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The Florida Supreme Court narrowed the ability of the Board of Accountancy to limit unlicensed activity in the 1957 case Florida Accountants Association v. Dandelake. Dandelake. The court ruled that unlicensed activity could only be limited if the accountant used the title CPA or PA or if the public was confused in the title of a CPA and a non-CPA.
The Department of Business and Professional Regulation (DBPR) is the agency charged with licensing and regulating more than 1.6 million businesses and professionals in the State of Florida, such as alcohol, beverage & tobacco, barbers/cosmetologists, condominiums, spas, hotels and restaurants, real estate agents and appraisers, and veterinarians, among many other industries.
All CPAs are encouraged to periodically review their state requirements. [25] As part of the CPE requirement, most states require their CPAs to take an ethics course at some frequency (such as every or every other renewal period). Ethics requirements vary by state and the courses range from 2–8 hours.
To undertake all four segments of the CPA examination in Florida, candidates are faced with a total expense of $1,379.20. This amount is evenly distributed across the sections, with each costing ...
A registered agent is a designated person or entity authorized to receive legal and official documents on behalf of a company or LLC, and can be referred to as "Resident Agent", "Statutory Agent", commercial or noncommercial clerk, [5] [6] or by the Federal Motor Carrier Safety Administration (FMCSA), a "process agent". [7]
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An LLC is a type of unincorporated association, distinct from a corporation. The primary characteristic an LLC shares with a corporation is limited liability, and the primary characteristic it shares with a partnership is the availability of pass-through income taxation. As a business entity, an LLC is often more flexible than a corporation and ...