(1) A license does not automatically become inactive. The licensee must elect to change the licensure status by paying a change of status, application, and other applicable fees, depending on the status of the license, pursuant to Fl. Admin. Code Chapter 61H1-31 The licensee shall also complete the Change of Status form (DBPR CPA 7, Effective June 2021), which is incorporated by reference in Fl. Admin. Code R. 61-35.003 The CPE requirements are suspended during the period the license is inactive.
    (2) A licensee with a current or delinquent active license may elect to become inactive at any time by complying with the criteria set forth in subsection (1) of this rule, unless otherwise encumbered or prohibited from doing so pursuant to disciplinary action.
    (3) A licensee with an inactive license may reactivate the license to active status at any time, by completing the CPA Change of Status form (DBPR CPA 7, Effective June 2021), which is incorporated by reference in Fl. Admin. Code R. 61-35.003, and comply with the requirements stated therein, including the completion of the applicable CPE hours, reporting the same hours using the CPE Reporting Form # CPA 41 and submitting certificates of completion for each course listed. The form is provided by the Department and available on the Department’s website and at the Board office located at 240 N.W. 76th Drive, Suite A, Gainesville, FL 32607-6655.
    (4) A licensee with a delinquent license, may reactivate the license to a current active status by paying the fees and satisfying the requirements set forth in subsection (3), and must also pay the applicable deliquent fee pursuant to Fl. Admin. Code Chapter 61H1-31 A timely election of inactive status while the license is delinquent prevents an automatic licensure status change from delinquent to null and void.
Rulemaking Authority 455.271, 473.304, 473.311 FS. Law Implemented 455.213, 455.271, 473.311, 473.312 FS. History-New 4-26-22.