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Florida Board Of Accountancy
The Florida Board of Accountancy (FLBOA) regulates Certified Public Accountants and Certified Public Accounting Firms for the State of Florida. The FLBOA is created in Florida Statutes Chapter 473 and is administered by the Florida Department of Business and Professional Regulation (DBPR). Florida Statutes Chapter 473 permits the FLBOA to establish rules that are codified in the Florida Administrative Code (FAC) in sections 61H1-19 through 61H1-39. Composition The FLBOA members are appointed by the Governor of the State of Florida and confirmed by the Florida Senate. There are nine members, seven are licensed CPAs and two are public members who are not and have never been a CPA. Roles The FLBOA has three main functions: * Administering applications to sit for the CPA Examination and applications for licensure * Disciplining licensees * Approving rules in the FAC and changes to the FAC * All current and past members of the FLBOA are members of the National Association of S ...
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Certified Public Accountant
Certified Public Accountant (CPA) is the title of qualified accountants in numerous countries in the English-speaking world. It is generally equivalent to the title of chartered accountant in other English-speaking countries. In the United States, the CPA is a license to provide accounting services to the public. It is awarded by each of the 50 states for practice in that state. Additionally, all states except Hawaii have passed mobility laws to allow CPAs from other states to practice in their state. State licensing requirements vary, but the minimum standard requirements include passing the Uniform Certified Public Accountant Examination, 150 semester units of college education, and one year of accounting-related experience. Continuing professional education (CPE) is also required to maintain licensure. Individuals who have been awarded the CPA but have lapsed in the fulfillment of the required CPE or who have requested conversion to inactive status are in many states permitt ...
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Florida Administrative Code
The Florida Administrative Code (FAC) is the official compilation of the rules and regulations of Florida regulatory agencies. See also * Florida Administrative Register * Law of Florida References External links Florida Administrative Codefrom the Florida Department of State The Secretary of State of Florida is an executive officer of the state government of the U.S. state of Florida, established since the original 1838 state constitution. Like the corresponding officials in other states, the original charge of the ... Florida law United States state administrative codes {{Law-book-stub ...
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National Association Of State Boards Of Accountancy
The National Association of State Boards of Accountancy (NASBA) is an association dedicated to serving the 56 state boards of accountancy. These are the boards that regulate the accountancy profession in the United States of America. There is one board for each of the 50 states, plus the District of Columbia, Puerto Rico, U.S. Virgin Islands, Guam, Northern Mariana Islands, and American Samoa. Structure of the U.S. accounting profession In the United States, the designation of Certified Public Accountant (CPA) is granted at state level. Individual CPAs are not required to belong to the American Institute of Certified Public Accountants (AICPA), although many do. NASBA acts primarily as a forum for the state boards themselves, as opposed to AICPA which represents CPAs as individuals. Role of NASBA NASBA's primary role is to: * Act as a forum for state boards to discuss issues of common concern * Encourage reciprocal recognition of the CPA qualification between states * Enable ...
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Ron DeSantis
Ronald Dion DeSantis (; born September 14, 1978) is an American politician serving as the 46th governor of Florida since January 2019. A member of the Republican Party, DeSantis represented Florida's 6th district in the U.S. House of Representatives from 2013 to 2018. Born in Jacksonville, DeSantis spent most of his childhood in Dunedin, Florida. He graduated from Yale University and Harvard Law School. DeSantis joined the United States Navy in 2004 and was promoted to lieutenant before serving as a legal advisor to SEAL Team One; he was deployed to Iraq in 2007. When he returned to the U.S. a year later, the U.S. Department of Justice appointed DeSantis to serve as a Special Assistant U.S. attorney at the U.S. Attorney's Office in the Middle District of Florida, a position he held until his honorable discharge in 2010. DeSantis was first elected to Congress in 2012, defeating his Democratic opponent Heather Beaven. During his tenure he became a founding member of the Fr ...
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Napoleon Bonaparte Broward
Napoleon Bonaparte Broward (April 19, 1857 – October 1, 1910) was an American river pilot, captain, and politician. He was elected as the 19th governor of the U.S. state of Florida, serving from January 3, 1905, to January 5, 1909. He was most widely known for his major project to drain the Everglades, to recover land for agricultural cultivation. As governor, he built alliances with the federal government to gain funds for this project. In 1915, the newly formed Broward County was named in his honor. Broward previously served as the sheriff of Duval County, Florida and in the Florida House of Representatives. He was allied with the Straightouts, Populist-leaning elements of the Democratic Party in the state. Early life and education His childhood was spent on a series of family farms along the St. Johns River in Jacksonville. During the Civil War, the original farm was burned by Union troops occupying the town. After the war, the Browards struggled to recover. Broward's pa ...
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List Of United States Supreme Court Cases, Volume 512
This is a list of all the United States Supreme Court cases from volume 512 of the ''United States Reports The ''United States Reports'' () are the official record ( law reports) of the Supreme Court of the United States. They include rulings, orders, case tables (list of every case decided), in alphabetical order both by the name of the petitioner ...'': External links {{SCOTUSCases, 512 1994 in United States case law ...
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Peer Review
Peer review is the evaluation of work by one or more people with similar competencies as the producers of the work (peers). It functions as a form of self-regulation by qualified members of a profession within the relevant field. Peer review methods are used to maintain quality standards, improve performance, and provide credibility. In academia, scholarly peer review is often used to determine an academic paper's suitability for publication. Peer review can be categorized by the type of activity and by the field or profession in which the activity occurs, e.g., medical peer review. It can also be used as a teaching tool to help students improve writing assignments. Henry Oldenburg (1619–1677) was a German-born British philosopher who is seen as the 'father' of modern scientific peer review. Professional Professional peer review focuses on the performance of professionals, with a view to improving quality, upholding standards, or providing certification. In academia, peer ...
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Government Of Florida
The government of Florida is established and operated according to the Constitution of Florida and is composed of three separation of powers, branches of government: the executive branch consisting of the governor of Florida and the other elected and appointed constitutional officers; the List of U.S. state legislatures, legislative branch, the Florida Legislature, consisting of the Florida State Senate, Senate and Florida State House, House; and the judicial branch consisting of the Supreme Court of Florida and lower courts. The state also allows direct democracy, direct participation of the electorate by initiative, referendum, and ratification. Executive branch The executive branch of the government of Florida consists of the Governor of Florida, governor, lieutenant governor of Florida, lieutenant governor, Florida Cabinet (which includes the Attorney General of Florida, attorney general, Commissioner of Agriculture of Florida, commissioner of agriculture and Chief Financial ...
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