61H1-27.002: Concentrations in Accounting and Business
PURPOSE AND EFFECT: The Board proposes the rule amendment to clarify the classes required for the degree to have a concentration in accounting and business, and as required to be eligible for licensure.
SUBJECT AREA TO BE ADDRESSED: Concentration in Accounting and Business.
SPECIFIC AUTHORITY: 473.304, 473.306 FS.
LAW IMPLEMENTED: 473.304, 473.306 FS.
IF REQUESTED IN WRITING AND NOT DEEMED UNNECESSARY BY THE AGENCY HEAD, A RULE DEVELOPMENT WORKSHOP WILL BE NOTICED IN THE NEXT AVAILABLE FLORIDA ADMINISTRATIVE WEEKLY.
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Veloria Kelly, Division Director, Board of Accountancy, 240 N.W. 76th Dr., Suite A, Gainesville, Florida 32607
THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS:
61H1-27.002 Concentration in Accounting and Business.
(1) No change.
(2) For purposes of Section 473.306, F.S., if application is made after August 1, 1983, an applicant must have at least a baccalaureate degree, or its equivalent, from an accredited college or university with a major in accounting, or its equivalent, plus at least 30 semester hours or 45 quarter hours, or the equivalent from an accredited college or university in excess of those required for the baccalaureate degree including a total education program with a concentration in accounting and business as follows:
(a) 36 semester or 54 quarter hours in accounting education at the upper division above the elementary level which shall include coverage of auditing, cost and managerial accounting, financial accounting, accounting information systems, and taxation. Not more than 3 semester or 4 quarter hours may be internship programs which may be applied to the 36 hours in accounting (internship courses must be taken in conjunction with other traditional coursework at an institution and must appear on the transcript.) Further, any remaining internship credit if otherwise acceptable would be applied to the general business requirement, and
(b) No change.
(3) through (7) No change.
Specific Authority 473.304, 473.306 FS. Law Implemented 473.304, 473.306 FS. History–New 12-4-79, Amended 2-3-81, 8-1-83, 3-21-84, 6-10-84, 6-5-85, 10-28-85, Formerly 21A-27.02, Amended 5-22-88, 3-21-89, 5-20-91, 12-2-92, Formerly 21A-27.002, Amended 11-2-95, 11-3-97, 1-31-05,_________.