November 2010

In This Issue:

Message From The Secretary, Charlie Liem

Secretary Charlie LiemFor several months now, I’ve continued what’s become a DBPR tradition of meeting with those we serve to find ways of doing things better.  I’ve been gaining insight into our processes.  In fact, a lot of great possible law changes have arisen.  I’ve listened to our businesses and professionals explain what works and what is burdensome for them.

One great change we’ve made to help the men and women who serve our country is making it easier for military spouses to obtain temporary licenses. We recently issued the first license under a new law that helps military spouses get licensed to work in Florida. Please be sure to tell those you know who may qualify.  More information can be found here.

We’re also pleased to extend our services to some new industries—mold assessors and remediators and home inspectors.  We created two new Web pages for these new groups to become familiar with the laws, regulations, licensure and other important information.  To view the home inspectors page, click here.  To view the mold-related services page, click here.

We look forward to continuing to provide you with the best customer service possible.  You are the businesses and professionals who support Florida’s economy. 


Charlie Liem

Back To Top

Message from the Chair, David C. Tipton

It is with great sadness and joy that I announce the resignation of two long-time board members and the addition of a new member.  Marshall D. Gunn Jr. was appointed by Governor Bush to serve as a member of the Florida Board of Accountancy on December 6, 2001, and served until February 15, 2010.  During his time on the board, Mr. Gunn served on and chaired various board committees, including the Probable Cause Panel, Long Range Planning Committee, Rules Committee, and CPE Committee.  He also served as board chairman.  Mr. Gunn has demonstrated great dedication to his peers and the certified public accounting profession, and his many contributions and services are greatly appreciated.   

John V. Quinlan was appointed to the Florida Board of Accountancy as a Consumer Member by Governor Bush on December 5, 2001; his service to the board will end on October 1, 2010.  Like Mr. Gunn, Mr. Quinlan has taken great pride and dedication in his services as a member of the board.  He has served on several committees; to include the Long Range Planning Committee, Rules Committee, Budge Committee, Education Committee, Task Force Committee, and the Chair of the Education Committee.

While we say good bye to two long serving members, it is with great pleasure that I welcome new board member Eric Robinson, CPA of Peacock, Robinson & Hanks, CPA in Venice, FL.  Mr. Robinson was appointed to the Florida Board of Accountancy by Governor Crist on February 17, 2010. 

Until next time,

David C. Tipton, Chair

Florida Board of Accountancy

Back To Top


Message From The Executive Director, Veloria Kelly

I can hardly believe that 2010 is almost over.  Hopefully you were able to find time to enjoy a summer vacation.  Before we all get busy with the upcoming winter holiday season, I want to remind you not to forget to renew your license.  On approximately, Oct. 1, 2010, renewal notices were mailed to all 2010 licensees who have not yet renewed their license.  If you are renewing active, you must complete and report your continuing professional education (CPE) hours before your license can be renewed.  CPE requirements consist of 80 total hours with at least 20 in accounting/auditing subjects, and four (4) hours of board approved ethics.  A list of board approved ethics providers and courses can be found on the board’s Web site.   If you did not complete your CPE by June 30, 2010 then you are required to complete an additional eight (8) hours of accounting/auditing hours by Sept. 15, 2010 or an additional 16 hours of accounting/auditing by Dec. 31, 2010.  Please remember, while you can pay your renewal fee online or via a customer service agent, your license renewal is not complete until your CPE has also been reported and accepted.

If your schedule allows, I encourage you to attend a board meeting.  Meeting dates have been scheduled through December 2011, and can be found on our Web page as well as in the newsletter.

Thank you

Veloria Kelly
Executive Director
Florida Board of Accountancy

Back To Top

Helpful Hints

Records Disposition

Returning Client Records

The Board of Accountancy receives numerous complaints about CPAs not returning client records in a timely manner.  Please remember, pursuant to Rule Chapter 61H1-23, F.A.C., returning client records in a timely manner is a part of a CPA’s responsibility to their clients. 

Rule Chapter 61H1-23, F.A.C, Responsibilities to Clients

(1) A licensee shall furnish to a client or former client within a reasonable time after request of the document the following if they are in the licensee's possession or control at the time of the request: Any accounting or other records belonging to the client which the licensee may have had occasion to remove from client's premises, or to receive for the client's account, including records prepared as part of the service to the client which would be needed to reconcile to the financial statements or tax return prepared and issued by the certified public accountant. If the tax return or financial statement has not been issued, the certified public accountant must only return records received from the client, but this shall not preclude the licensee from making copies of such documents when same form the basis of work done by the licensee.

(2) This rule shall not preclude a licensee from making reasonable charges for costs incurred. A licensee shall not withhold those items contemplated above under any circumstances following a demand for same from the client.

(3) Provisions of this rule apply to Licensed Audit Firms and to all Certified Public Accountants practicing public accounting.

Back To Top

Criminal Self Reporting Reminder

During the 2009 Legislative Session, the Florida Legislature passed House Bill 425, which became law on Oct. 1, 2009. Beginning Oct. 1, 2009, House Bill 425 requires all professional licensees to report to the department within 30 days of being convicted or found guilty of, or having plead nolo contendere or guilty to a crime in any jurisdiction. A licensee who fails to report that information, may be subject to disciplinary action, including fines, suspension or license revocation. To report this information, complete the criminal self-reporting document and mail to the department as provided on the form.

Back To Top

Rules Update

Changes have been made to several rules of Chapter 61H1, F.A.C.  Provided below are the rule changes and their effective dates.  To read the rules in their entirety, please visit

July 7, 2010

  • 61H1-33.003 Continuing Professional Education;
  • 61H1-33.006 Inactive or Delinquent Florida Certified Public Accountants Who Desire to Become Active Licensees;
  • 61H1-36.004 Disciplinary Guidelines; Range of Penalties; Aggravating and Mitigating Circumstances;
  • 61H1-36.005 Citations;
  • 61H1-36.0055 Minor Violations, Notice of Non-Compliance.

Sept. 21, 2010

  • 61H1-20.003 Client;
  • 61H1-20.004 Enterprise;
  • 61H1-20.0051 Assembled Financial Statements;
  • 61H1-20.0052 Offer to Perform or Perform Services Involving Assembled Financial Statements;
  • 61H1-20.0053 Standards for Assembled Financial Statements;
  • 61H1-20.0092 Government Auditing Standards;
  • 61H1-20.0093 Rules for Auditor General;
  • 61H1-20.010 Engagement;
  • 61H1-20.013 Employee;
  • 61H1-20.016 Non-CPA Shareholders.

Back To Top

By the Numbers

Licensee Numbers as of Aug. 1, 2010

CPA:    29,397

CPA Firms:    4,840

Back To Top

Online Applications

The Department of Business and Professional Regulation is in the process of improving online applications for new licenses.

CPA applicants will soon have the ability to upload required documents and fully complete and submit an application online. This enhancement will ensure that applications and supporting documentation submitted online will remain together. The online system will allow for faster processing times, thus getting our licensees to work more quickly. Other features of the new online application system include:

  • Secure user registration and login;
  • Forgotten password retrieval;
  • Pre-application eligibility questions;
  • An application “save” function to allow applicants to come back to partially completed applications;
  • An application summary e-mailed to the applicant following submission; and
  • Ability to check application status.

The go live date for the following CPA applications is January 2011.

  • Temporary Practice Permit
  • Temporary Permit for Electronic Practice
  • Initial CPA Sole Proprietor
  • Initial CPA Owner
  • Initial CPA Corporation
  • Initial CPA Partnership
  • Individual License Renewal
  • Accountancy Firm Renewal
  • CPA Continuing Education (CE) Providers Renewal

Back To Top

DBPR Improves “For Consumers” Web Page

The department has made recent improvements to its “For Consumers” Web page, making it easier for our customers to navigate our Web site. The new page provides convenient, easy links to search for licenses, file complaints, report unlicensed activity and request public records. The new page provides our professionals with convenient links to apply for licensure, manage their DBPR license accounts, and learn about opportunities to serve on our boards, commissions and counsels. Please take a moment to visit our new Web page by going to and clicking on “For Consumers.”

Back To Top

New License Application Center

In our continuing effort to provide better customer service, we have improved our Web site home page and created a user-friendly application center. We hope that these changes will make it easier for you to do business with us. The new features are intended to make the Web site more user-friendly and provide simple ways for our customers to find licensing information and requirements through detailed descriptions and helpful checklists.

The changes to the Web site include: new application features with a full list of license types, a list of detailed license requirements before each application, separate entry points for applications and renewals, and a new page called "What Services Require a DBPR License," which is designed to assist consumers with determining what services require a DBPR license.

Visit us on

Back To Top

Minority Scholarship Winners

Congratulations to this year’s recipients of the Florida Board of Accountancy’s Minority Scholarship. 

Olubunkola Adejobi        FAMU

Kimberly Boone             USF

Lauren Buzzelli              FAU

William Crapps              FAMU

Brian Gomez                 USF

Brittany Hole                 Stetson

Shannon Kirk                 FAMU

Gabriela Manrique          FIU

Lori Monroe                   FAMU

Melkevia Morris              UCF

Rachel Perlmutter          UNF

Grensy Quintero            UF

Luis Serrano                  PUPR—Orlando

Jacqueline Solano          UF

Lyubov Vlasyuk             Stetson

Kendra Walker               FIU

Brittney Whitfield           FSU

Recipients were awarded based on financial need; ethnicity, gender or racial minority status; scholastic ability and performance (including the intention of sitting for the CPA exam); attainment of 120 credit hours; and Florida residency.

Applications for the 2011-2012 academic school term are due June 1, 2011.  If you would like to apply for the next Minority Scholarship or know a student that is eligible to apply for the scholarship, please contact the board office at 850.487.1395 or click on the following link to fill out the Minority Scholarship Application located on our Web site!

Back To Top

Customer Service Enhancements

The department is constantly looking for ways to improve our customer service, including our customer contact phone system and our internet site. Please check our site frequently over the next few months for additional upgrades, including an upcoming new Frequently Asked Questions (FAQ) section.

eNewsroome 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.

Back To Top

Visit us on the Web at



Board of Accountancy


Charlie Crist


Charlie Liem

Board Members


David C. Tipton CPA
Panama City


Maria E. Caldwell CPA

Teresa Borcheck

Cynthia Borders-Byrd CPA
Fort Lauderdale

Rick Carroll, CPA

William “Bill” Durkin, CPA

Eric Robinson, CPA
Venice, FL

Stephen C. Riggs, CPA

Board Staff

Veloria Kelly
Division Director

Dawn Lopresto-Davis
Management Review Specialist

June Carroll
Administrative Assistant II

Vy Hayes
Regulatory Program Administrator

Danielle N. Collins
Investigation Specialist II

Trencia Jenkins
Regulatory Specialist II
(Licensure by Endorsement)

Karan Lee
Regulatory Specialist II
(CPE & Reactivation)

Dewayne McBride
Regulatory Specialist I

Board Counsel

Mary Ellen Clark
Assistant Attorney General

Eric Hurst
Assistant General Counsel

Upcoming Board Meetings

December 3, 2010
DBPR Professions Board Room

January 28, 2011

March 25, 2011
Conference Call

May 6, 2011

June 17, 2011

August 17, 2011

October 7, 2011

December 2, 2011
DBPR Professions Board Room

All meeting dates and locations are subject to change. Please verify meeting information on the department's
Board Meeting Calendar.

Board Membership

For a list of available positions and information regarding requirements for board membership, please visit the department's board opportunities page.

Disciplinary Actions

Please refer to the Board’s Web page for the most up-to-date information regarding disciplinary actions.  This action may be found in the minutes of the board meetings.  Although we make every effort to ensure information is correct, before making any specific decision based on this information, you may choose to request a copy of the administrative complaint and final order to ensure accuracy.  To make your request, please contact the Department’s Agency Clerk at:

Unlicensed Activity

DBPR has taken an active role in educating consumers about unlicensed activity.  For more information about unlicensed activity and/or to file an unlicensed activity complaint, please visit the Unlicensed Activity Website.

Subscribe to DBPR Newsletters

You can now subscribe on line at to receive your profession’s newsletter as well as other Department publications via e-mail. Subscribing is very quick and easy.

  1. Go to
  2. Select “Subscribe to Department Newsletters” located under The Bottom Line
  3. Type in your name and e-mail
  4. Choose which newsletters or publications you would like to receive via e-mail
  5. Select “Subscribe”

When the newsletters you have subscribed to are available, you will receive an e-mail from the Department with a link to your newsletter.

Contact Information Updates

Please help us by notifying the department when your address, telephone number, and/or e-mail changes. If you fail to notify the department in writing of your correct mailing address of record, you could be charged with violating the law.

Official communications by the board or the department (such as renewal notices or legal action notices) will only be sent to your last known mailing address of record. Failure to update your mailing address of record is not only a violation of law, but it could affect the timely renewal of your license or result in the waiver of your legal rights in resolving any case brought against you by the department. Therefore, it is extremely important that your contact information is correct.

The department cannot change your mailing address of record without your written request. To update your mailing address of record, you can choose one of the following options:

1. Go to, select “Renew/Maintain a License,” select “Change My Address” in the left hand blue column, then follow the directions to change your address by entering your User ID and PIN (or if you are a first time user, create your Online Services Account and then change your address); or,

2. Send an e-mail to:, requesting that your mailing address of record be changed and provide the correct address; or,

3. Send a fax to: (850) 921-6636, requesting that your mailing address of record be changed and provide the correct address; or,

4. Speak with a DBPR Call Agent at (850) 487-1395, requesting that your mailing address of record be changed and provide the correct address - the Call Agent will require additional information from you during the call to verify your identity; or,

5. Send a written request to:
Department of Business and Professional Regulation
1940 N. Monroe Street
Tallahassee, FL 32399-0783.

When corresponding with the department, please include your full name and all department license numbers that you hold so we can apply the address of record change to all of your licenses.

You may change your mailing address using our online services at 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 use our convenient contact form to submit any comments and/or questions you may have. In order to better serve you, please include as much information as possible about the nature of your request.

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!