Rule: 61H1-21.001

Rule Title: Independence

Department:

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION

Division:

Board of Accountancy

Chapter:

INDEPENDENCE, INTEGRITY, ETC.

Latest version of the final adopted rule presented in Florida Administrative Code (FAC):

Effective Date:

10/10/2022

History Notes:

Rulemaking Authority 473.304 , 473.315 FS. Law Implemented 473.315 FS. History–New 12-4-79, Amended 2-3-81, 10-28-85, Formerly 21A-21.01, Amended 10-20-86, Formerly 21A-21.001, Amended 5-21-03, 1-31-05, 12-10-09, 10-10-22.

References in this version:

No reference(s).

History of this Rule since Jan. 6, 2006

Notice /

Adopted

Section

Description

Publish

Date

Final

61H1-21.001

Independence

Effective:

10/10/2022

Proposed

61H1-21.001

The Board proposes a rule amendment to substantially rewrite the standards for independence.

8/22/2022

Vol. 48/163

Withdrawal

61H1-21.001

Independence

7/28/2022

Vol. 48/146

Change

61H1-21.001

Independence

10/19/2021

Vol. 47/203

Change

61H1-21.001

Independence

11/2/2020

Vol. 46/214

Proposed

61H1-21.001

The Board proposes a rule amendment to update and clarify the standards for independence.

7/21/2020

Vol. 46/141

Development

61H1-21.001

The Board proposes a rule amendment to update and incorporate the standards for Independence.

7/8/2020

Vol. 46/132

Development

61H1-21.001

The Board proposes the rule amendment to update the rule regarding independence.

1/15/2019

Vol. 45/10

Withdrawal

61H1-21.001

Independence

4/25/2014

Vol. 40/81

Petition

61H1-21.001

Renata Dunn, CPA, filed on December 3, 2013.

The petition seeks the Board’s

interpretation of Sections 473.309 and 473.315, F.S. and Rule 61H1-21.001, F.A.C., regarding whether ....

12/17/2013

Vol. 39/243

Proposed

61H1-21.001

The Board proposes the rule amendment to provide the web address for the incorporated standards.

11/21/2013

Vol. 39/227

Development

61H1-21.001

The Board proposes the rule amendment to provide the web address for the incorporated standards.

11/4/2013

Vol. 39/215

Final

61H1-21.001

Independence

Effective:

12/10/2009

Change

61H1-21.001

Independence

10/16/2009

Vol. 35/41

Proposed

61H1-21.001

......

The Board proposes the rule amendment in order to clarify language concerning the certified public accountant.

8/21/2009

Vol. 35/33

Development

61H1-21.001

......

The Board proposes the rule amendment in order to clarify language concerning the certified public accountant.

7/31/2009

Vol. 35/30

Development

61H1-21.001

The Board proposes to review the existing language in this rule to determine whether changes are necessary.

8/18/2006

Vol. 32/33

Final

61H1-21.001

Independence

Effective:

01/31/2005