant's duties.
The experience must either average at least twenty (20) hours a week over no more than one hundred and four (104) weeks or average no more than forty (40) hours a week over no more than fifty-two (52) weeks. Reasonable vacation time and sick leave or other required absences may be permitted. The supervisor, in her or his report to the Department, shall certify that the applicant rendered such services as are customarily performed by full-time, regularly employed staff employees for a minimum of 2,000 hours gained over a period of not less than fifty-two (52) or more than one hundred and four (104) weeks. The sequence of the experience is considered immaterial, that is, whether the experience was secured before or after taking the examination, or partly before the examination and partly after the examination, provided the two periods combined equal at least one year.
61H1-36.004 Disciplinary Guidelines; Range of Penalties; Aggravating and Mitigating Circumstances.
(1)(a) The board sets forth below a range of disciplinary guidelines from which disciplinary penalties will be imposed upon practitioners guilty of violating Chapter 473, F.S. The purpose of the disciplinary guidelines is to give notice to licensees of the range of penalties which will normally be imposed upon violations of particular provisions of Chapter 473, F.S. The disciplinary guidelines are based upon a single count violation of each provision listed. All penalties at the upper range of the sanctions set forth in the guidelines, i.e., suspension, revocation, etc., include lesser penalties, i.e., fine, probation or reprimand which may be included in the final penalty at the board's discretion.
(b) Standard probationary terms will include, as applicable, a review of the licensee's practice, including analysis of selected financial statements (including working papers), restriction of the scope of the licensee's practice and review of internal controls put in place by the licensee in order to eliminate the violation. All of the above will usually include the use of a CPA consultant employed by the Department of Business and Professional Regulation or approved by the Board and will usually require the licensee to assume the cost of the consultant's activities. Additional continuing education may also be required of a licensee where deficiencies in a particular practice area are noted. In all cases of probation or suspension a report showing compliance with the terms of the final order must be received and accepted by the Board prior to the termination of the probation or suspension. Other specific terms of probation or suspension may be imposed, as necessary, by the Board.
(2) The following disciplinary guidelines shall be followed by the board in imposing disciplinary penalties upon licensees for violation of the below mentioned statutes and rules:

(https://www.flrules.org/gateway/readFile.asp?sid=0&tid=2087651&type=1&file=61H1-36.004.doc)

VIOLATION      PENALTY RANGE
     MINIMUM     MAXIMUM
(a) Attempting to      Revocation and $5,000 fine if
procure license     licensed (denial of license and
by bribery or     refer to State Attorney if
fraudulent      not licensed)
misrepresentation
(Sections 455.227(1)(h), 473.323(1)(b), F.S.)
(b) CPA License      Same penalty as imposed in
disciplined by     other jurisdiction or
another jurisdiction     imposition of same range of
(Sections 455.227(1)(f), 473.323(1)(c), F.S.)     penalties as those set forth
in those rules for the same
      type of violation.
(c) Criminal     Misdemeanor:      Reprimand and
conviction relating to     Reprimand     $5,000 fine
accountancy          one (1) year suspension
(Sections 455.227(1)(c), 473.323(1)(d), F.S.)          and two (2) year probation
     Felony: One (1) year     Revocation and $5,000 fine
     suspension; two (2) year
     probation
     $5,000 fine
(d) Knowingly     Reprimand     Revocation and
making or filing     one (1) year     $5,000 fine
false report     probation
(Sections 455.227(1)(g), (1)(l), 473.323(1)(e), F.S.)
(e) Fraudulent, false, deceptive or     Letter of     Reprimand,
misleading advertising     Guidance     one (1) year
(Section 473.323(1)(f), F.S., Rule 61H1-24.001, F.A.C.)          probation and
$5,000 fine
(f) Incompetence      Suspension until ability to
(mental or physical     practice proved, followed by
impairment)     probation
(Section 473.323(1)(g), F.S.)
(Rule 61H1-36.001(3), F.A.C.)
(g) Fraud, deceit or misleading (Sections 455.227(1)(a), (m), 473.323(1)(g), (k), F.S.)     Reprimand, one (1) year suspension;
two (2) years probation and $5,000 fine      $5,000 fine and revocation
(h) Negligence or     Letter of Guidance     Reprimand and one (1) year
misconduct          probation (continuing education
          and review of practice at
1.Technical standards and professional competence          licensee's expense and limited
area of practice)
(Sections 455.227(1)(o), 473.315, F.S.; Rule 61H1-21.006 and Chapter 61H1-22, F.A.C.)
2. Lack of independence     Reprimand,     Reprimand,
(Sections 473.315, 473.319, 473.3205, F.S.; Rule 61H1-21.001, F.A.C.)     one (1) year probation with review of
practice and continuing education     one (1) year suspension, two (2) years probation and review of practice and continuing education
3. Commissions and contingent fees     Reprimand     One (1) year suspension,
(Rules 61H1-21.001, 61H1-21.003, 61H1-21.005, F.A.C.)          two (2) years probation
$5,000 fine
4. Client records disposition     Letter of     Suspension until records are
(Rule 61H1-23.002, F.A.C.)     Guidance     returned
(i) Practicing on     Revoke if previously
suspended or     suspended; refer to State
revoked license     Attorney if previously
(Section 473.323(1)(i), F.S.)     revoked
(j) Practicing on inactive      Reprimand and fine based on
or delinquent license     length of time in practice while
(Sections 455.271, 473.323(1)(i), F.S.)     inactive; $100/month or $5,000
maximum (penalty will require
licensure or cease
practice)
(k) Licensees practicing      Reprimand and $100 per
in an unlicensed firm      month fine to maximum of
(including sole proprietors)     $5,000 and suspension of right
or otherwise in     to practice until corrected
violation of Sections 473.309,
473.3101, and 473.323(1)(g), F.S.; Rule 61H1-26.001, F.A.C.
(l) Suspension of      Same penalty as imposed by
right to practice     agency or imposition of same
in front of any state     range of penalties as those
or federal agency     set forth in those rules for
(Sections 455.227(1)(f), 473.323(1)(j), F.S.)     the same type of violation

(m) Lack of Good     Reprimand;     Revocation
Moral Character     and one year
(Section 473.323(1)(l), F.S.)     probation

(n) Failure to pay fines or      $100 per month late fee for     Revocation
administrative costs imposed      every month the licensee is late
by final order or citations set     to a maximum of $5,000
forth in Rule 61H1-36.005, F.A.C.
(o) Violation of CE requirements (Section 473.323(1)(a) by 473.312 or 473.323(1)(h), 455.227(1)(q), F.S., by Rule 61H1-33.003 and/or 61H1-33.0035, F.A.C.)     Reprimand, probation, make up missed CEs and penalty CEs     Suspension and $1,000 fine
(p) Violation of client confidentiality (Section 473.323(1)(a) or 455.227(1)(q), F.S., by Rule 61H1-23.001, F.A.C.)     Reprimand, probation, and $1,000 fine     Suspension and $5,000 fine
(q) Misleading or deceptive name (Section 473.323(1)(a) by 473.321, F.S.)     Reprimand, probation, and $1,000 fine     Suspension and $5,000 fine
(r) Violation of Section 473.323(1)(a) by 473.322, F.S.:

Present license of another as one's own (Section 473.322(1)(d), F.S. Reprimand, probation, and $1,000 fine Suspension and $5,000 fine
Give false or forged evidence to Board or member thereof (Section 473.322(1)(e), F.S.) Reprimand, probation, and $1,000 fine Revocation and $5,000 fine
Use or attempt to use license that has been suspended, revoked, or placed on inactive or delinquent status (Section 473.322(1)(f), F.S.) Reprimand, probation, and $1,000 fine Revocation and $5,000 fine
Employ unlicensed persons to practice public accounting; aiding or assisting unlicensed practice public accounting (Section 473.322(1)(g), F.S.) Reprimand, probation, and $1,000 fine Suspension and $5,000 fine
Conceal information relative to violations of Chapter 473, F.S. (Section 473.322(1)(h), F.S.) Reprimand, probation, and $1,000 fine Suspension and $5,000 fine

(s) Failure to provide legally-required written disclosure to client or public (violation of Section 473.323(1)(m), F.S. Reprimand, probation, and $1,000 fine Suspension and $5,000 fine
(t) Violation of Section 473.323(1)(a) by 455.227(1), F.S.:

Improper influence on client (Section 455.227(1)(n), F.S.) Reprimand, probation, and $1,000 fine Revocation and $5,000 fine
Improper delegation of professional responsibilities (Section 455.227(1)(p), F.S.) Reprimand, probation, and $1,000 fine Suspension and $5,000 fine
Improper interference with investigation or disciplinary proceeding (Section 455.227(1)(r), F.S.) Reprimand, probation, and $1,000 fine Revocation and $5,000 fine
Failure to perform statutory/ legal obligations (Section 455.227(1)(k), F.S.) Reprimand, probation and $1,000 fine Suspension and $1,000 fine

(u) Failure to maintain current address (violation of Sections 455.275, 455.227(1)(q), and 473.323(1)(h), F.S., by violating Rule 61H1-26.005, F.A.C.)     Reprimand and $500 fine     Suspension and $1,000 fine
(v) Standards for assembly of financial statements (violation of Sections 455.227(1)(q) and 473.323(1)(h), F.S., by Rule 61H1-20.0053, F.A.C.)     Reprimand, probation, and $1,000 fine     Suspension and $5,000 fine
(w) Violation of Sections 473.323(1)(h) and 455.227(1)(q), F.S., by Rule 61H1-25.001, F.A.C. Same as (t)2. supra     Reprimand, probation, and $1,000 fine     Suspension and $5,000 fine
(x) Minimum capital (violation of and Sections 455.227(1)(q) and 473.323(1)(h), F.S., by Rule 61H1-26.002, F.A.C.)     Reprimand, probation, $1,000 fine and corrective action. Must document required capital     Suspension and $5,000 fine
(y) Licensure of firm names and changes (violation of Sections 455.227(1)(q) and 473.323(1)(h), F.S., by Rules 61H1-26.003 and 61H1-26.004, F.A.C.)     Reprimand, probation, $100/ month fine and corrective action. Must document licensure     Suspension and $5,000 fine
(z) Failure to report discipline violation (Section 455.227(1)(i), F.S.)     Reprimand, probation, and $1,000 fine     Suspension and $5,000 fine

(3) The Board shall be entitled to deviate from the above-mentioned guidelines upon a showing of aggravating or mitigating circumstances by clear and convincing evidence presented to the Board prior to the imposition of a final penalty.
(a) Aggravating circumstances; circumstances which may justify deviating from the above set forth disciplinary guidelines and cause the enhancement of a penalty beyond the maximum level of discipline in the guidelines shall include but not be limited to the following:

History of previous violations of the practice act and the rules promulgated thereto.
In the case of negligence; of the magnitude and scope of the engagement and the damage inflicted upon the general public by the licensee's misfeasance.
Evidence of violation of professional practice acts in other jurisdictions wherein the licensee has been disciplined by the appropriate regulatory authority.
Violation of the provision of the practice act wherein a letter of guidance as provided in Section 455.225(3), F.S., has previously been issued to the licensee.
Multiple convictions of violations of the same provision of Chapter 473, F.S., or the rules promulgated thereto contained in the same administrative complaint.

(b) Mitigating circumstances; circumstances which may justify deviating from the above set forth disciplinary guidelines and cause the lessening of a penalty beyond the minimum level of discipline in the guidelines shall include but not be limited to the following:

In cases of negligence, the minor nature of the engagement in question and lack of danger to the public health, safety and welfare resulting from the licensee's misfeasance.
Lack of previous disciplinary history in this or any other jurisdiction wherein the licensee practices his profession.
Restitution of any damages suffered by the licensee's client.
The licensee's professional standing among his peers including continuing education.
Steps taken by the licensee or his firm to insure the non-occurrence of similar violations in the future.
The degree of financial hardship incurred by a licensee as a result of the imposition of fines or the suspension of his practice.
Cooperation with the Department of Business and Professional Regulation and the Board including understanding and admission of the violation by the Respondent.

Specific Authority 455.2273 FS. Law Implemented 455.2273, 473.323(1)(m) FS. History–New 1-7-87, Amended 9-16-87, 8-25-88, 6-18-91, 12-30-91, Formerly 21A-36.004, Amended 12-7-93, 5-23-94, 8-16-99, 1-31-05.
61H1-36.0055 Minor Violation, Notice of Non-Compliance.
(1) Pursuant to Section 455.225(3), F.S., the Department may issue a notice of non-compliance to a licensee for an initial offense of a minor violation. Failure of the person to whom a notice of non-compliance is issued to take corrective action which is set forth in the notice of violation within 15 days of the receipt of the notice may result in further disciplinary action.
(2) The following violations are minor violations for which the Department may issue a notice of non-compliance:
(a) Retention of client records when records are returned within three months of the date requested and there is no evidence that the initial failure to return the records was due to any fees not being paid.
(b) Use of "& Associates" in a firm name when the firm does not have a licensee that qualifies as the "associate".
(c) Licensees practicing in a firm which was not licensed within three months of the date the firm began doing business. Any late fees shall still apply.
(d) Practicing on a delinquent license for up to three months.
(e) Failure to timely complete required CPE if failure is due to erroneous belief that completed CPE satisfied requirements and deficiency has been completed.
(f) Failure to notify the Board in writing within 30 days of the occurrence of any of the following:

Admission or addition of a co-partner, shareholder or member in the Florida office;
Retirement or death of a co-partner, shareholder, or member in a Florida office;
Termination of the partnership, professional service corporation or limited liability company of any Florida office.

(g) Failure to provide the Board with a list of all co-partners, shareholders or members in the U.S. pursuant to subsection 61H1-26.004(2), F.A.C.
(h) Employment by a CPA firm of any person with a delinquent or inactive license; or, working for a CPA firm with an inactive or delinquent license for one year or less.
(i) Issuance of a check to the Board or Department that is subsequently dishonored.
(3) The Department shall not issue a notice of non-compliance for any subsequent violations of the same provision of the law or rules to the same licensee, registrant or certificate holder, within a three-year period following the initial notice of non-compliance for violation of that provision.
Specific Authority 455.225(3), 473.304 FS. Law Implemented 455.225, 473.3101 FS. History-New 10-15-97, Amended 7-16-98, 8-16-99, 7-23-06.
61H1-36.003 Time for Payment of Civil Penalties.
In cases where the Board of Accountancy imposes a civil penalty for violation of Chapter 455 or 473, F.S., or the rules promulgated pursuant thereunder, the penalty shall be paid within thirty (30) days of its imposition by Order of the Board.
Specific Authority 455.227(2), 473.304 FS. Law Implemented 455.227(2) FS. History–New 2-3-81, Formerly 21A-36.03, 21A-36.003.