Public Accountancy

Florida Senate
-
2026

CS for SB 364

By
the Committee on Regulated Industries; and Senators Gruters,
Rodriguez, and Boyd

580-01754-26 2026364c1
1 A bill to be entitled
2 An act relating to public accountancy; amending s.
3 473.301, F.S.; making a technical change regarding the
4 purpose of ch. 473, F.S.; amending s. 473.302, F.S.;
5 deleting the definition of the term “Uniform
6 Accountancy Act”; amending s. 473.3035, F.S.;
7 authorizing the Board of Accountancy to competitively
8 procure contracted services with certain corporations
9 not for profit for the performance of certain duties
10 assigned to the Division of Certified Public
11 Accounting of the Department of Business and
12 Professional Regulation; authorizing the board to
13 rescind such contracted services at any time by a
14 majority vote; amending s. 473.306, F.S.; conforming a
15 cross-reference; making a technical change; amending
16 s. 473.308, F.S.; revising the education and work
17 experience requirements for a certified public
18 accountant license; directing the board to prescribe
19 specified coursework for licensure; revising
20 requirements for licensure by endorsement; revising
21 requirements for licensure of international
22 applicants; deleting obsolete language; amending s.
23 473.312, F.S.; revising requirements for the approval
24 of providers who administer continuing education on
25 ethics for certified public accountants; requiring the
26 board to give preference to certain providers;
27 amending s. 473.3141, F.S.; revising requirements for
28 certified public accountants licensed in another state
29 or a territory of the United States to practice in
30 this state without obtaining a license; amending s.
31 473.309, F.S.; conforming cross-references; reenacting
32 s. 473.311(1)(b), F.S., relating to renewal of
33 license, to incorporate the amendment made to s.
34 473.312, F.S., in a reference thereto; providing an
35 effective date.
36
37 Be It Enacted by the Legislature of the State of Florida:
38
39 Section 1. Section 473.301, Florida Statutes, is amended to
40 read:
41 473.301 Purpose.—The Legislature recognizes that there is a
42 public need for independent and objective
certified
public
43 accountants and that it is necessary to regulate the practice of
44 public accounting to assure the minimum competence of
45 practitioners and the accuracy of audit statements upon which
46 the public relies and to protect the public from dishonest
47 practitioners and, therefore, deems it necessary in the interest
48 of public welfare to regulate the practice of public accountancy
49 in this state.
50 Section 2. Subsection (9) of section 473.302, Florida
51 Statutes, is amended to read:
52 473.302 Definitions.—As used in this chapter, the term:
53
(9) “Uniform Accountancy Act” means the Uniform Accountancy

54
Act, Eighth Edition, dated January 2018 and published by the

55
American Institute of Certified Public Accountants and the

56
National Association of State Boards of Accountancy.

57
58 However, these terms shall not include services provided by the
59 American Institute of Certified Public Accountants or the
60 Florida Institute of Certified Public Accountants, or any full
61 service association of certified public accounting firms whose
62 plans of administration have been approved by the board, to
63 their members or services performed by these entities in
64 reviewing the services provided to the public by members of
65 these entities.
66 Section 3. Subsection (1) of section 473.3035, Florida
67 Statutes, is amended to read:
68 473.3035 Division of Certified Public Accounting.—
69 (1) All services concerning this chapter, including, but
70 not limited to, recordkeeping services, examination services,
71 legal services, and investigative services, and those services
72 in chapter 455 necessary to perform the duties of this chapter
73
a
re

shall be
provided by the Division of Certified Public
74 Accounting. The board may, by majority vote, delegate a duty or
75 duties to the appropriate division within the department
or

76
competitively procure contracted services pursuant to part I of

77
chapter 287
for the performance of such duties, except for

78
investigative services
. All such contract
ed services
must be

79
fulfilled by corporations organized under chapter 617
. The board
80 may, by majority vote, rescind any such delegation of duties
or

81
contracted services
at any time.
82 Section 4. Subsection (3) of section 473.306, Florida
83 Statutes, is amended, and subsection (4) of that section is
84 republished, to read:
85 473.306 Examinations.—
86 (3) An applicant is entitled to take the licensure
87 examination to practice in this state as a certified public
88 accountant if:
89 (a) The applicant has completed 120 semester hours or 180
90 quarter hours from an accredited college or university with a
91 concentration in accounting and business
courses
as
prescribed

92
specified
by the board by rule; and
93 (b) The applicant shows that she or he has good moral
94 character. For purposes of this paragraph, the term “good moral
95 character” has the same meaning as provided in
s. 473.308(6)(a)

96
s. 473.308(7)(a)
. The board may refuse to allow an applicant to
97 take the licensure examination for failure to satisfy this
98 requirement if:
99 1. The board finds a reasonable relationship between the
100 lack of good moral character of the applicant and the
101 professional responsibilities of a certified public accountant;
102 and
103 2. The finding by the board of lack of good moral character
104 is supported by competent substantial evidence.
105
106 If an applicant is found pursuant to this paragraph to be
107 unqualified to take the licensure examination because of a lack
108 of good moral character, the board
must

shall
furnish to the
109 applicant a statement containing the findings of the board, a
110 complete record of the evidence upon which the determination was
111 based, and a notice of the rights of the applicant to a
112 rehearing and appeal.
113 (4) The board shall have the authority to establish the
114 standards for determining and shall determine:
115 (a) What constitutes a passing grade for each subject or
116 part of the licensure examination;
117 (b) Which educational institutions, in addition to the
118 universities in the State University System of Florida, shall be
119 deemed to be accredited colleges or universities;
120 (c) What courses and number of hours constitute a major in
121 accounting; and
122 (d) What courses and number of hours constitute additional
123 accounting courses acceptable under s. 473.308(4).
124 Section 5. Subsections (4) through (10) of section 473.308,
125 Florida Statutes, are amended to read:
126 473.308 Licensure.—
127 (4)
(a)
An applicant for licensure must
meet
at least one of

128
the following
requirements
:

129
1.

Complete

have
at least 150 semester hours of college
130 education, including a baccalaureate or higher degree conferred
131 by an accredited college or university, with a concentration in
132 accounting and business
as prescribed

in the total educational

133
program to the extent specified
by the board.
134
2.

Hold a master’s degree in accounting or finance

135
conferred by an accredited college or university with a

136
concentration in accounting and business as prescribed by the

137
board
.

138
3.

Hold a baccalaureate degree in accounting or finance

139
conferred by an accredited college or university with a

140
concentration in accounting and business as prescribed by the

141
board
.

142
4.

Hold a baccalaureate degree in any major course of study

143
conferred by an accredited college or university and have

144
completed coursework required for a concentration in accounting

145
and business as prescribed by the board.

146
(b)

The board shall prescribe the coursework required for a

147
concentration in accounting and business. The board may deem an

148
applicant to have satisfied requirements for such coursework if

149
the applicant receives a baccalaureate or higher degree in

150
accounting or finance conferred by an accredited college or

151
university in a state or territory of the United States. An

152
applicant receiving a baccalaureate or higher degree with a

153
major course of study other than accounting or finance must

154
complete the coursework required for a concentration in

155
accounting and business as prescribed by the board.

156 (5)(a) An applicant for licensure
who completes the

157
education requirements under subparagraph (4)(a)1. or

158
subparagraph (4)(a)2.

after December 31, 2008,
must show that he
159 or she has had 1 year of work experience.
An applicant who

160
completes the education requirements under subparagraph (4)(a)3.

161
or subparagraph (4)(a)4. must show 2 years of work experience.

162
(b)

Such work

This
experience
includes

shall include

163 providing any type of service or advice involving the use of
164 accounting, attest, compilation, management advisory, financial
165 advisory, tax, or consulting skills, all of which must be
166 verified by a certified public accountant who is licensed by a
167 state or territory of the United States. This experience is
168 acceptable if it was gained through employment in government,
169 industry, academia, or public practice; constituted a
170 substantial part of the applicant’s duties; and was verified by
171 a certified public accountant licensed by a state or territory
172 of the United States. The board shall adopt rules specifying
173 standards and providing for the review and approval of the work
174 experience required by this
subsection

section
.
175
(b)

However, an applicant who completed the requirements of

176
subsection (4) on or before December 31, 2008, and who passes

177
the licensure examination on or before June 30, 2010, is exempt

178
from the requirements of this subsection.

179 (6)
(a)
An applicant for licensure
must

shall
show that
he

180
or she

the applicant
has good moral character.
For purposes of

181
this paragraph, the term
:

182
(7)(a)
“good moral character” means a personal history of
183 honesty, fairness, and respect for the rights of others and for
184 the laws of this state and nation.
185 (b) The board may refuse to certify an applicant for
186 failure to satisfy this requirement if:
187 1. The board finds a reasonable relationship between the
188 lack of good moral character of the applicant and the
189 professional responsibilities of a certified public accountant;
190 and
191 2. The finding by the board of lack of good moral character
192 is supported by competent substantial evidence.
193 (c) When an applicant is found to be unqualified for a
194 license because of a lack of good moral character, the board
195 shall furnish to the applicant a statement containing the
196 findings of the board, a complete record of the evidence upon
197 which the determination was based, and a notice of the rights of
198 the applicant to a rehearing and appeal.
199
(7)
(8)
The board shall certify as qualified for a license
200 by endorsement an applicant who
:

201
(a)

Is not licensed and has not been licensed in any state

202
or territory and who has met the requirements of this section

203
for education, work experience, and good moral character and has

204
passed a national, regional, state, or territorial licensing

205
examination that is substantially equivalent to the examination

206
required by s. 473.306; or

207
(b)1.
holds
an active

a valid
license
in good standing
to
208 practice public accounting issued by another state or
a

209 territory of the United States, if the
applicant has maintained

210
good moral character and, at the time of licensure by such other

211
state or territory, the applicant was required to show evidence

212
of having obtained at least a baccalaureate degree from an

213
accredited college or university and having passed the Uniform

214
CPA Examination

criteria for issuance of such license were

215
substantially equivalent to the licensure criteria that existed

216
in this state at the time the license was issued;

217
2.

Holds a valid license to practice public accounting

218
issued by another state or territory of the United States but

219
the criteria for issuance of such license did not meet the

220
requirements of subparagraph 1.; has met the requirements of

221
this section for education, work experience, and good moral

222
character; and has passed a national, regional, state, or

223
territorial licensing examination that is substantially

224
equivalent to the examination required by s. 473.306; or

225
3.

Holds a valid license to practice public accounting

226
issued by another state or territory of the United States for at

227
least 10 years before the date of application; has passed a

228
national, regional, state, or territorial licensing examination

229
that is substantially equivalent to the examination required by

230
s. 473.306; and has met the requirements of this section for

231
good moral character
.
232
(8)
(9)

An international applicant who seeks licensure as a

233
certified public accountant in this state must
meet
at least one

234
of the following
requirements
:

235
(a)

Hold an active license in good standing to

If the

236
applicant has at least 5 years of experience in the practice of

237
public accountancy in the United States or in the practice of

238
public accountancy or its equivalent in a foreign country that

239
the International Qualifications Appraisal Board of the National

240
Association of State Boards of Accountancy has determined has

241
licensure standards that are substantially equivalent to those

242
in the United States, or has at least 5 years of work experience

243
that meets the requirements of subsection (5), the board must

244
waive the requirements of subsection (4) which are in excess of

245
a baccalaureate degree. All experience that is used as a basis

246
for waiving the requirements of subsection (4) must be while

247
licensed as a certified public accountant by another state or

248
territory of the United States or while licensed in the
practice
249
of
public
accounting,

accountancy
or its equivalent
,
in a
250 foreign country that the International Qualifications Appraisal
251 Board of the National Association of State Boards of Accountancy
252 has determined has licensure standards
equal

that are

253
substantially equivalent
to those in the United States
,
and
the

254
international applicant
has passed
an exam
pursuant to
s.

255
473.306(5)
.

256
(b)

Hold an active license in good standing to practice

257
public accounting, or its equivalent, in a foreign country that

258
the International Qualifications Appraisal Board of the National

259
Association of State Boards of Accountancy has not determined

260
has licensure standards equal to those in the United States
,
and

261
the international applicant
has met the requirements for

262
education, work experience, and good moral character under

263
subsections (4), (5), and (6) and has passed the Uniform CPA

264
Examination
. The board shall have the authority to establish the
265 standards for experience that meet this requirement.
266
(9)
(10)
The board may refuse to certify for licensure any
267 applicant who is under investigation in another state for any
268 act that would constitute a violation of this act or chapter
269 455, until such time as the investigation is complete and
270 disciplinary proceedings
are

have been
terminated.
271 Section 6. Paragraph (c) of subsection (1) of section
272 473.312, Florida Statutes, is amended to read:
273 473.312 Continuing education.—
274 (1)
275 (c)
At least

Not less than
5 percent of the total hours
276 required by the board
must

shall
be in ethics applicable to the
277 practice of public accounting
. This requirement shall be

278
administered by providers approved by the board
, and a majority
279 of the hours
must

shall
include a review of
the provisions of

280
chapter 455 and
this chapter
, chapter 455,
and the related
281 administrative rules.
Such requirement must be administered by

282
reputable providers
approved
by the board. The board shall give

283
preference to corporations not for profit organized under

284
chapter 617
which
are exempt from taxation under s. 501(c)(6) of

285
the Internal Revenue Code and
which
demonstrate their

286
experience, integrity, knowledge, practice, professional

287
responsibility, and representation of the largest numbers of

288
certified public accountants in this state.

289 Section 7. Subsections (1) and (3) of section 473.3141,
290 Florida Statutes, are amended to read:
291 473.3141 Certified public accountants licensed in other
292 states.—
293 (1)
Except as otherwise provided in this chapter,
An
294 individual who
holds an active license in good standing to

295
practice public accounting in another state or a territory of

296
the United States and who
does not have an office in this state
297 has the privileges of Florida certified public accountants and
298 may provide public accounting services in this state without
299 obtaining a license under this chapter or notifying or
300 registering with the board or paying a fee if
, at the time of

301
licensure by such other state or territory,
the individual
was

302
required to show evidence of having obtained at least a

303
baccalaureate degree and having passed the Uniform CPA

304
Examination
:

305
(a)

Holds a valid license as a certified public accountant

306
from a state that the board or its designee has determined by

307
rule to have adopted standards that are substantially equivalent

308
to the certificate requirements in s. 5 of the Uniform

309
Accountancy Act in the issuance of licenses; or

310
(b)

Holds a valid license as a certified public accountant

311
from a state that has not been approved by the board as having

312
adopted standards in substantial equivalence with s. 5 of the

313
Uniform Accountancy Act, but obtains verification from the

314
board, or its designee, as determined by rule, that the

315
individual’s certified public accountant qualifications are

316
substantially equivalent to the certificate requirements in s. 5

317
of the Uniform Accountancy Act
. The board shall define by rule
318 what constitutes an office.
319 (3) An individual certified public accountant from another
320 state
or a territory of the United States
who practices pursuant
321 to this section, and the firm that employs that individual,
must

322
shall
both consent, as a condition of the privilege of
323 practicing in this state:
324 (a) To the
personal and subject matter
jurisdiction and
325 disciplinary authority of the board;
326 (b) To comply with this chapter and the applicable board
327 rules;
328 (c) That if the
individual’s
license as a certified public
329 accountant from
another

the
state
or a territory of the United

330
States becomes invalid

of the individual’s principal place of

331
business is no longer valid
, the individual
must

will
cease
332 offering or rendering public accounting services in this state,
333 individually and on behalf of a firm; and
334 (d) To the appointment of the
state
board that issued the
335 individual’s license as the agent upon whom process may be
336 served in any action or proceeding by the board or department
337 against the individual or firm.
338 Section 8. Paragraph (c) of subsection (1), paragraph (d)
339 of subsection (2), and paragraph (c) of subsection (3) of
340 section 473.309, Florida Statutes, are amended to read:
341 473.309 Practice requirements for partnerships,
342 corporations, and limited liability companies; business entities
343 practicing public accounting.—
344 (1) A partnership may not engage in the practice of public
345 accounting, as defined in s. 473.302(8)(a), or meet the
346 requirements of s. 473.3101(1)(b), unless:
347 (c) At least one general partner is a certified public
348 accountant of this state and holds an active license or, in the
349 case of a firm that must have a license pursuant to s.
350 473.3101(1)(c), at least one general partner is a certified
351 public accountant in some state and meets the requirements of
s.

352
473.3141

s. 473.3141
(1)(a) or (b)
.
353 (2) A corporation may not engage in the practice of public
354 accounting, as defined in s. 473.302(8)(a), or meet the
355 requirements of s. 473.3101(1)(b), unless:
356 (d) At least one shareholder of the corporation is a
357 certified public accountant and holds an active license in this
358 state or, in the case of a firm that must have a license
359 pursuant to s. 473.3101(1)(c), at least one shareholder is a
360 certified public accountant in some state and meets the
361 requirements of
s. 473.3141

s. 473.3141
(1)(a) or (b)
.
362 (3) A limited liability company may not engage in the
363 practice of public accounting, as defined in s. 473.302(8)(a),
364 or meet the requirements of s. 473.3101(1)(b), unless:
365 (c) At least one member of the limited liability company is
366 a certified public accountant and holds an active license in
367 this state or, in the case of a firm that must have a license
368 pursuant to s. 473.3101(1)(c), at least one member is a
369 certified public accountant in some state and meets the
370 requirements of
s. 473.3141

s. 473.3141(1)
(a) or (b)
.
371 Section 9. For the purpose of incorporating the amendment
372 made by this act to section 473.312, Florida Statutes, in a
373 reference thereto, paragraph (b) of subsection (1) of section
374 473.311, Florida Statutes, is reenacted to read:
375 473.311 Renewal of license.—
376 (1)
377 (b) A nonresident licensee seeking renewal of a license in
378 this state shall be determined to have met the continuing
379 education requirements in s. 473.312, except for the
380 requirements in s. 473.312(1)(c), if the licensee has complied
381 with the continuing education requirements applicable in the
382 state in which his or her office is located. If the state in
383 which the nonresident licensee’s office is located has no
384 continuing education requirements for license renewals, the
385 nonresident licensee must comply with the continuing education
386 requirements in s. 473.312.
387 Section 10. This act shall take effect July 1, 2026.