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Florida Proposed Rules


Rule Number: Rule Title

Rule 12-25.0305: Scope of Rules
Rule 12-25.031: Definitions
Rule 12-25.033: Eligibility and Qualifications
Rule 12-25.035: Responsibility for Program Training, Certification Procedures, and Program Availability
Rule 12-25.037: Applying for Participation in the Program
Rule 12-25.038: Voluntary Disclosure of Liabilities for Other Taxes
Rule 12-25.039: Protest Procedure; Denial of a Request to Participate in the Certified Audit Program
Rule 12-25.041: Suspension of a Certified Audit in Progress
Rule 12-25.042: Withdrawal from the Certified Audit Program
Rule 12-25.045: A Certified Audit is Initiated by the Taxpayer but Not Completed
Rule 12-25.047: Development of Agreed Upon Procedures
Rule 12-25.048: Submission of the Certified Audit Report
Rule 12-25.049: Review of Certified Audit Reports
Rule 12-25.050: Protests

Next Step:The Department has received a request for a rule hearing regarding the Certified Audit Program (Chapter 12-25, Part II, F.A.C.). A rule hearing has been scheduled for Monday, November 16, 2020, at 2 p.m. Please refer to the Rule Hearing Agenda for information about how to attend

Forms:
DR-342000: Request to Conduct a Certified Audit (12-25.037)
DR-344000: Certified Audit Program Pre-Audit Analysis (12-25.047)


Hearing (if requested in writing):November 16, 2020
Notice of Rule Hearing:November 9, 2020 (Vol. 46, No. 219, pp. 4842-4943)
Request for Rule Hearing:October 6, 2020
Package Filed with JAPC:September 24, 2020
Notice of Proposed Rule:September 24, 2020 (Vol. 46, No. 187, pp. 3954-3958)
Cabinet Meeting for Hearing:September 22, 2020
Notice of Public Meeting - Cabinet for Hearing:September 15, 2020 (Vol. 46, No. 180, pp. 3791-3792)
Workshop Information:April 1, 2020
Draft Rule Language:April 1, 2020
Notice of Rule Development:March 16, 2020 (Vol. 46, No. 52, p. 1139)

Purpose:    The proposed rules consolidate current rules, update procedures outlined in rules, and repeal obsolete or unnecessary rules pertaining to the Certified Audit Program established by section 213.285, F.S. Amendments to Rules 12-25.0305, 12-25.041, 12-25.045, and 12-25.050, F.A.C., are intended to provide clarification of the current rule text and to conform with revisions made to other rules within Part II of Chapter 12-25. Revisions to Rules 12-25.031, 12-25.037, 12-25.047, and 12-25.048, F.A.C., resulted in substantial rewording of the rule due to simplifying the rule, combing two rules, restructuring of the rule, or all three; Rules 12-25.037 and 12-25.047, F.A.C., incorporate two existing forms which have been substantially revised, Form DR-342000 (Request to Conduct a Certified Audit) and Form DR-344000 (Certified Audit Program Pre-Audit Analysis), respectively. Rules 12-25.038 and 12-25.049, F.A.C., are proposed for repeal as these rules are obsolete. Rules 12-25.039 and 12-25.042, F.A.C., are proposed for repeal as the content of these rules were incorporated into one or more of the rules proposed for revisions. Rules 12-25.033 and 12-25.035, F.A.C., are proposed for repeal as the current rules do not meet the requirements of general applicability and are obsolete.