Florida Regulations 61H1-36.0055: Minor Violation, Notice of Non-Compliance
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(1) Pursuant to Florida Statutes § 455.225(3), the Department may issue a notice of non-compliance to a certified public accountant 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:
1. Admission or addition of a co-partner, shareholder or member in the Florida office;
2. Retirement or death of a co-partner, shareholder, or member in a Florida office;
3. 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.
Rulemaking Authority 455.225(3), 473.304 FS. Law Implemented 455.225(3) FS. History-New 10-15-97, Amended 7-16-98, 8-16-99, 7-23-06, 7-28-10.
Terms Used In Florida Regulations 61H1-36.0055
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
(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:
1. Admission or addition of a co-partner, shareholder or member in the Florida office;
2. Retirement or death of a co-partner, shareholder, or member in a Florida office;
3. 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.
Rulemaking Authority 455.225(3), 473.304 FS. Law Implemented 455.225(3) FS. History-New 10-15-97, Amended 7-16-98, 8-16-99, 7-23-06, 7-28-10.