Florida Board of Accountancy: Difference between revisions
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== Discipline == |
== Discipline == |
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Florida is a complaint based system for discipline. All complaints are handled by staff on a confidential basis and presented to a Probable Cause Panel to determine if there is probable cause that the complaint if accurate would be a violation of Florida Statutes or Administrative Code. If no probable cause is not found or if the Probable Cause Panel issues a letter of guidance in lieu of a finding of probable cause, the matter remains a confidential issue. If probable cause is found, the matter is brought before the Board at a Public Meeting. Discipline is considered and if approved is evidenced through a Final Order. |
Florida is a complaint based system for discipline. All complaints are handled by staff on a confidential basis and presented to a Probable Cause Panel to determine if there is probable cause that the complaint if accurate would be a violation of Florida Statutes or Administrative Code. If no probable cause is not found or if the Probable Cause Panel issues a letter of guidance in lieu of a finding of probable cause, the matter remains a confidential issue. If probable cause is found, the matter is brought before the Board at a Public Meeting. Discipline is considered and if approved is evidenced through a Final Order. |
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The Florida Board of Accountancy may discipline CPA licenses (both individual and firm licenses) that are issued by the Florida Department of Business and Professional Regulation and may discipline licenses of individuals and firms who practice under mobility provisions of Florida Statutes.<ref>{{Cite web|url=http://myfloridalicense.custhelp.com/app/answers/detail/a_id/779/~/does-the-florida-board-of-accountancy-have-the-authority-to-take-disciplinary|title=Does the Florida Board of Accountancy have the authority to take disciplinary action against an individual or firm that practices pursuant to the Mobility provision set forth in Chapter 473, Florida Statutes?|website=myfloridalicense.custhelp.com|language=en-US|access-date=2018-02-25}}</ref> |
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The Board is not a finder of fact. If the subject of the case disputes the facts, the matter can be taken to the Department of Administrative Hearings<ref>{{Cite web|url=https://www.doah.state.fl.us/ALJ/|title=Home Page - DOAH - Florida|last=IS|first=FL DOAH|website=www.doah.state.fl.us|access-date=2018-01-31}}</ref> (DOAH) to be heard and decided by an Administrative Law Judge. |
The Board is not a finder of fact. If the subject of the case disputes the facts, the matter can be taken to the Department of Administrative Hearings<ref>{{Cite web|url=https://www.doah.state.fl.us/ALJ/|title=Home Page - DOAH - Florida|last=IS|first=FL DOAH|website=www.doah.state.fl.us|access-date=2018-01-31}}</ref> (DOAH) to be heard and decided by an Administrative Law Judge. |
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Revision as of 11:47, 25 February 2018
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The Florida Board of Accountancy (FLBOA) regulates Certified Public Accountants and Certified Public Accounting Firms for the State of Florida. The FLBOA is created in Florida Statutes Chapter 473[1] and is administered by the Florida Department of Business and Professional Regulation. Florida Statutes Chapter 473 permits the FLBOA to establish rules that are codified in the Florida Administrative Code. Accountancy Rules are found in 61H1-19 through 61H1-39.
Composition
The FLBOA members are appointed by the Governor of the State of Florida[2] and confirmed by the Florida Senate[3]. There are nine members, seven are licensed CPAs and two are public members who are not and have never been a CPA. The FLBOA meets 8 times per year.
Roles
The FLBOA has four main functions:
- Administering applications to sit for the CPA Examination[4] and applications for licensure
- Disciplining licensees
- Approving rules in the FAC and changes to the FAC
- Ratifying actions taken by committees
All current and past members of the FLBOA are members of the National Association of State Boards of Accountancy (NASBA). The Florida Institute of Certified Public Accountants (FICPA) and the American Institute of Certified Public Accountants (AICPA) are interested parties and generally provide comment on Board Rules. The AICPA establishes professional guidelines for audits, reviews, compilations and other financial reporting. These standards are the basis for due professional care in Florida. NASBA and the AICPA jointly form a Uniform Accountancy Act Committee[5]. The UAA Committee drafts both a Uniform Accountancy Act a set of Model Rules that states can use as a basis for statutes and rules.
Discipline
Florida is a complaint based system for discipline. All complaints are handled by staff on a confidential basis and presented to a Probable Cause Panel to determine if there is probable cause that the complaint if accurate would be a violation of Florida Statutes or Administrative Code. If no probable cause is not found or if the Probable Cause Panel issues a letter of guidance in lieu of a finding of probable cause, the matter remains a confidential issue. If probable cause is found, the matter is brought before the Board at a Public Meeting. Discipline is considered and if approved is evidenced through a Final Order.
The Florida Board of Accountancy may discipline CPA licenses (both individual and firm licenses) that are issued by the Florida Department of Business and Professional Regulation and may discipline licenses of individuals and firms who practice under mobility provisions of Florida Statutes.[6]
The Board is not a finder of fact. If the subject of the case disputes the facts, the matter can be taken to the Department of Administrative Hearings[7] (DOAH) to be heard and decided by an Administrative Law Judge.
References
- ^ "Statutes & Constitution :View Statutes :->2011->Chapter 473 : Online Sunshine". www.leg.state.fl.us. Retrieved 2018-01-31.
{{cite web}}: line feed character in|title=at position 25 (help) - ^ "Governor Rick Scott". www.flgov.com. Retrieved 2018-01-31.
- ^ "Calendar for 1/31/2018 - The Florida Senate". www.flsenate.gov. Retrieved 2018-01-31.
{{cite web}}: line feed character in|title=at position 25 (help) - ^ "Uniform Certified Public Accountant Examination". Wikipedia. 2017-11-27.
- ^ NASBA. "Uniform Accountancy Act Committee | NASBA". nasba.org. Retrieved 2018-01-31.
- ^ "Does the Florida Board of Accountancy have the authority to take disciplinary action against an individual or firm that practices pursuant to the Mobility provision set forth in Chapter 473, Florida Statutes?". myfloridalicense.custhelp.com. Retrieved 2018-02-25.
- ^ IS, FL DOAH. "Home Page - DOAH - Florida". www.doah.state.fl.us. Retrieved 2018-01-31.
| This article, Florida Board of Accountancy, has recently been created via the Articles for creation process. Please check to see if the reviewer has accidentally left this template after accepting the draft and take appropriate action as necessary.
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