March 2009

In This Issue:

• Message From The Secretary
• Message From The Chair
• Message from the Executive Director
• Rule Change
• Renewals and Reactivations of License
• eNewsroom
• Contact Information Updates
• Correct Zip Makes a Difference

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Message From The Secretary

With this economic downturn, many of us find ourselves struggling to use existing resources more frugally and to cut costs wherever possible.  This renewed focus on fiscal responsibility is happening across the board—at state agencies, in Florida’s business and professional community and even in our own homes.  At DBPR, we are focusing on cutting costs through increased efficiency.

Recently, we have targeted areas where we can increase efficiency for the department and for our licensees.  I would like to share some examples of our efforts with you. 

• We have reduced the time required to process exam scores for CPAs by more than half.  The National Association of State Boards of Accountancy is now transmitting scores as frequently as eight times per exam window, which is a three-month period. DBPR will now be able to provide eligible applicants with licensure packages more quickly, in approximately 30 days.

• We have removed the requirement that applicants submit corporate documents.  Before this change, documents from the Department of State had to be submitted by the licensee. Now, DBPR mines the documents directly from the Department of State system, thus reducing deficiencies and processing licenses faster.

• We have implemented computer-based testing for Farm Labor.  The Farm Labor Contractor registration examination, previously administered through the pencil and paper, is now offered via computer at multiple sites throughout the state.

A few months ago I sent a letter to all of our board chairs asking them to be mindful of the current budget times and to help us look for ways to save our licensees money and increase efficiency.  Many of our boards and licensees have risen to this challenge. 

Recently, the chair of the Board of Veterinary Medicine, Dr. Bob O’Neil, suggested that the board decline their statutorily authorized $50 daily board compensation.  The board agreed, and I would like to commend them on their dedication to public service.  In addition, our licensees, the Biscayne Bay Pilots Association, withdrew their application for a rate increase citing the distressed state of the economy and the possible impact to fellow stakeholders at the Port of Miami. 

It is inspiring to see what we can accomplish when we join together with a common purpose.  As we work through these tough times, I am confident we will be able to weather the storm with the support of one another.  I will continue to keep you informed about what the department and our partners are doing to support you.  You can find more information about our efforts by visiting MyFloridaLicense.com/dbpr/Accelerate_Florida.  I look forward to sharing our successes with you.

Sincerely,
Charles W. Drago
Secretary

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Message from the Chair, Marshall D. Gunn, Jr.

For years, CPA organizations such as The American Institute of Certified Public Accounting (AICPA) and National Association of State Boards of Accountancy (NASBA) have pushed for Mobility Legislation across the country; their efforts are paying off.  As of October 3, 2008, NASBA had reported that 28 states have passed full Mobility Legislation or have it in place.  Three states, Pennsylvania, Oklahoma, and Georgia, have enacted Quid Pro Quo Mobility.  States with Quid Pro Quo Mobility allow CPAs from other states to practice in their states if Mobility is enacted in the state the CPA is originally licensed.  This reports a total of 31 states with Mobility! 

The passing of Mobility Legislation is not only exciting to the CPA profession but important.  With Mobility Legislation enacted and in place in a record number of states, CPAs are enjoying the privilege of not having to apply for licensure to work in a different state.  Mobility makes it convenient for not only the CPA but for clients who conduct business across state lines and potential clients who find a CPA better-suited for their needs outside of their home state lines.  With technology and business expanding, it is important for CPAs to be able to expand as well.

Some of you may be wondering whether or not the Florida Board of Accountancy supports the idea of Mobility. At the September 15, 2008 Board Meeting, the Board voted 8-1 to support Mobility.  The anticipated amending of 473 to accomplish Mobility will be part of the 2009 Florida Institute of Certified Public Accountant’s (FICPA) legislative agenda.

For more information in regard to Mobility Legislation, please visit:

www.aicpa.org

www.nasba.org

www.ficpa.org

Marshall D. Gunn, Jr., Chair
Florida Board of Accountancy

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Message from the Executive Director, Veloria Kelly

The Board of Accountancy would like to thank Frank Puissegur for his tenure of service.  Mr. Puissegur was appointed by the Governor to the Board on December 20, 2000.  Mr. Puissegur has served on the Probable Cause Panel, Long Range Planning Committee, Rules Committee, Chairman of the Continuing Professional Education Committee, Chairman of the Probable Cause Panel and Chairman of the Board.  His service to the Board, the State of Florida, and the CPA profession has been greatly appreciated.  We wish him much luck in his future endeavors.

On a brighter note, the Board would like to welcome and introduce its newest member.  Mr. Stephen Riggs of Destin, Florida joined the Board in December 2008.

Veloria A. Kelly
Executive Director, Florida Board of Accountancy
Department of Business and Professional Regulation

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Rule Change

61H1-27.002 Concentrations in Accounting and Business.

(1) The For purposes of Section 473.306, F.S., if application for the Uniform CPA Examination is was made prior to August 2, 1983, an applicant must have a baccalaureate degree from an accredited college or university with a major in accounting, or its equivalent, with a concentration in accounting and business subjects. A concentration in accounting and business is defined as an educational program that includes at least 18 semester hours or 27 quarter hours, or the equivalent, in accounting education above elementary (principles of) accounting and 27 semester or 40 quarter hours, or the equivalent, in general business education. In order to meet the provisions of Section 473.306, F.S., the application must be have been filed, completed and approved and show on its face that all educational and other requirements have been were met prior to August 2, 1983.

(2) For purposes of Section 473.306, F.S., if application for licensure is made after August 1, 1983, an applicant must have at least a baccalaureate degree, or its equivalent, from an accredited college or university with a major in accounting, or its equivalent, plus at least 30 semester hours or 45 quarter hours, or the equivalent from an accredited college or university. These additional hours shall be in excess of those required for the baccalaureate degree including a such that the applicant’s total education program shall include at least 150 total semester hours or 200 quarter hours or their equivalent with a concentration in accounting and business as follows:

(a) 36 semester or 54 quarter hours in accounting education at the upper division level which shall include coverage of auditing, cost and managerial accounting, financial accounting, accounting information systems, and taxation. Not more than 3 semester or 4 quarter hours may be internship programs which may be applied to the 36 semester or 54 quarter hours in accounting (internship courses must be taken in conjunction with other traditional coursework at an institution and must appear on the transcript). Further, any remaining internship credit if otherwise acceptable would be applied to the general business requirement, and

(b) 39 semester or 58 quarter hours in general business education which shall include not less than the equivalent of 6 semester or 8 quarter hours in business law courses which shall include coverage of the uniform commercial code, contracts and torts. Vocational and clerical type courses will not count either toward the accounting requirement set forth in subsection 61H1-27.002(2), F.A.C., or this general business education requirement. Specialized industry courses will be acceptable as general business courses but not as accounting courses unless as defined in subsection 61H1-27.002(2), F.A.C., and unless they have an accounting prefix;, further such courses in order to qualify must be certified by the chairman of the school or college’s accounting department as qualifying for general business credit. Written or oral communication courses will qualify for the general business requirement if they have a business or accounting prefix or if they are reflected in the catalog in the school or college as relating directly to the school or college’s business or accounting requirements. A maximum of 9 semester hours (13 quarter hours) of computer courses and 6 upper division semester hours (8 quarter hours) of statistics courses will be accepted for purposes of meeting the general business requirement.

(3) To be eligible to take the licensure examination, an applicant shall have completed 120 semester or 160 quarter hours as follows:

(a) 24 semester or 36 quarter hours in accounting education at the upper division level which shall include coverage of auditing, cost and managerial accounting, financial accounting, accounting information systems, and taxation. Not more than 3 semester or 4 quarter hours may be internship programs which may be applied to the 24 semester or 36 quarter hours in accounting (internship courses must be taken in conjunction with other traditional coursework at an institution and must appear on the transcript). Further, any remaining internship credit if otherwise acceptable would be applied to the general business requirement, and

      (b) 24 semester or 36 quarter hours in general business education which shall include not less than the equivalent of 6 semester or 8 quarter hours in business law courses which shall include coverage of the uniform commercial code, contracts and torts. Vocational and clerical type courses will not count either toward the accounting requirement set forth in subsection 61H1-27.002(2), F.A.C., or this general business education requirement. Specialized industry courses will be acceptable as general business courses but not as accounting courses unless as defined in subsection 61H1-27.002(2), F.A.C., and they have an accounting prefix; further such courses in order to qualify must be certified by the chairman of the school or college’s accounting department as qualifying for general business credit. Written or oral communication courses will qualify for the general business requirement if they have a business or accounting prefix or if they are reflected in the catalog in the school or college as relating directly to the school or college’s business or accounting requirements. A maximum of 9 semester hours (13 quarter hours) of computer courses and 6 upper division semester hours (8 quarter hours) of statistics courses will be accepted for purposes of meeting the general business requirement.

      (4)(3) For purposes of this rule, upper division accounting hours other than elementary above the minimum requirement may be substituted for general business hours. Elementary accounting subjects shall not be accepted as general business education. Elementary accounting subjects include principles of financial and managerial accounting courses even if they are covered in a three course sequence, are titled “introductory,” “fundamentals” or “principles” and even if they are offered at the graduate level. All accounting courses and not less than 21 semester or 32 quarter hours of general business courses must be at the upper division level. For the purpose of paragraph 61H1-27.002(2)(b), F.A.C., all general business courses, including accounting courses in excess of the 36 hours required, must be taken at the upper division level, except for Introductory Macro and Micro Economics, three semester hours of the six required in Business Law, Introductory Statistics, Introduction to Computer Information Systems, and any written or oral communication course described in paragraph 61H1-27.002(2)(b), F.A.C. Lower level general business courses, other than those listed above, posted to transcripts after August 31, 1989 will not count. Standardized tests, such as CLEP courses, are not acceptable for accounting or general business courses; however, advanced placement (AP) courses will be counted if the applicant has been granted college credit for those AP courses by their degree-granting institution.

(a) Upper division, as used in Rule 61H1-27.002, F.A.C., means courses offered at the junior level or higher. By definition, any course taken at a community college is not upper division. Courses offered at the freshman and sophomore level at senior institutions are not upper division, regardless of the title or content of the course (e.g., Cost, Intermediate, Tax, etc.)

(b) If an applicant has taken a course at the lower division at a senior institution, and that institution has reclassified the course to the upper division at the time of application to Florida, the course will be deemed upper division for the purpose of Rule 61H1-27.002, F.A.C.

(5) (4) Re-applicants whose original application for the CPA examination was approved prior to August 2, 1983 may elect to satisfy subsection 61H1-27.002(1), F.A.C.

(6) (5) For purposes of subsection 61H1-27.002(2), F.A.C., and Section 473.306, F.S., a baccalaureate degree will not be considered as meeting the statutory requirement for a major in accounting or its equivalent unless all credit hours accepted by the college or university as part of the degree requirement are listed as courses in the catalogues of all institutions attended.

(7) (6) If an applicant takes duplicate courses, only one of these courses will be counted. For purposes of this rule, all CPA Examination Review courses will be deemed to be duplicate courses.

(a) Courses will be considered duplicated if they cover a substantially equivalent professional area of knowledge even if separated by a span of time and even if some of the professional, technical and/or legal issues have been changed or modified.

(b) Regarding CPA Review courses, by definition these courses cover material already studied. Accordingly, no exception will be made to consider a CPA Review course non-duplicative, regardless of statements by applicants, professors, or academic administrators that additional topics are covered or the material covered only superficially in prior courses is covered in more detail in a “review” course.

(8) (7) Individuals who have graduated from accounting programs approved by the International Qualifications Appraisal Board of the National Association of State Boards of Accountancy and whose educational degrees are from accredited institutions as set forth in subsection 61H1-27.001(1), F.A.C., shall be deemed to have met the requirements set forth in subsections 61H1-27.002(1)-(3), F.A.C.

Specific Authority 473.304, 473.306 FS. Law Implemented 473.306 FS. History–New 12-4-79, Amended 2-3-81, 8-1-83, 3-21-84, 6-10-84, 6-5-85, 10-28-85, Formerly 21A-27.02, Amended 5-22-88, 3-21-89, 5-20-91, 12-2-92, Formerly 21A-27.002, Amended 11-2-95, 11-3-97, 1-31-05, 5-24-07,  11/30/08.

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Renewals and Reactivations of License

CPAs are required to renew their license biennially (every two years). Licensees are sent Continuing Professional Education (CPE) reminder notices and information for completing the laws and rules examination no later than June 1st of their renewal year. Licensees can submit CPE via the on-line portal 24 hours a day, 7 days a week. CPE courses must be completed by June 30th and reported on-line or hard copy reporting form postmarked no later than July 15th of the renewal year.

The deadline for submitting laws and rules examinations and CPE reporting forms is December 31st of the licensee’s renewal year.  Licensees who fail to meet these deadlines and who want to maintain an active license must apply for reactivation.  To request reactivation information, please submit your request letter, a 10x13 self-addressed envelope with $3.00 postage affixed to the Board of Accountancy, Attn: Reactivation, 240 NW 76 Drive, Suite A, Gainesville, Florida 32607.

Licensure renewal fees submitted on-line or postmarked after December 31st must include a $50.00 late renewal fee.

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e Newsroom

Check out DBPR's eNewsroom, your source for important Department news and information. Here, you can watch public service announcements, read news releases, and subscribe to and flip through our publications.

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Contact Information Updates

Please help us by notifying the Department when your address, telephone number, and/or e-mail changes. Service by regular mail to a licensee’s last known address of record constitutes adequate and sufficient notice to the licensee for any official communication, so it is important that your contact information is correct.

You may change your mailing address using our online services at www.MyFloridaLicense.com. If you have any questions regarding this requirement, or need assistance using the online services menu, please telephone the Customer Contact Center at 850.487.1395 or send an e-mail to Call.Center@dbpr.state.fl.us.

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The Correct Zip Code Makes a Difference!

The Department's Bureau of Central Intake and Licensure, located within the Division of Service Operations, receives and processes your license applications. To ensure your application and required documentation is sent directly to the Bureau of Central Intake and Licensure section for processing, always use the correct zip code, "plus-4" on all correspondence you send to us. The "plus-4" refers to the unique four-digit code that identifies the divisions and offices within the Department. The proper zip code, plus-4 for the Bureau of Central Intake and Licensure is 32399-0783. Thanks for helping us serve you better!

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Visit us on the Web at www.MyFloridaLicense.com

 

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