(1) All services concerning this chapter, including, but not limited to, recordkeeping services, examination services, legal services, and investigative services, and those services in chapter 455 necessary to perform the duties of this chapter shall be provided by the Division of Certified Public Accounting. The board may, by majority vote, delegate a duty or duties to the appropriate division within the department. The board may, by majority vote, rescind any such delegation of duties at any time.
(2) The Division of Certified Public Accounting shall be funded by fees and assessments of the board, and funds collected by the board shall be used only to fund public accounting regulation. Funding for the Division of Certified Public Accounting shall be governed by ss. 215.37 and 455.219.
History.—s. 4, ch. 92-292; s. 114, ch. 98-166; s. 175, ch. 2000-160.
Structure Florida Statutes
Title XXXII - Regulation of Professions and Occupations
Chapter 473 - Public Accountancy
473.303 - Board of Accountancy.
473.3035 - Division of Certified Public Accounting.
473.304 - Rules of Board; Powers and Duties; Legal Services.
473.3101 - Licensure of Firms or Public Accounting Firms.
473.312 - Continuing Education.
473.3141 - Certified Public Accountants Licensed in Other States.
473.315 - Independence, Technical Standards.
473.316 - Communications Between the Accountant and Client Privileged.
473.318 - Ownership of Working Papers.
473.3205 - Commissions or Referral Fees.