As used in Section 473.3065(1), a student will be deemed to be enrolled in the “”fifth year of accounting education program”” so long as the student has completed or is in the final semester of completing a minimum of one hundred and twenty (120) semester hours of academic credit and either is in the process of matriculation in an academic program of higher learning in this state that will result in completion of at least thirty (30) semester hours in excess of that required for a baccalaureate degree or, when the scholarship authorized under Florida Statutes § 473.3065, will be awarded, has been accepted into and will be enrolled in a different program of higher learning at an approved institution of higher learning in this state that will result in the completion of at least thirty (30) semester hours in excess of that required for a baccalaureate degree. Any program meeting this definition must be configured such that successful completion of the program will qualify a candidate to take the CPA examination on Florida under the provisions of Florida Statutes Chapter 473, and the rules promulgated thereto.
Specific Authority 473.304(1), 473.3065(3) FS. Law Implemented Florida Statutes § 473.3065. History-New 9-22-99.