(1) Failure of a licensee to renew the license before the license expires, pursuant to Florida Statutes § 455.271(5), shall cause the license to become delinquent immediately following expiration of the most current licensure cycle. Pursuant to Fl. Admin. Code R. 61H1-33.006:
    (a) A license becomes delinquent when the licensee fails to renew and pay the applicable renewal fee by the deadline of December 31 of any renewal cycle.
    (b) Licensees who pay renewal fees after March 15, in addition to incurring a penalty fee, are required to submit a request to the Department to reactivate the license.
    (2) A licensee seeking reactivation shall complete the CPA Change of Status form (DBPR CPA 7, Effective June 2021), which is incorporated by reference in Fl. Admin. Code R. 61-35.003, and comply with the requirements stated therein, including the completion of the applicable CPE hours, reporting the same hours using the CPE Reporting Form # CPA 41 and submitting certificates of completion for each course listed. The form is provided by the Department and available on the Department’s website and at the Board office located at 240 N. W. 76th Drive, Suite A, Gainesville, FL 32607-6655.
Rulemaking Authority 455.271, 473.311 FS. Law Implemented 455.213, 455.271, 473.311, 473.312 FS. History-New 4-26-22.