Terms defined in Section 213.285(1), F.S., apply to this Part in addition to the following definitions:
- (1) “Audit Plan” means a detailed, comprehensive list of procedures to be used by a qualified practitioner to conduct a review of a participating taxpayer’s books and records to determine tax compliance. The Audit Plan will be customized for the participating taxpayer.
- (2) “Board” means the State of Florida Board of Accountancy.
- (3) “Practitioner(s)” means the individual(s) on the certified audit engagement team who are not qualified practitioners.
- (4) “Qualified audit firm” means a certified public accounting firm licensed by the Board which employs a qualified practitioner.
Rulemaking Authority 213.06(1), 213.285(7) FS. Law Implemented 213.285 FS. History–New 8-23-99, Amended 1-17-21.