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64B2-14.001 Trust Accounting Procedures.
(1) The provisions of this rule apply to all trust funds received or disbursed by chiropractors in the course of their professional practice. “Trust funds” are defined as unearned fees in the form of cash or property other than cash, which are received by a chiropractor prior to the chiropractor rendering his services or his selling of goods and appliances.
(2) The minimum trust accounting records which shall be maintained by all chiropractors practicing in Florida who receive or disburse trust money in the course of their professional practice are:
(a) A separate bank account other than the chiropractor’s regular business or personal account designated for the deposit of such funds.
(b) A journal, file or receipts, file of deposit slips, or checkbook stubs listing the source and date of all receipts of trust funds.
(c) A journal which may consist of cancelled checks, showing the date and recipient of all trust funds disbursements.
(d) A file or ledger containing an accounting for each person from whom or for whom trust money has been received.
(e) All cancelled checks drawn on the trust account whether or not such cancelled checks are used to satisfy the requirements of a journal under paragraph (2)(c).
(3) The minimum trust accounting record which shall be maintained by all chiropractors practicing in Florida, who receive or distribute trust property other than cash are journals, receipts, or files showing receipt or distribution of all trust property other than cash.
(4) The minimum trust accounting procedures which shall be followed by all chiropractors practicing in Florida who receive or disburse trust money or property are:
(a) The chiropractor shall cause to be made a reconciliation of his trust accounts balance at least quarterly and shall retain a copy of such reconciliation for at least six (6) years.
(b) Those chiropractors practicing in Florida who receive or disburse trust money or property shall file with the Department of Health between June 1 and August 15 of each year a certificate stating:
“I certify that I have read the provisions of Section 460.413(1)(y), F.S., and the provisions of Rule 64B2-14.001, F.A.C., and that I am in substantial compliance with the minimum requirements as to trust accounting records and procedures set forth therein.
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Chiropractor”