1. (1) Any certified public accountant who is involved in governmental audits shall be required to comply with the continuing professional education (CPE) requirements imposed by Government Auditing Standards 2018 Revision commonly referred to as the “Yellow Book,” which is hereby incorporated by reference and available at HYPERLINK "http://www.flrules.org/Gateway/reference.asp?No=Ref-13319" http://www.flrules.org/Gateway/reference.asp?No=Ref-13319 or at http://www.gao.gov/yellowbook, if during the engagement:

   1. (a) The certified public accountant is the in charge person, or
   2. (b) The certified public accountant reviews the working papers or report or both, or
   3. (c) The certified public accountant supervises others, or
   4. (d) The certified public accountant is the only certified public accountant performing the work.

2. (2) Certified public accountants conducting audits controlled by either paragraph (a) or (b) below, shall be required to take 24 hours of governmental CPE and shall be required to comply with the CPE requirements imposed by Government Auditing Standards.

   1. (a) Government Auditing Standards, 2018 Revision, as referenced in subsection (1) of this rule.
   2. (b) The Rules of the Auditor General, Chapter 10.550, as referenced in Rule 61H1-20.0093, F.A.C.
3. (3) The required 24 hours of governmental CPE may be used to meet the courses required in paragraph 61H1-33.003(1)(a), F.A.C., provided they meet the requirements of subsection 61H1-33.003(2), F.A.C.

Rulemaking Authority 473.312(3) FS. Law Implemented 473.312(3) FS. History–New 8-22-90, Amended 7-7-92, Formerly 21A-33.0035, Amended 5-26-96, 4-13-08, 12-10-09, 7-27-21.