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[1] 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.