Fla. Admin. Code R. 61H1-33.0034
Evaluation of CPA Ethics Course Providers
Effective May 18, 2005Rulemaking Authority 455.213(7), 455.2178, 455.2179, 473.304, 473.312 FS. Law Implemented 455.213(7), 455.2178, 455.2179, 473.312(1)(a), (c) FS.Department of Business and Professional Regulation
The Board or its designee reserves the right to evaluate continuing education ethics courses or seminars offered to certified public accountants for credit by the following methods:
- (1) Observing such ethics courses or seminars; and
- (2) Reviewing the files of the provider to gain information about any course or seminar offered to certified public accountants for ethics course credit.
Rulemaking Authority 455.213(7), 455.2178, 455.2179, 473.304, 473.312 FS. Law Implemented 455.213(7), 455.2178, 455.2179, 473.312(1)(a), (c) FS. History–New 5-18-05.