Division of Certified Public Accounting

Frequently Asked Questions - License Maintenance (Firms)

Can a CPA be associated with more than firm?

Yes. In your annual report, let the BOA know of any new CPA to the firm.

How do I change the name of my firm?

You must submit a CPA firm application and pay the appropriate fees.

How do I add and new CPA or a non-CPA owner to the firm?

You will, in your annual report, let the BoA know of any new CPA or a non-CPA owner to the firm.

My CPA just died or retired. What does the firm have to do?

Your firm may retain the names of deceased or retired partners, shareholder, or members who were active partners, shareholder, or members for the firm. However, your business entity may change from one form (i.e. corporation, partnership, LLC, etc) to another and continue use of the names of the deceased or retired.

How long should I keep client records?

Please refer to 61H-23.002 F.A.C. For more specific information, you must write into the BOA for an Interpretation/Opinion.

How should I handle a client records request?

If the record(s) are in your (the CPA and/or the Firms) possession, you are required to furnish this information in a reasonable amount of time.  Refer to 61H1-23.002 F.A.C.