The Florida Senate

473.307  Experience.--If application is made prior to August 2, 1983, an applicant who passes the examination shall be entitled to be licensed as a certified public accountant pursuant to s. 473.308 if the applicant:

(1)  Has worked for a period of at least 1 year under the supervision of a certified public accountant who is licensed in this state or in another state or territory of the United States and who is engaged in the full-time private practice of public accounting; or

(2)  Has been employed for at least 1 year as an auditor or accountant, or in a similar position, by a unit of federal, state, or local government, provided the position required the use of accounting skills and the applicant was supervised during such employment by a certified public accountant who was employed on a full-time basis. Experience which satisfies this requirement includes, but is not limited to, employment as:

(a)  An auditor or accounting analyst on the staff of the accounting department of the Florida Public Service Commission; or

(b)  An accountant or postauditor on the staff of the Auditor General; or

(3)  Has successfully completed at least 1 additional year of accounting courses at an accredited college or university.

History.--ss. 6, 25, ch. 79-202; ss. 13, 15, 25, 30, 31, 34, 62, ch. 80-406; ss. 16, 18, ch. 81-302; ss. 2, 3, ch. 81-318; s. 3, ch. 83-265; ss. 10, 11, ch. 85-9; s. 4, ch. 91-429.