473.322 – Prohibitions; Penalties.
473.322 Prohibitions; penalties.— (1) A person may not knowingly: (a) Practice public accounting unless the person is a certified public accountant or a public accountant; (b) Assume or use the titles or designations “certified public accountant” or “public accountant” or the abbreviation “C.P.A.” or any other title, designation, words, letters, abbreviations, sign, card, or device tending to indicate that […]
473.323 – Disciplinary Proceedings.
473.323 Disciplinary proceedings.— (1) The following acts constitute grounds for which the disciplinary actions in subsection (3) may be taken: (a) Violation of any provision of s. 455.227(1) or any other provision of this chapter. (b) Attempting to procure a license to practice public accounting by bribery or fraudulent misrepresentations. (c) Having a license to practice public accounting revoked, suspended, […]
473.311 – Renewal of License.
473.311 Renewal of license.— (1)(a) The department shall renew a license issued under s. 473.308 upon receipt of the renewal application and fee and upon certification by the board that the Florida certified public accountant has satisfactorily completed the continuing education requirements of s. 473.312. (b) A nonresident licensee seeking renewal of a license in this state shall […]
473.312 – Continuing Education.
473.312 Continuing education.— (1)(a) As part of the license renewal procedure, the board shall by rule require Florida certified public accountants to submit proof satisfactory to the board that during the 2 years prior to application for renewal, they have successfully completed not less than 48 or more than 80 hours of continuing professional education programs in […]
473.301 – Purpose.
473.301 Purpose.—The Legislature recognizes that there is a public need for independent and objective public accountants and that it is necessary to regulate the practice of public accounting to assure the minimum competence of practitioners and the accuracy of audit statements upon which the public relies and to protect the public from dishonest practitioners and, therefore, […]
473.302 – Definitions.
473.302 Definitions.—As used in this chapter, the term: (1) “Board” means the Board of Accountancy. (2) “Department” means the Department of Business and Professional Regulation. (3) “Division” means the Division of Certified Public Accounting. (4) “Certified public accountant” means an individual who holds a license to practice public accounting in this state or an individual who is practicing public accounting […]
473.303 – Board of Accountancy.
473.303 Board of Accountancy.— (1) There is created in the department the Board of Accountancy. The board shall consist of nine members, seven of whom must be certified public accountants licensed in this state and two of whom must be laypersons who are not and have never been certified public accountants or members of any closely related […]
473.3035 – Division of Certified Public Accounting.
473.3035 Division of Certified Public Accounting.— (1) All services concerning this chapter, including, but not limited to, recordkeeping services, examination services, legal services, and investigative services, and those services in chapter 455 necessary to perform the duties of this chapter shall be provided by the Division of Certified Public Accounting. The board may, by majority vote, delegate […]
473.304 – Rules of Board; Powers and Duties; Legal Services.
473.304 Rules of board; powers and duties; legal services.— (1) The board shall adopt rules pursuant to ss. 120.536(1) and 120.54 to implement the provisions of this act. Every certified public accountant and firm shall be governed and controlled by this act and the rules adopted by the board. (2) Subject to the prior approval of the Attorney […]
473.305 – Fees.
473.305 Fees.—The board, by rule, may establish fees to be paid for applications, examination, reexamination, licensing and renewal, reinstatement, and recordmaking and recordkeeping. The fee for the examination shall be established at an amount that covers the costs for the procurement or development, administration, grading, and review of the examination. The fee for the examination is […]