Certified Business Tax Official (CBTO)-Level II

This certificate will be awarded after the member has met the following requirements:

• Completion of the FS 205 class at the first conference attended.
• Passing a written test on Chapter 205 of the Florida Statutes.
• Receiving two (2) FAU/IOG Certificates of Completion indicating attendance at least two (2) entire state conferences.*

*In order for the conference attendance requirement to be met for those receiving certification as a Certified Business Tax Official for the first time, the member must attend all the sessions of two (2) entire conferences within three (3) consecutive conferences.

An entire conference for the purpose of certification as a Certified Business Tax Official will be defined as all sessions beginning with the FS 205 Class and ending on the last session of the conference for the first year and all sessions of the conference for the second year. However, in the second year, attendance at the FS 205 class will not be required.

Certification at the Certified Business Tax Official (CBTO) level will expire at the conclusion of the FABTO Annual Educational Conference three years from the issue date.