When the Florida Department of Health investigates health care workers (Doctors, Nurses, Chiropractors, Pharmacists, etc.) these are the current locations for the Florida Investigative Services Field Offices:
ALACHUA 14101 NW Hwy. 441-Suite #700 Alachua, FL 32615-5669 Telephone: (386) 418-5330
County Coverage: Alachua, Marion, Putnam, Columbia, Levy, Bradford, Citrus, Dixie, Gilchrist, Hamilton, Lafayette, Lake, Sumter, Union

FT. LAUDERDALE N. Broward Regional Service Center 1400 W. Commercial Blvd., 130-J Ft. Lauderdale, FL 33309 Telephone: (954) 202-3250
County Coverage: Broward

FT.MYERS 2295 Victoria Ave., Suite 319 Ft. Myers, FL 33901 Telephone: (239) 338-2621
County Coverage: Lee, Highlands, DeSoto, Hendry, Charlotte, Glades, Collier

Hollywood ULA Telephone : (954) 893-5175
County Coverage: Palm Beach, St. Lucie, Indian River, Martin, Okeechobee, Dade, Monroe, Broward

JACKSONVILLE 1912 Hamilton Street Jacksonville, FL 32210 Telephone: (904) 381-6022
County Coverage: Duval, Volusia, St. Johns, Nassau, Clay, Baker, Flagler

MIAMI Spokane Building 8350 NW 52nd Terrace Suite 400 Doral, FL 33166 Telephone: (305) 470-5800
County Coverage: Dade, Monroe

ORLANDO 400 West Robinson St., S-827 Orlando, FL 32801 Telephone: (407) 245-0978
County Coverage: Orange, Osceola, Seminole, Brevard

PENSACOLA 5016 North Davis Hwy. Pensacola, FL 32503-2102 Telephone: (850) 475-5474
County Coverage: Escambia, Bay, Santa Rosa, Walton, Okaloosa, Washington, Holmes

ST. PETERSBURG Sebring Bldg., 3rd Floor 525 Mirror Lake Dr., Suite 310A St. Petersburg, FL 33701 Telephone: (727) 552-1145
County Coverage: Pinellas, Sarasota, Manatee

TALLAHASSEE Koger Center, Lafayette Bldg 2551 Executive Center Circle Tallahassee, FL 32399 Telephone: (850) 413-0023
County Coverage: Bay, Leon, Gadsden, Jackson, Madison, Taylor, Jefferson, Calhoun, Franklin, Wakulla, Gulf, Liberty

TAMPA 6800 N. Dale Mabry Hwy., #220 Tampa, FL 33614 Telephone: (813) 873-4777
County Coverage: Hernando, Pasco, Hillsborough, Polk, Hardee

WEST PALM BEACH 900 U.S. Highway 1, Suite 207 Jupiter, FL 33477 Telephone: (561) 741-4580
County Coverage: Palm Beach, St. Lucie, Indian River, Martin, Okeechobee
Attorney Lars K. Soreide with Soreide Law Group, PLLC, represents those individuals with health care licensure issues in front of the appropriate Florida Board. For more information regarding our services or to speak to a lawyer, at no cost, regarding your license please call: (888) 760-6552.

Investigations

HEARINGS

Sanctions

The PCAOB has five members, including a chairman, each of whom is appointed by the US Securities and Exchange Commission (SEC). Precisely two members of the PCAOB must be or have been a Certified Public Accountant. However, if the chairman of the PCAOB is one of those two members, he or she may not have been a practicing certified public accountant for at least five years prior to being appointed to the Board. Each member serves full-time, for staggered five-year terms. The Board’s annual budget of approximately $180 million, which must be approved by the SEC each year, is funded by fees paid by U.S. securities issuers. The PCAOB has a staff of over 600, and its headquarters is in Washington D.C.

The PCAOB’s first chairman was the former New York Federal Reserve president, William J. McDonough. The Board’s immediate past Chairman is Mark W. Olson, a former Federal Reserve Board governor. The PCAOB’s current Chairman is James R. Doty.

The PCAOB has the power to:

• register public accounting firms that prepare audit reports for issuers;
• set auditing, quality control, ethics, independence and other standards relating to the preparation of audit reports by issuers;
• conduct inspections of registered public accounting firms;
• conduct investigations and disciplinary proceedings concerning, and impose appropriate sanctions where justified upon, registered public accounting firms and associated persons of such firms (including fines of up to $100,000 against individual auditors, and $2 million against audit firms);
• perform such other duties or functions as the Board (or the SEC) determines are necessary or appropriate to promote high professional standards among, and improve the quality of audit services offered by, registered public accounting firms and their employees;
• sue and be sued, complain and defend, in its corporate name and through its own counsel, with the approval of the SEC, in any Federal, State or other court;
• conduct its operations, maintain offices, and exercise all of its rights and powers in any part of the United States, without regard to any qualification, licensing or other provision of State or municipal law;
• hire staff, accountants, attorneys and other agents as may be necessary or appropriate to the PCAOB’s mission (with salaries set at a level comparable to private sector self-regulatory, accounting, technical, supervisory, or other staff or management positions);
• allocate, assess, and collect accounting support fees that fund the board; and
• enter into contracts, execute instruments, incur liabilities, and do any and all other acts and things necessary, appropriate, or incidental to the conduct of its operations and the exercise of its powers under the Sarbanes-Oxley Act.

Soreide Law Group represents CPA’s in front of the Florida Board of Accountancy (BOA) regarding any licensing issues. For more information about professional licensing law please call to speak with an attorney at: (888) 760-6552.

“POLICY STATEMENT REGARDING CREDIT FOR EXTRAORDINARY COOPERATION IN CONNECTION WITH BOARD INVESTIGATIONS

PCAOB Release No. 2013-003
April 24, 2013
Summary
The Public Company Accounting Oversight Board (“PCAOB” or “Board”) is issuing this policy statement to provide guidance to registered public accounting firms (“firms”) and persons associated with firms (“associated persons”) concerning how extraordinary cooperation may be considered in determining the outcome of a PCAOB investigation.1/  The types of cooperation that could result in credit are: voluntary and timely self-reporting; voluntary and timely remedial or corrective action; and voluntary and timely substantial assistance to the Board’s investigative processes or to other law enforcement authorities.  These actions, alone or taken together, can be viewed as extraordinary cooperation for purposes of this policy statement and, depending on the facts and circumstances, may influence the PCAOB’s enforcement decisions.
By publishing this policy statement on cooperation, the Board seeks: (a) to encourage firms and associated persons to voluntarily and timely self-report, correct and remediate violative behavior, and provide substantial assistance to the Board’s investigative processes; and (b) to increase transparency into how the Board may credit cooperation.  Moreover, the Board will, in appropriate cases and in its discretion, note in settlement documents or other public statements that it has credited the extraordinary cooperation of a firm or associated person.  Doing so will enhance the Board’s enforcement program by publicizing the benefits of cooperation and informing firms and associated persons of the types of cooperation that may merit credit.2/
1/  This policy statement does not bind and is not intended to influence any PCAOB hearing officer or the Board in the adjudication of litigated matters.  Further, please note that the Board is not adopting any rule or making any commitment or promise about any specific case, or conferring any rights on any person or entity.  Further, the Board is not in any way limiting its discretion to evaluate every case individually, on its own particular facts and circumstances.  2/  The policy articulated in this statement is generally consistent with the Board’s existing practices for crediting extraordinary cooperation.  As discussed above, (Continued)

POLICY STATEMENT
PCAOB Release No. 2013-003 April 24, 2013
I. Introduction
The Sarbanes-Oxley Act (the “Act”) and Board Rules require firms and associated persons to cooperate in connection with PCAOB inspections and investigations.3/  In certain situations, a firm or associated person might cooperate with PCAOB investigations beyond compliance with those obligations.  Cooperation beyond what is required to comply with legal and regulatory obligations can contribute significantly to the success of the Board’s mission of protecting investors and furthering the public interest in the preparation of informative, accurate and independent audit reports.  Such extraordinary cooperation might help the Board’s staff to discover potential violations earlier and allow the Board to conclude investigations in a more
(Continued) the Board is publishing this statement in order to encourage extraordinary cooperation and to inform firms and associated persons of these practices.   3/  Section 102(b)(3) of the Act requires every firm applying for PCAOB registration to supply (1) a consent to cooperate in and comply with any request for testimony or the production of documents made by the PCAOB in the furtherance of its authority and responsibilities under the Act, (2) an agreement to secure and enforce similar consents from each associated person of the firm, and (3) a statement that the firm understands and agrees, among other things, that its cooperation and compliance shall be a condition to the continuing effectiveness of the firm’s registration with the Board.  Even if a firm fails to provide those items with its application, it is not relieved of the obligations to cooperate in and comply with Board requests made in furtherance of the Board’s authority and responsibilities under the Act.  Moreover, two Board Rules address cooperation by registered firms and associated persons.  Board Rule 4006, Duty to Cooperate with Inspectors, applies to inspections, and requires a registered firm and any associated person of that firm to cooperate with any Board inspection by providing information requested in Board inspections and providing access to the firm’s records.  Rule 4006 also requires that information provided to the Board be truthful and not misleading.  Sections 105(c)(4) and (5) of the Act and Board Rule 5300(a) govern sanctions for noncooperation with an inspection.  Section 105(b)(3) of the Act and Board Rule 5110, Noncooperation with an Investigation, apply to investigations, and provide that the Board may sanction a firm or associated person for failing to cooperate with a Board investigation.  The forms of cooperation covered by Rule 5110 are enumerated in paragraphs (1)-(3), with paragraph (4) providing a catch-all provision for failure to cooperate generally.  Section 105(b)(3) of the Act and Board Rule 5300(b) govern sanctions for failure to cooperate with an investigation.

POLICY STATEMENT
PCAOB Release No. 2013-003 April 24, 2013
efficient and timely manner, thus reducing the risk that such violative conduct will be repeated and result in more significant harm to investors, and assisting the Board in identifying audit reports that may be inaccurate.  For that reason, extraordinary cooperation in connection with Board investigations may be considered by the Board’s Division of Enforcement and Investigations (the “Division”) in its disciplinary recommendations to the Board, and by the Board in determining whether to accept settlement offers.
II. What is extraordinary cooperation?
Extraordinary cooperation is voluntary and timely action – beyond compliance with legal or regulatory obligations – that contributes to the mission of the Board.  There are three broad types of cooperation that (alone or taken together) might merit cooperation credit:  self-reporting; remedial or corrective action; and substantial assistance to the Board’s investigative processes or to other law enforcement authorities.
Self-Reporting relates to conduct upon learning of violations.  A firm or associated person may earn credit for self-reporting by making voluntary, timely and full disclosure of the facts relating to violations before the conduct comes to the attention of the Board or another regulator.4/  Self-reporting is more valuable the earlier it is provided.5/
4/  If self-reporting is required by legal or regulatory obligations, it is not voluntary and is not eligible for cooperation credit.  Thus, for example, self-reporting is not voluntary if made after receipt of a regulatory inquiry (e.g., any request, demand or subpoena for the same information or documents from the Board, the U.S. Securities and Exchange Commission, Congress, any other federal, state, local or foreign authority, or any self-regulatory organization).  Likewise, self-reporting is not voluntary if required by Section 10A(b) of the Securities Exchange Act of 1934 [15 U.S.C.§ 78j- 1(b)], Audit requirements- Required response to audit discoveries (which addresses an auditor’s obligation to report the illegal acts of the audit client) and Rule 10A-1 thereunder.  As a result, if the auditor discovers or detects an illegal act during either a quarterly review or annual audit, and is required to report it pursuant to Section 10A, the auditor would not be eligible to earn credit for self-reporting.  5/  When firms or associated persons self-report to the PCAOB, the Board encourages them to self-report by directly contacting the Division of Enforcement and (Continued)

POLICY STATEMENT
PCAOB Release No. 2013-003 April 24, 2013
Remedial or Corrective Actions are voluntary, timely and meaningful actions designed to reduce the likelihood and risk that similar violations will recur, as well as actions to correct violative conduct.  For example, a firm might earn credit by promptly and voluntarily modifying and improving its quality controls or other internal policies and procedures to prevent recurrence of the violative conduct.6/  A firm might take remedial or corrective action by re-assigning or limiting the activities of those individuals responsible for violations (which might include members of the audit team, as well as persons outside the audit team, including persons in firm management), and in appropriate cases by terminating or imposing discipline upon the responsible individuals.  A firm’s remedial or corrective action might also include promptly notifying its audit client or its audit committee (as appropriate) of the violative conduct and cooperating with the client, so that the client can (if necessary) take steps to comply with the federal securities laws and regulations (e.g., by engaging an auditor to re-audit the financial statements affected by an auditor’s independence violations).  A firm’s remedial or corrective action also might include appropriately compensating those adversely affected by the firm’s violations.
Substantial Assistance to the Board’s investigative processes or to other law enforcement authorities includes timely and voluntarily providing information or documents that might not have been discovered absent that cooperation, or beyond that sought by the Board’s staff via accounting board demands and requests, and beyond what is required pursuant to legal and regulatory reporting requirements.  For example, a firm might substantially assist the Board by conducting a timely, thorough, objective and competent internal investigation into the violative conduct when it was discovered, and informing the Division’s staff of the pertinent facts discovered in the internal investigation.  A firm or associated person might substantially assist another law enforcement authority’s investigative processes by self-reporting to that authority, or providing it with the facts discovered in an internal investigation.7/
(Continued) Investigations, or by providing information and documents via the Board’s tips hotline:  http://pcaobus.org/Enforcement/Tips/Pages/default.aspx.  See also fn.7.  6/  The nature and extent of any such modifications and improvements would be taken into account by the Board in determining what credit the firm might earn.  A firm’s improvements in response to quality control criticisms or defects identified by the Board in its inspections process would not qualify for credit.  7/  Note that other law enforcement authorities, including the U.S. Department of Justice and the U.S. Securities and Exchange Commission, have issued (Continued)

POLICY STATEMENT
PCAOB Release No. 2013-003 April 24, 2013
III. How might extraordinary cooperation be credited?
Credit for extraordinary cooperation in PCAOB matters may be reflected in a variety of ways.  Credit may be reflected by reducing charges and sanctions imposed in settlement against the cooperating firm or associated person.  Extraordinary cooperation could, in some cases, lead to language in settlement documents noting the cooperation and its positive effect on the final settlement by the firm or associated person.  In exceptional cases, depending on the facts and circumstances involved, the level of extraordinary cooperation could lead to no disciplinary action at all against a firm or associated person.
IV. Other Factors
There exists some tension between the Board’s interest in encouraging (and crediting) extraordinary cooperation and its interest in holding firms and associated persons fully accountable for their violative conduct.  The Board’s cooperation policy is intended to balance that tension, encouraging cooperation with the Board and its staff while maintaining accountability for violative conduct.  Thus, whether a firm or associated person provided extraordinary cooperation is only one factor that will be considered in determining the appropriate disciplinary response to violative conduct.  Other factors also may impact the appropriate regulatory response to any particular violative conduct, including the nature of the misconduct and its root causes (including whether it was deliberate, the result of recklessness, negligence, or honest mistake), whether there were repeated violations or a pattern of misconduct, the duration of the misconduct, and the existence of prior disciplinary history.  For firms, whether supervisors or firm management directed, tolerated or remained willfully blind to the violative conduct may impact the appropriate regulatory response.  Also for firms, self-policing and the implementation of quality controls prior to the discovery of the violative conduct, including the establishment of effective compliance procedures, an effective internal whistleblower and complaint system, and an appropriate tone at the top, may impact the appropriate regulatory response.  For associated persons, their role in the violative conduct and their knowledge, education, training, experience in auditing,                                                  (Continued) cooperation policies and initiatives, crediting cooperation in those authorities’ proceedings.  The U.S. Securities and Exchange Commission’s cooperation initiative, applicable to that agency’s investigations and enforcement actions, is described at http://sec.gov/spotlight/enfcoopinitiative.shtml.  The Division coordinates with these agencies and other regulators, as permitted by the Act.

POLICY STATEMENT
PCAOB Release No. 2013-003 April 24, 2013
and position of responsibility at the time the violations occurred may impact the appropriate regulatory response.  The specific facts and circumstances of each case will be considered to determine whether (and how) the firm or associated person should receive credit for extraordinary cooperation.
V. Conclusion
The PCAOB was established by Congress to oversee the audits of public companies (and broker-dealers) in order to protect the interests of investors and further the public interest in the preparation of informative, accurate and independent audit reports.  Extraordinary cooperation can contribute significantly to those interests by, among other things, allowing the Board to address possible audit or other violations sooner, reducing the risk that such violative conduct will be repeated and result in more significant harm to investors, and assisting the Board in identifying audit reports that may be inaccurate.  Also, crediting extraordinary cooperation may shorten investigations and reduce the burdens on the Board’s resources, thus allowing the Board to focus on other potential auditor misconduct for the protection of investors.  Providing this guidance and publicly acknowledging extraordinary cooperation may encourage firms and associated persons to provide extraordinary cooperation, and may provide insights into how extraordinary cooperation is credited.”

This ends the information from the PCAOB.

Soreide Law Group will represent CPA’s in front of the Florida Board of Accountancy (BOA) regarding any licensing issues. For more information about professional licensing law please call to speak with an attorney at: (888) 760-6552.

CHAPTER 61H1-21

INDEPENDENCE, INTEGRITY, ETC.

61H1-21.001       Independence

61H1-21.002       Integrity and Objectivity

61H1-21.003       Commissions or Referral Fees

61H1-21.005       Contingent Fees

61H1-21.006       Communication with Client of Another Certified Public Accountant

61H1-21.001 Independence.

(1) A firm shall not express an opinion on financial statements (as that term is defined in the Standards for Independence) of an enterprise or on the reliability of an assertion by one party for use by another (third) party unless the firm is active licensed and independent with respect to such enterprise or the party making the assertion. A licensed firm is also precluded from expressing such an opinion if the firm is aware that an individual in the firm is not independent and that individual is a covered certified public accountant or is otherwise required to be independent. A certified public accountant shall not express such an opinion unless the certified public accountant is independent with respect to such enterprise or the party making the assertion. A certified public accountant is also precluded from expressing such an opinion if he or she is aware that an individual in the firm is not independent and that individual is a covered certified public accountant or is otherwise required to be independent. All covered certified public accountants and all other individuals who are

required to be independent are required to disclose to the firm that they are not independent prior to the issuance of such an opinion; failure to do so is a violation of this rule. All firms are required to adopt appropriate policies to implement the disclosure requirement and to monitor compliance therewith.

(2) In order to delineate the standards against which a certified public accountant’s independence or lack thereof is to be judged, the Board has created a document entitled “Standards for Determining Independence in the Practice of Public Accountancy for CPAs Practicing Public Accountancy in the State of Florida” (effective 12-31-2004) (hereinafter “Standards for Independence”) which document is hereby incorporated by reference in this rule. The standards contained in the “Standards for Independence” are similar to those contained in the Code of Professional Conduct promulgated by the American Institute of Certified Public Accountants.

(3) In order to be considered independent a certified public accountant must comply with the requirements set out in the “Standards for Independence” and the requirements of this rule.

Rulemaking Authority 473.304, 473.315 FS. Law Implemented 473.315 FS. History–New 12-4-79, Amended 2-3-81, 10-28-85, Formerly 21A-21.01, Amended 10-20-86, Formerly 21A-21.001, Amended 5-21-03, 1-31-05, 12-10-09.

61H1-21.002 Integrity and Objectivity.

A certified public accountant shall not knowingly misrepresent facts, and, when engaged in the practice of public accounting, shall not subordinate his/her judgment to others including but not limited to clients, employers or other third parties. In tax practice, a certified public accountant may resolve doubt in favor of his/her client as long as there is reasonable support for his/her position.

Rulemaking Authority 473.304, 473.315 FS. Law Implemented 473.315 FS. History–New 12-4-79, Formerly 21A-21.02, Amended 6-4-86, Formerly 21A-21.02, 21A-21.002, Amended 12-10-09.

61H1-21.003 Commissions or Referral Fees.

(1) A certified public accountant shall not pay or accept a commission or referral fee in connection with the sale of a product or referral of any services as defined in Section 473.302(8)(a) and (c), F.S., or prohibited to non-certified public accountants as listed in Section 473.322, F.S. These services include:

(a) Audit, review or compilation services.

(b) Services for any prospective financial data including forecasts or projections.

(c) Any special procedures engagement resulting in an expression of an opinion when the services fall within the definitions as set forth in Section 473.302(8)(a) and (c) and Section 473.322, F.S.

(2) The certified public accountant must have an engagement letter signed by the client prior to beginning any engagement for which the certified public accountant will receive a commission. The letter must include complete details of the financial arrangements involving compensation for the services rendered.

Rulemaking Authority 473.304, 473.319 FS. Law Implemented 473.319 FS. History–New 12-4-79, Formerly 21A-21.05, 21A-21.005, Amended 11-30-93, 2-23-98, 12-10-09.

61H1-21.006Communication with Client of Another Certified Public Accountant.

If a client of one certified public accountant or firm requests a second certified public accountant or firm to provide professional advice on accounting or auditing matters in connection with an expression of opinion, the second certified public accountant or firm must consult with the first certified public accountant or firm, after obtaining the client’s consent, to make certain that the (the second certified public accountant or firm) is aware of all the relevant facts.

Rulemaking Authority 473.304, 473.315 FS. Law Implemented 473.315 FS. History–New 12-4-79, Amended 2-3-81, Formerly 21A-21.06, 21A-21.006, Amended 12-10-09.

This ends the information from the DBPR’s website.  We encourage anyone interested in the CPA statutes to obtain all current and changing information there.

Remember, your license is your livelihood.

Attorney Lars Soreide, of Soreide Law Group, PLLC, will represent CPA’s in front of the Florida Board of Accountancy (BOA) regarding any licensing issues.  For a free consultation with an attorney call: (888) 760-6552.

465.023 Pharmacy permittee; disciplinary action.—

466.028 Grounds for disciplinary action; action by the board.—

(1) The following acts constitute grounds for denial of a license or disciplinary action, as specified in s. 456.072

(2): (a) Attempting to obtain, obtaining, or renewing a license under this chapter by bribery, fraudulent misrepresentations, or through an error of the department or the board.

(b) Having a license to practice dentistry or dental hygiene revoked, suspended, or otherwise acted against, including the denial of licensure, by the licensing authority of another state, territory, or country.

(c) Being convicted or found guilty of or entering a plea of nolo contendere to, regardless of adjudication, a
crime in any jurisdiction which relates to the practice of dentistry or dental hygiene. A plea of nolo contendere shall create a rebuttable presumption of guilt to the underlying criminal charges.

(d) Advertising goods or services in a manner which is fraudulent, false, deceptive, or misleading in form or content contrary to s. 466.019 or rules of the board adopted pursuant thereto.

(e) Advertising, practicing, or attempting to practice under a name other than one’s own.

(f) Failing to report to the department any person who the licensee knows, or has reason to believe, is clearly in violation of this chapter or of the rules of the department or the board.

(g) Aiding, assisting, procuring, or advising any unlicensed person to practice dentistry or dental hygiene contrary to this chapter or to a rule of the department or the board.

(h) Being employed by any corporation, organization, group, or person other than a dentist or a professional corporation or limited liability company composed of dentists to practice dentistry.

(i) Failing to perform any statutory or legal obligation placed upon a licensee.

(j) Making or filing a report which the licensee knows to be false, failing to file a report or record required by state or federal law, knowingly impeding or obstructing such filing or inducing another person to do so. Such reports or records shall include only those which are signed in the capacity as a licensee.

(k) Committing any act which would constitute sexual battery, as defined in chapter 794, upon a patient or intentionally touching the sexual organ of a patient.

(l) Making deceptive, untrue, or fraudulent representations in or related to the practice of dentistry.

(m) Failing to keep written dental records and medical history records justifying the course of treatment of the patient including, but not limited to, patient histories, examination results, test results, and X rays, if taken.

(n) Failing to make available to a patient or client, or to her or his legal representative or to the department if authorized in writing by the patient, copies of documents in the possession or under control of the licensee which relate to the patient or client.

(o) Performing professional services which have not been duly authorized by the patient or client, or her or his legal representative, except as provided in ss. 766.103 and 768.13.

(p) Prescribing, procuring, dispensing, administering, mixing, or otherwise preparing a legend drug, including any controlled substance, other than in the course of the professional practice of the dentist. For the purposes of this paragraph, it shall be legally presumed that prescribing, procuring, dispensing, administering, mixing, or otherwise preparing legend drugs, including all controlled substances, in excessive or inappropriate quantities is not in the best interest of the patient and is not in the course of the professional practice of the dentist, without regard to her or his intent.

This information should not be misconstrued as legal advice, and is only a sampling of the statutes in the State of Florida for Dentists.

The Soreide Law Group represents those seeking admittance to the Florida Board of Dentistry. We also represent those dentists brought in front of the Florida Board of Dentistry for disciplinary hearings.  To speak to a lawyer regarding these issues please call: (888) 760-6552.

The following was the previous statute from the Florida Administrative Code and Register located on the florida.eregulations website:

61G18-15.0025. Minimum Standards for a Mobile Veterinary Practice for Agricultural Animals

• Effective: Thursday, July 22, 2010 — Wednesday, September 26, 2012 Filed Date: Friday, July 02, 2010

  The following minimum standards shall apply to mobile veterinary medical practices for agricultural animals:

  (1) Mobile units utilized by veterinarians:

  (a) Shall be clean and orderly.

  (b) Shall contain the following:

  1. Sterile syringes and needles.

  2. Properly stored biologics.

  3. Antiseptic intravenous equipment.

  4. If controlled substances are on the unit, a locking secure cabinet for storage and an accurate controlled substance log.

  5. When surgery is to be performed, the following shall be maintained:

  a. Surgical instruments,

  b. Access to a means of sterilization,

  c. Suture material, and

  d. Intravenous equipment.

  (2) When working with known infectious diseases within a herd, precautions shall be used to prevent transmission of infectious agents to another animal whether or not within the herd.

  (3) Veterinarians must have a written agreement with a clinic or hospital for the provision of long term hospitalization, surgery, or radiology, if these services are not provided by the mobile clinic.

  (4) Veterinarians must furnish a permanent address at which the veterinarian can be reached so that their clients can request veterinary medical records.

  Rulemaking Authority 474.206, 474.215(6) FS. Law Implemented 474.215(6) FS. History–New 7-4-95, Amended 7-22-10.

  This ends the information from Florida Administrative Code.

  The Soreide Law Group will represent you in front of the Florida Board of Veterinary Medicine. To speak to a lawyer regarding licensing issues please call: (888) 760-6552.

The Uniform CPA Exam is the same throughout the United States, however, eligibility requirements for taking the exam vary from state to state.

Go to the Florida Board of Accountancy’s website to view a full list of requirements for taking the Uniform CPA Exam in Florida.

There are 23 colleges and universities in Florida that offer accredited accounting programs and related degrees. CPAs are accountants who have at least a bachelor’s degree from a university that has an accredited accounting curriculum, and who have taken the written CPA examination.

Attorney Lars Soreide, of Soreide Law Group, PLLC, will represent CPA’s in front of the Florida Board of Accountancy (BOA) regarding any licensing issues.  For a free consultation an attorney call: (888) 760-6552.

“464.018 Disciplinary actions.—