Fla. Admin. Code R. 12-25.007 (2026)
Contract Auditor Training
(1) The Department will provide additional opportunities to each contracted certified public accounting firm to gain sufficient knowledge and competence to audit each tax the firm is contracted to audit.
(2) The Department shall require each professional staff member and the engagement partner to successfully pass an examination in the tax the firm is contracted to audit. No professional staff member or engagement partner can work on a contracted audit until he or she passes the examination in the tax the firm is contracted to audit.
(3) All costs of training materials, registration fees, and associated travel expenses and per diem will be borne by the selected contract auditor.
(4) The Department will provide a contact person through whom a current contract auditor may obtain copies of public information and technical assistance for tax issues related to audits the contract auditor is assigned.
(5) The Department will require that each professional staff person and the engagement partner attend a one-day Department technical update session for each new contract year.
Rulemaking Authority 213.06(1), 213.28(4) FS. Law Implemented 213.28, 213.758 FS. History–New 5-11-92, Amended 3-20-94, 10-30-96, Technical Change 6-9-26.
Effective: 10/30/1996.