(1) A Florida certified public accountant must complete no less than four of the total hours required for any reestablishment period in ethics from a provider approved pursuant to Fl. Admin. Code R. 61H1-33.0032
    (2) In the event the four hours is completed in two modules, Florida certified public accountants must complete the four-hour requirement with the same provider.
Rulemaking Authority 455.213(7), 473.304, 473.312 FS. Law Implemented 455.213(7), 473.312(1)(a), (c) FS. History-New 5-18-05, Amended 10-26-09.