Florida Administrative Code
Fla. Admin. Code R. 12-25.048 (2026)
Submission of the Certified Audit Report
✓ current as of September 2026
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(1) Within 90 days after approval of the Audit Plan, the qualified practitioner must submit the Certified Audit Report to the Department for review and approval.
(2) The Certified Audit Report must meet all the requirements established by the Audit Plan.
(3) The Department is authorized to share any of the information discussed in the Certified Audit Report with any county which, pursuant to law, self-administers the taxes imposed by Section 125.0104(3), (10), 125.0108(1), or 212.0305, F.S.
Rulemaking Authority 213.06(1), 213.285(7) FS. Law Implemented 213.285 FS. History–New 8-23-99, Amended 1-17-21.
Effective: 1/17/2021.