442.001 Definitions. In this chapter: (1) “Attest service” means any of the following: (a) An audit or any other engagement that is performed or intended to be performed in accordance with rules promulgated under s. 442.01 (1) (a). (b) A review of a financial statement that is performed or intended to be performed in accordance […]
442.01 Examining board; duties. (1) The examining board shall promulgate rules that adopt by reference all of the following: (a) The statements on auditing standards issued by the Auditing Standards Board of the American Institute of Certified Public Accountants. (b) The statements on standards for accounting and review services issued by the Accounting and Review […]
442.02 Certified public accountant, definition. (1m) A person shall be considered to be in practice as a certified public accountant, within the meaning and intent of this chapter, if any of the following conditions is met: (a) The person holds himself or herself out to the public in any manner as one skilled in the […]
442.025 Applicability. This chapter does not require a certificate or license under this chapter for any of the following: (1) Persons employed by a certified public accountant or firm licensed under this chapter to serve as accountants in various capacities, as needed, if all of the following conditions are met: (a) The employees serving as […]
442.03 Licenses required. No person may lawfully practice in this state as a certified public accountant either in the person’s own name, or under an assumed name, or as a member of a firm, unless the person has been granted by the examining board a certificate as a certified public accountant, and unless the person […]
442.04 Certified public accountants; qualifications. (1) The examining board shall grant a certificate as a certified public accountant to all persons who become entitled thereto under this section and s. 442.05. A certificate is permanent unless revoked and not subject to periodic renewal. (2) The examining board shall hold an examination at least once each […]
442.05 Certification by endorsement. The examining board may grant a certificate to any applicant who is the holder of a certificate or license to practice as a certified public accountant issued under the laws of any other state or foreign country. The applicant must also establish his or her substantial equivalence of the qualifications required […]
442.07 Requirements for practice as certified public accountant. (1) Any person who has been issued a certificate of the person’s qualifications to practice as a certified public accountant, shall be styled and known as a “certified public accountant” and no other person shall assume to use such title or the abbreviation “C.P.A.” or any other […]
442.08 Licensure. (1) The department shall issue a license to an individual who holds an unrevoked certificate as a certified public accountant, submits an application for the license on a form provided by the department, and pays the initial credential fee determined by the department under s. 440.03 (9) (a). (2) The department shall issue […]
442.083 Renewal; continuing education. (1) The renewal dates for licenses issued under this chapter are specified under s. 440.08 (2) (a), and the renewal fees for such licenses are determined by the department under s. 440.03 (9) (a). The department may not renew a license issued to a firm unless, at the time of renewal, […]
442.087 Peer review. (1) Definition. In this section, “peer review” means a process for a person licensed under this chapter to evaluate the professional competency of the members of a firm who are responsible for attest services provided by the firm or who sign or authorize another individual to sign accounting reports or financial statements […]
442.09 Fees. The fees for examination and licenses granted under this chapter are specified in s. 440.05. The fee for renewal of such licenses is determined by the department under s. 440.03 (9) (a). History: 1971 c. 125; 1977 c. 29; 1991 a. 39; 2007 a. 20.
442.10 Disclosure of interest in entity reported on. (1) Whenever any person, as a certified public accountant, signs or certifies any report, schedule, or statement relative to the affairs of any corporation, association, or partnership in which the person is financially interested or by which the person is regularly engaged as an officer or employee, […]
442.11 Penalties. Whoever does any of the following may, for each offense, be fined not more than $500, or imprisoned in the county jail for not more than one year, or both: (1) Uses any term other than certified public accountant or the abbreviation C. P. A. to indicate that he or she is a […]
442.115 Enforcement actions for violations of this chapter. (1) If it appears upon complaint to the examining board by any person, or it is known to the examining board, that any person has violated this chapter, the examining board may investigate, subject to the rules promulgated under s. 440.03 (1). The district attorney of the […]
442.12 Disciplinary action. (1) Subject to the rules promulgated under s. 440.03 (1), the examining board may do any of the following: (a) Make investigations and conduct hearings. (b) Revoke, limit, or suspend for a definite period any certificate, license, or practice privilege, or officially reprimand the holder, if it finds that the holder has […]
442.13 Ownership of accountant’s working papers. All statements, records, schedules, working papers, and memoranda made by a certified public accountant incident to or in the course of professional service to clients by a certified public accountant, except reports submitted by a certified public accountant to a client, shall be and remain the property of the […]
