Public Accountancy

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A bill to be entitled 1
An act relating to public accountancy; amending s. 2
473.301, F.S.; making a technical change regarding the 3
purpose of ch. 473, F.S.; amending s. 473.302, F.S.; 4
deleting the definition of the term "Uniform 5
Accountancy Act"; amending s. 473.3035, F.S.; 6
authorizing the Board of Accountancy to competitively 7
procure contracted services with certain corporations 8
not for profit for the performance of certain duties 9
assigned to the Division of Certified Public 10
Accounting of the Department of Business and 11
Professional Regulation; authorizing the board to 12
rescind such contracted services at any time by a 13
majority vote; amending s. 473.306, F.S.; conforming a 14
cross-reference; making a technical change; amending 15
s. 473.308, F.S.; revising the education and work 16
experience requirements for a certified public 17
accountant license; directing the board to prescribe 18
specified coursework for licensure; revising 19
requirements for licensure by endorsement; revising 20
requirements for licensure of international 21
applicants; deleting obsolete language; amending s. 22
473.312, F.S.; revising requirements for the approval 23
of providers who administer continuing education on 24
ethics for certified public accountants; requiring the 25

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board to give preference to certain providers; 26
amending s. 473.3141, F.S.; revising requirements for 27
certified public accountants licensed in another state 28
or a territory of the United States to practice in 29
this state without obtaining a license; reenacting s. 30
473.311(1)(b), F.S., relating to renewal of license, 31
to incorporate the amendment made to s. 473.312, F.S., 32
in references thereto; providing an effective date. 33
34
Be It Enacted by the Legislature of the State of Florida: 35
36
Section 1. Section 473.301, Florida Statutes, is amended 37
to read: 38
473.301 Purpose.—The Legislature recognizes that there is 39
a public need for independent and objective certified public 40
accountants and that it is necessary to regulate the practice of 41
public accounting to assure the minimum competence of 42
practitioners and the accuracy of audit statements upon which 43
the public relies and to protect the public from dishonest 44
practitioners and, therefore, deems it necessary in the interest 45
of public welfare to regulate the practice of public accountancy 46
in this state. 47
Section 2. Subsection (9) of section 473.302, Florida 48
Statutes, is amended to read: 49
473.302 Definitions.—As used in this chapter, the term: 50

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(9) "Uniform Accountancy Act" means the Uniform 51
Accountancy Act, Eighth Edition, dated January 2018 and 52
published by the American Institute of Certified Public 53
Accountants and the National Association of State Boards of 54
Accountancy. 55
56
However, these terms shall not include services provided by the 57
American Institute of Certified Public Accountants or the 58
Florida Institute of Certified Public Accountants, or any full 59
service association of certified public accounting firms whose 60
plans of administration have been approved by the board, to 61
their members or services performed by these entities in 62
reviewing the services provided to the public by members of 63
these entities. 64
Section 3. Subsection (1) of section 473.3035, Florida 65
Statutes, is amended to read: 66
473.3035 Division of Certified Public Accounting.— 67
(1) All services concerning this chapter, including, but 68
not limited to, recordkeeping services, examination services, 69
legal services, and investigative services, and those services 70
in chapter 455 necessary to perform the duties of this chapter 71
are shall be provided by the Division of Certified Public 72
Accounting. The board may, by majority vote, delegate a duty or 73
duties to the appropriate division within the department or 74
competitively procure contracted services pursuant to part I of 75

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chapter 287 for the performance of such duties, except for 76
investigative services. All such contracted services must be 77
fulfilled by corporations organized under chapter 617. The board 78
may, by majority vote, rescind any such delegation of duties or 79
contracted services at any time. 80
Section 4. Subsection (3) of section 473.306, Florida 81
Statutes, is amended, and subsection (4) of that section is 82
republished, to read: 83
473.306 Examinations.— 84
(3) An applicant is entitled to take the licensure 85
examination to practice in this state as a certified public 86
accountant if: 87
(a) The applicant has completed 120 semester hours or 180 88
quarter hours from an accredited college or university with a 89
concentration in accounting and business courses as prescribed 90
specified by the board by rule; and 91
(b) The applicant shows that she or he has good moral 92
character. For purposes of this paragraph, the term "good moral 93
character" has the same meaning as provided in s. 473.308(6)(a) 94
s. 473.308(7)(a). The board may refuse to allow an applicant to 95
take the licensure examination for failure to satisfy this 96
requirement if: 97
1. The board finds a reasonable relationship between the 98
lack of good moral character of the applicant and the 99
professional responsibilities of a certified public accountant; 100

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and 101
2. The finding by the board of lack of good moral 102
character is supported by competent substantial evidence. 103
104
If an applicant is found pursuant to this paragraph to be 105
unqualified to take the licensure examination because of a lack 106
of good moral character, the board must shall furnish to the 107
applicant a statement containing the findings of the board, a 108
complete record of the evidence upon which the determination was 109
based, and a notice of the rights of the applicant to a 110
rehearing and appeal. 111
(4) The board shall have the authority to establish the 112
standards for determining and shall determine: 113
(a) What constitutes a passing grade for each subject or 114
part of the licensure examination; 115
(b) Which educational institutions, in addition to the 116
universities in the State University System of Florida, shall be 117
deemed to be accredited colleges or universities; 118
(c) What courses and number of hours constitute a major in 119
accounting; and 120
(d) What courses and number of hours constitute additional 121
accounting courses acceptable under s. 473.308(4). 122
Section 5. Subsections (4) through (10) of section 123
473.308, Florida Statutes, are amended to read: 124
473.308 Licensure.— 125

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(4)(a) An applicant for licensure must do at least one of 126
the following: 127
1. Complete have at least 150 semester hours of college 128
education, including a baccalaureate or higher degree conferred 129
by an accredited college or university, with a concentration in 130
accounting and business as prescribed by the board in the total 131
educational program to the extent specified by the board. 132
2. Hold a master's degree in accounting or finance 133
conferred by an accredited college or university with a 134
concentration in accounting and business as prescribed by the 135
board. 136
3. Hold a baccalaureate degree in accounting or finance 137
conferred by an accredited college or university with a 138
concentration in accounting and business as prescribed by the 139
board. 140
4. Hold a baccalaureate degree in any major course of 141
study conferred by an accredited college or university and have 142
completed coursework required for a concentration in accounting 143
and business as prescribed by the board. 144
(b) The board shall prescribe the coursework required for 145
a concentration in accounting and business. The board may deem 146
an applicant to have satisfied requirements for such coursework 147
if the applicant receives a baccalaureate or higher degree in 148
accounting or finance conferred by an accredited college or 149
university in a state or territory of the United States. An 150

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applicant receiving a baccalaureate or higher degree with a 151
major course of study other than accounting or finance must 152
complete the coursework required for a concentration in 153
accounting and business as prescribed by the board. 154
(5)(a) An applicant for licensure who completes the 155
education requirements under subparagraph (4)(a)1. or 156
subparagraph (4)(a)2. after December 31, 2008, must show that he 157
or she has had 1 year of work experience. An applicant who 158
completes the education requirements under subparagraph (4)(a)3. 159
or subparagraph (4)(a)4. must show 2 years of work experience. 160
(b) Such work This experience includes shall include 161
providing any type of service or advice involving the use of 162
accounting, attest, compilation, management advisory, financial 163
advisory, tax, or consulting skills, all of which must be 164
verified by a certified public accountant who is licensed by a 165
state or territory of the United States. This experience is 166
acceptable if it was gained through employment in government, 167
industry, academia, or public practice; constituted a 168
substantial part of the applicant's duties; and was verified by 169
a certified public accountant licensed by a state or territory 170
of the United States. The board shall adopt rules specifying 171
standards and providing for the review and approval of the work 172
experience required by this subsection section. 173
(b) However, an applicant who completed the requirements 174
of subsection (4) on or before December 31, 2008, and who passes 175

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the licensure examination on or before June 30, 2010, is exempt 176
from the requirements of this subsection. 177
(6)(a) An applicant for licensure must shall show that he 178
or she the applicant has good moral character. For purposes of 179
this paragraph, the term 180
(7)(a) "good moral character" means a personal history of 181
honesty, fairness, and respect for the rights of others and for 182
the laws of this state and nation. 183
(b) The board may refuse to certify an applicant for 184
failure to satisfy this requirement if: 185
1. The board finds a reasonable relationship between the 186
lack of good moral character of the applicant and the 187
professional responsibilities of a certified public accountant; 188
and 189
2. The finding by the board of lack of good moral 190
character is supported by competent substantial evidence. 191
(c) When an applicant is found to be unqualified for a 192
license because of a lack of good moral character, the board 193
shall furnish to the applicant a statement containing the 194
findings of the board, a complete record of the evidence upon 195
which the determination was based, and a notice of the rights of 196
the applicant to a rehearing and appeal. 197
(7)(8) The board shall certify as qualified for a license 198
by endorsement an applicant who: 199
(a) Is not licensed and has not been licensed in any state 200

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or territory and who has met the requirements of this section 201
for education, work experience, and good moral character and has 202
passed a national, regional, state, or territorial licensing 203
examination that is substantially equivalent to the examination 204
required by s. 473.306; or 205
(b)1. holds an active a valid license in good standing to 206
practice public accounting issued by another state or a 207
territory of the United States, if the applicant has maintained 208
good moral character and, at the time of licensure by such other 209
state or territory, the applicant was required to show evidence 210
of having obtained at least a baccalaureate degree from an 211
accredited college or university and having passed the Uniform 212
CPA Examination criteria for issuance of such license were 213
substantially equivalent to the licensure criteria that existed 214
in this state at the time the license was issued; 215
2. Holds a valid license to practice public accounting 216
issued by another state or territory of the United States but 217
the criteria for issuance of such license did not meet the 218
requirements of subparagraph 1.; has met the requirements of 219
this section for education, work experience, and good moral 220
character; and has passed a national, regional, state, or 221
territorial licensing examination that is substantially 222
equivalent to the examination required by s. 473.306; or 223
3. Holds a valid license to practice public accounting 224
issued by another state or territory of the United States for at 225

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least 10 years before the date of application; has passed a 226
national, regional, state, or territorial licensing examination 227
that is substantially equivalent to the examination required by 228
s. 473.306; and has met the requirements of this section for 229
good moral character. 230
(8)(9) An international applicant who seeks licensure as a 231
certified public accountant in this state must do at least one 232
of the following: 233
(a) Hold an active license in good standing to If the 234
applicant has at least 5 years of experience in the practice of 235
public accountancy in the United States or in the practice of 236
public accountancy or its equivalent in a foreign country that 237
the International Qualifications Appraisal Board of the National 238
Association of State Boards of Accountancy has determined has 239
licensure standards that are substantially equivalent to those 240
in the United States, or has at least 5 years of work experience 241
that meets the requirements of subsection (5), the board must 242
waive the requirements of subsection (4) which are in excess of 243
a baccalaureate degree. All experience that is used as a basis 244
for waiving the requirements of subsection (4) must be while 245
licensed as a certified public accountant by another state or 246
territory of the United States or while licensed in the practice 247
of public accounting, accountancy or its equivalent, in a 248
foreign country that the International Qualifications Appraisal 249
Board of the National Association of State Boards of Accountancy 250

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has determined has licensure standards equal that are 251
substantially equivalent to those in the United States and has 252
passed an exam pursuant to s. 473.306(5). 253
(b) Hold an active license in good standing to practice 254
public accounting, or its equivalent, in a foreign country that 255
the International Qualifications Appraisal Board of the National 256
Association of State Boards of Accountancy has not determined 257
has licensure standards equal to those in the United States and 258
has met the requirements for education, work experience, and 259
good moral character under subsections (4), (5), and (6) and has 260
passed the Uniform CPA exam. The board shall have the authority 261
to establish the standards for experience that meet this 262
requirement. 263
(9)(10) The board may refuse to certify for licensure any 264
applicant who is under investigation in another state for any 265
act that would constitute a violation of this act or chapter 266
455, until such time as the investigation is complete and 267
disciplinary proceedings are have been terminated. 268
Section 6. Paragraph (c) of subsection (1) of section 269
473.312, Florida Statutes, is amended to read: 270
473.312 Continuing education.— 271
(1) 272
(c) At least Not less than 5 percent of the total hours 273
required by the board must shall be in ethics applicable to the 274
practice of public accounting. This requirement shall be 275

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administered by providers approved by the board, and a majority 276
of the hours must shall include a review of the provisions of 277
chapter 455 and this chapter and the related administrative 278
rules. Such requirement must be administered by reputable 279
providers determined by the board. The board shall give 280
preference to corporations not for profit organized under 281
chapter 617 who are exempt from taxation under s. 501(c)(6) of 282
the Internal Revenue Code and who demonstrate their experience, 283
integrity, knowledge, practice, professional responsibility, and 284
representation of the largest numbers of certified public 285
accountants in this state. 286
Section 7. Subsections (1) and (3) of section 473.3141, 287
Florida Statutes, are amended to read: 288
473.3141 Certified public accountants licensed in other 289
states.— 290
(1) Except as otherwise provided in this chapter, An 291
individual who holds an active license in good standing to 292
practice public accounting in another state or a territory of 293
the United States and who does not have an office in this state 294
has the privileges of Florida certified public accountants and 295
may provide public accounting services in this state without 296
obtaining a license under this chapter or notifying or 297
registering with the board or paying a fee if, at the time of 298
licensure by such other state or territory, the individual was 299
required to show evidence of having obtained at least a 300

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baccalaureate degree and having passed the Uniform CPA 301
Examination: 302
(a) Holds a valid license as a certified public accountant 303
from a state that the board or its designee has determined by 304
rule to have adopted standards that are substantially equivalent 305
to the certificate requirements in s. 5 of the Uniform 306
Accountancy Act in the issuance of licenses; or 307
(b) Holds a valid license as a certified public accountant 308
from a state that has not been approved by the board as having 309
adopted standards in substantial equivalence with s. 5 of the 310
Uniform Accountancy Act, but obtains verification from the 311
board, or its designee, as determined by rule, that the 312
individual's certified public accountant qualifications are 313
substantially equivalent to the certificate requirements in s. 5 314
of the Uniform Accountancy Act. 315
316
The board shall define by rule what constitutes an office. 317
(3) An individual certified public accountant from another 318
state or a territory of the United States who practices pursuant 319
to this section, and the firm that employs that individual, must 320
shall both consent, as a condition of the privilege of 321
practicing in this state: 322
(a) To the personal and subject matter jurisdiction and 323
disciplinary authority of the board; 324
(b) To comply with this chapter and the applicable board 325

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rules; 326
(c) That if the individual's license as a certified public 327
accountant from another the state or a territory of the United 328
States becomes invalid of the individual's principal place of 329
business is no longer valid, the individual must will cease 330
offering or rendering public accounting services in this state, 331
individually and on behalf of a firm; and 332
(d) To the appointment of the state board that issued the 333
individual's license as the agent upon whom process may be 334
served in any action or proceeding by the board or department 335
against the individual or firm. 336
Section 8. For the purpose of incorporating the amendment 337
made by this act to section 473.312, Florida Statutes, in 338
references thereto, paragraph (b) of subsection (1) of section 339
473.311, Florida Statutes, is reenacted to read: 340
473.311 Renewal of license.— 341
(1) 342
(b) A nonresident licensee seeking renewal of a license in 343
this state shall be determined to have met the continuing 344
education requirements in s. 473.312, except for the 345
requirements in s. 473.312(1)(c), if the licensee has complied 346
with the continuing education requirements applicable in the 347
state in which his or her office is located. If the state in 348
which the nonresident licensee's office is located has no 349
continuing education requirements for license renewals, the 350

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nonresident licensee must comply with the continuing education 351
requirements in s. 473.312. 352
Section 9. This act shall take effect July 1, 2026. 353