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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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 contract with 7
certain corporations not for profit for the 8
performance of certain duties assigned to the Division 9
of Certified Public Accounting of the Department of 10
Business and Professional Regulation; amending s. 11
473.306, F.S.; conforming a cross -reference; amending 12
s. 473.308, F.S.; revising the education and work 13
experience requirements for a certified public 14
accountant license; directing the board to prescribe 15
specified coursework for licensure; revising 16
requirements for licensure by endorsement; deleting 17
provisions relating to licensure of applicants with 18
work experience in foreign countries; deleting 19
obsolete language; providing applicability; creating 20
s. 473.3085, F.S.; requiring an international 21
applicant who seeks licensure as a certified public 22
accountant in this state to meet specified criteria 23
prescribed by the board; requiring such applicants to 24
apply to the department; requiring such applicants to 25
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create and maintain an online account with the 26
department; providing that the applicant's e -mail 27
address serves as the primary means of communication 28
from the department; requiring an applicant to submit 29
any change in certain information within a specified 30
timeframe through the department's online system; 31
requiring the board to certify an applicant who meets 32
certain requirements; requiring the department to 33
adopt rules; amending s. 473.312, F.S.; revising 34
requirements for the approval of providers who 35
administer continuing education on ethics for 36
certified public accoun tants; requiring the board to 37
give preference to certain providers; amending s. 38
473.3141, F.S.; revising requirements for certified 39
public accountants licensed in another state or a 40
territory of the United States to practice in this 41
state without obtaining a license; reenacting s. 42
473.311(1)(b), F.S., relating to renewal of license, 43
to incorporate the amendment made to s. 473.312, F.S., 44
in a reference thereto; providing effective dates. 45
46
Be It Enacted by the Legislature of the State of Florida: 47
48
Section 1. Section 473.301, Florida Statutes, is amended 49
to read: 50
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473.301 Purpose.—The Legislature recognizes that there is 51
a public need for independent and objective certified public 52
accountants and that it is necessary to regulate the practice of 53
public accounting to assure the minimum competence of 54
practitioners and the accuracy of audit statements upon which 55
the public relies and to protect the public from dishonest 56
practitioners and, therefore, deems it necessary in the interest 57
of public welfare to regulate the practice of public accountancy 58
in this state. 59
Section 2. Subsection (9) of section 473.302, Florida 60
Statutes, is amended to read: 61
473.302 Definitions. —As used in this chapter, the term: 62
(9) "Uniform Accountancy Act" means the Uniform 63
Accountancy Act, Eighth Edition, dated January 2018 and 64
published by the American Institute of Certified Public 65
Accountants and the National Association of State Boards of 66
Accountancy. 67
68
However, these terms shall not include services provided by the 69
American Institute of Certified Public Accountants or the 70
Florida Institute of Certified Public Accountants, or any full 71
service association of certified public accounting firms whose 72
plans of administration have been approved by the board, to 73
their members or services performed by these entities in 74
reviewing the services provided to the public by members of 75
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these entities. 76
Section 3. Subsection (1) of section 473.3035, Florida 77
Statutes, is amended to read: 78
473.3035 Division of Certified Public Accounting. — 79
(1) All services concerning this chapter, including, but 80
not limited to, recordkeeping services, examination services, 81
legal services, and investigative services, and those services 82
in chapter 455 necessary to perform the duties of this chapter 83
are assigned to shall be provided by the Division of Certified 84
Public Accounting. The board may, by majority vote, delegate 85
such a duty or duties to the appropriate division within the 86
department or contract pursuant to part I of chapter 287 for the 87
performance of such duties by a corporation not for profit 88
organized before January 1, 2024, under chapter 617. The board 89
may, by majority vote, rescind any such delegation of duties at 90
any time. 91
Section 4. Effective January 1, 2026, subsection (3) of 92
section 473.306, Florida Statutes, is amended, and subsection 93
(4) of that section is republished, to read: 94
473.306 Examinations. — 95
(3) An applicant is entitled to take the licensure 96
examination to practice in this state as a certified public 97
accountant if: 98
(a) The applicant has completed 120 semester hours or 180 99
quarter hours from an accredited college or university with a 100
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concentration in accounting and business courses as prescribed 101
specified by the board by rule; and 102
(b) The applicant shows that she o r he has good moral 103
character. For purposes of this paragraph, the term "good moral 104
character" has the same meaning as provided in s. 473.308(6)(a) 105
s. 473.308(7)(a). The board may refuse to allow an applicant to 106
take the licensure examination for failure t o satisfy this 107
requirement if: 108
1. The board finds a reasonable relationship between the 109
lack of good moral character of the applicant and the 110
professional responsibilities of a certified public accountant; 111
and 112
2. The finding by the board of lack of goo d moral 113
character is supported by competent substantial evidence. 114
115
If an applicant is found pursuant to this paragraph to be 116
unqualified to take the licensure examination because of a lack 117
of good moral character, the board shall furnish to the 118
applicant a statement containing the findings of the board, a 119
complete record of the evidence upon which the determination was 120
based, and a notice of the rights of the applicant to a 121
rehearing and appeal. 122
(4) The board shall have the authority to establish the 123
standards for determining and shall determine: 124
(a) What constitutes a passing grade for each subject or 125
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part of the licensure examination; 126
(b) Which educational institutions, in addition to the 127
universities in the State University System of Florida, shall be 128
deemed to be accredited colleges or universities; 129
(c) What courses and number of hours constitute a major in 130
accounting; and 131
(d) What courses and number of hours constitute additional 132
accounting courses acceptable under s. 473.308(4). 133
Section 5. Effective January 1, 2026, subsections (4) 134
through (10) of section 473.308, Florida Statutes, are amended 135
to read: 136
473.308 Licensure.— 137
(4)(a) An applicant for licensure must : 138
1. Complete have at least 150 semester hours of college 139
education, including a baccalaureate or higher degree conferred 140
by an accredited college or university, with a concentration in 141
accounting and business as prescribed by the board; in the total 142
educational program to the extent specified by the board. 143
2. Hold a master's de gree in accounting or finance 144
conferred by an accredited college or university with a 145
concentration in accounting and business as prescribed by the 146
board; 147
3. Hold a baccalaureate degree in accounting or finance 148
conferred by an accredited college or unive rsity with a 149
concentration in accounting and business as prescribed by the 150
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board; or 151
4. Hold a baccalaureate degree in any major course of 152
study conferred by an accredited college or university and have 153
completed coursework required for a concentration i n accounting 154
and business as prescribed by the board. 155
(b) The board shall prescribe the coursework required for 156
a concentration in accounting and business. The board may deem 157
that an applicant has satisfied requirements for such coursework 158
if the applicant receives a baccalaureate or higher degree in 159
accounting or finance conferred by an accredited college or 160
university in a state or territory of the United States. An 161
applicant receiving a baccalaureate or higher degree with a 162
major course of study other than accounting or finance must 163
complete the coursework required for a concentration in 164
accounting and business as prescribed by the board. 165
(5)(a) An applicant for licensure who completes the 166
education requirements under subparagraph (4)(a)1. or 167
subparagraph (4)(a)2. after December 31, 2008, must show that he 168
or she has had 1 year of work experience. An applicant who 169
completes the education requirements under subparagraph (4)(a)3. 170
or subparagraph (4)(a)4. must show 2 years of work experience. 171
(b) The work experience under paragraph (a) This 172
experience shall include providing any type of service or advice 173
involving the use of accounting, attest, compilation, management 174
advisory, financial advisory, tax, or consulting skills, all of 175
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which must be verifie d by a certified public accountant who is 176
licensed by a state or territory of the United States. This 177
experience is acceptable if it was gained through employment in 178
government, industry, academia, or public practice; constituted 179
a substantial part of the applicant's duties; and was verified 180
by a certified public accountant licensed by a state or 181
territory of the United States. 182
(c) The board shall adopt rules specifying standards and 183
providing for the review and approval of the work experience 184
required by this subsection section. 185
(b) However, an applicant who completed the requirements 186
of subsection (4) on or before December 31, 2008, and who passes 187
the licensure examination on or before June 30, 2010, is exempt 188
from the requirements of this subsection. 189
(6)(a) An applicant for licensure must shall show that she 190
or he the applicant has good moral character. For purposes of 191
this paragraph, the term 192
(7)(a) "good moral character" means a personal history of 193
honesty, fairness, and respect for the rights of others and for 194
the laws of this state and nation. 195
(b) The board may refuse to certify an applicant for 196
failure to satisfy this requirement if: 197
1. The board finds a reasonable relationship between the 198
lack of good moral character of the applicant and t he 199
professional responsibilities of a certified public accountant; 200
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and 201
2. The finding by the board of lack of good moral 202
character is supported by competent substantial evidence. 203
(c) When an applicant is found to be unqualified for a 204
license because of a lack of good moral character, the board 205
shall furnish to the applicant a statement containing the 206
findings of the board, a complete record of the evidence upon 207
which the determination was based, and a notice of the rights of 208
the applicant to a rehearing and appeal. 209
(7)(8) The board shall certify as qualified for a license 210
by endorsement an applicant who : 211
(a) Is not licensed and has not been licensed in any state 212
or territory and who has met the requirements of this section 213
for education, work experience, and good moral character and has 214
passed a national, regional, state, or territorial licensing 215
examination that is substantially equivalent to the examination 216
required by s. 473.306; or 217
(b)1. holds an active a valid license as a certified 218
public accountant to practice public accounting issued by 219
another state or a territory of the United States, if the 220
applicant has maintained good moral character and, at the time 221
of licensure by such other state or territory, the applicant was 222
required to show evidence of having obtained at least a 223
baccalaureate degree from an accredited college or university 224
and having passed the Uniform CPA Examination criteria for 225
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issuance of such license were substantially equivalent to the 226
licensure criteria that existed i n this state at the time the 227
license was issued; 228
2. Holds a valid license to practice public accounting 229
issued by another state or territory of the United States but 230
the criteria for issuance of such license did not meet the 231
requirements of subparagraph 1.; has met the requirements of 232
this section for education, work experience, and good moral 233
character; and has passed a national, regional, state, or 234
territorial licensing examination that is substantially 235
equivalent to the examination required by s. 473.3 06; or 236
3. Holds a valid license to practice public accounting 237
issued by another state or territory of the United States for at 238
least 10 years before the date of application; has passed a 239
national, regional, state, or territorial licensing examination 240
that is substantially equivalent to the examination required by 241
s. 473.306; and has met the requirements of this section for 242
good moral character . 243
(9) If the applicant has at least 5 years of experience in 244
the practice of public accountancy in the United St ates or in 245
the practice of public accountancy or its equivalent in a 246
foreign country that the International Qualifications Appraisal 247
Board of the National Association of State Boards of Accountancy 248
has determined has licensure standards that are substantia lly 249
equivalent to those in the United States, or has at least 5 250
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years of work experience that meets the requirements of 251
subsection (5), the board must waive the requirements of 252
subsection (4) which are in excess of a baccalaureate degree. 253
All experience that is used as a basis for waiving the 254
requirements of subsection (4) must be while licensed as a 255
certified public accountant by another state or territory of the 256
United States or while licensed in the practice of public 257
accountancy or its equivalent in a f oreign country that the 258
International Qualifications Appraisal Board of the National 259
Association of State Boards of Accountancy has determined has 260
licensure standards that are substantially equivalent to those 261
in the United States. The board shall have the authority to 262
establish the standards for experience that meet this 263
requirement. 264
(8)(10) The board may refuse to certify for licensure any 265
applicant who is under investigation in another state for any 266
act that would constitute a violation of this act or chapter 267
455, until such time as the investigation is complete and 268
disciplinary proceedings are have been terminated. 269
Section 6. Section 473.3085, Florida Statutes, is created 270
to read: 271
473.3085 Licensure of international applicants. — 272
(1) An international applicant who seeks licensure as a 273
certified public accountant in this state must meet the 274
requirements for education, work experience, and good moral 275
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character under s. 473.308. 276
(2) An applicant must apply to the department for 277
licensure. 278
(3) An international applicant must create and maintain an 279
online account with the department and provide an e -mail address 280
to function as the primary means of contact for all 281
communication from the department. An applicant must submit any 282
change in e-mail address within 30 days after the change. All 283
changes must be submitted through the department's online 284
system. 285
(4) The department shall certify for licensure any 286
applicant who satisfies the requirements of subsections (1) and 287
(2), except the board may refuse to certify an applicant who has 288
violated s. 473.322. 289
(5) The department shall adopt rules to implement this 290
section. 291
Section 7. Paragraph (c) of subsection (1) of section 292
473.312, Florida Statutes, is amended to read: 293
473.312 Continuing education. — 294
(1) 295
(c) At least Not less than 5 percent of the total hours 296
required by the board must shall be in ethics applicable to the 297
practice of public accounting . This requirement shall be 298
administered by providers approved by the board , and a majority 299
of the hours must shall include a review of the provisions of 300
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chapter 455 and this chapter and the related administrative 301
rules. Such requirement must be administered by reputable 302
providers to be determined and provided by the board. The board 303
shall give preference to corporations not for profit organized 304
under chapter 617 that are exempt from taxation under s. 305
501(c)(6) of the Internal Revenue Code and that demonstrate 306
experience, integrity, knowledge, practice, professional 307
responsibility, and representation of the largest numbers of 308
certified public accountants in this state. 309
Section 8. Effective January 1, 2026, subsections (1) and 310
(3) of section 473.3141, Florida Statutes, are amended to read: 311
473.3141 Certified public accountants licensed in other 312
states.— 313
(1) Except as otherwise provided in this chapter, An 314
individual who holds an active license in good standing as a 315
certified public accountant in another state or a territory of 316
the United States and who does not have an office in this state 317
has the privileges of Florida certified public accountants and 318
may provide public accounting services in this state without 319
obtaining a license under this chapter or notifying or 320
registering with the board or paying a fee if , at the time of 321
licensure by such other state or territory, the individual was 322
required to show evidence of having obtained at least a 323
baccalaureate degree and having passed the Uniform CPA 324
Examination: 325
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(a) Holds a valid license as a certified public accountant 326
from a state that the board or i ts designee has determined by 327
rule to have adopted standards that are substantially equivalent 328
to the certificate requirements in s. 5 of the Uniform 329
Accountancy Act in the issuance of licenses; or 330
(b) Holds a valid license as a certified public accounta nt 331
from a state that has not been approved by the board as having 332
adopted standards in substantial equivalence with s. 5 of the 333
Uniform Accountancy Act, but obtains verification from the 334
board, or its designee, as determined by rule, that the 335
individual's certified public accountant qualifications are 336
substantially equivalent to the certificate requirements in s. 5 337
of the Uniform Accountancy Act . 338
339
The board shall define by rule what constitutes an office. 340
(3) An individual certified public accountant from another 341
state or a territory of the United States who practices pursuant 342
to this section, and the firm that employs that individual, 343
shall both consent, as a condition of the privilege of 344
practicing in this state: 345
(a) To the personal and subject matter jurisdiction and 346
disciplinary authority of the board; 347
(b) To comply with this chapter and the applicable board 348
rules; 349
(c) That if the individual's license as a certified public 350
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accountant from another the state or a territory of the United 351
States becomes invalid of the individual's principal place of 352
business is no longer valid , the individual must will cease 353
offering or rendering public accounting services in this state, 354
individually and on behalf of a firm; and 355
(d) To the appointment of the state board that issued the 356
individual's license as the agent upon whom process may be 357
served in any action or proceeding by the board or department 358
against the individual or firm. 359
Section 9. For the purpose of incorporating the amendment 360
made by this act to section 473.312, Florida Statutes, in a 361
reference thereto, paragraph (b) of subsection (1) of section 362
473.311, Florida Statutes, is reenacted to read: 363
473.311 Renewal of license. — 364
(1) 365
(b) A nonresident licensee seeking renewal of a license in 366
this state shall be determined to have met the continuing 367
education requirements in s. 473.312, except for the 368
requirements in s. 473.312(1)(c), if the licensee has complied 369
with the continuing education requirements applicable in the 370
state in which his or her o ffice is located. If the state in 371
which the nonresident licensee's office is located has no 372
continuing education requirements for license renewals, the 373
nonresident licensee must comply with the continuing education 374
requirements in s. 473.312. 375
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Section 10. Except as otherwise expressly provided in this 376
act, this act shall take effect July 1, 2025. 377