The Florida Senate

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 the person holds an active license under this chapter, unless the person holds an active license under this chapter;

(c)  Attest as an expert in accountancy to the reliability or fairness of presentation of financial information or utilize any form of disclaimer of opinion that is intended or conventionally understood to convey an assurance of reliability as to matters not specifically disclaimed unless such person holds an active license under this chapter. This paragraph does not prohibit the performance by persons other than certified public accountants of other services involving the use of accounting skills, including the preparation of tax returns and the preparation of financial statements without expression of opinion thereon;

(d)  Present as her or his own the license of another;

(e)  Give false or forged evidence to the board or a member thereof;

(f)  Use or attempt to use a public accounting license that has been suspended, revoked, or placed on inactive or delinquent status;

(g)  Employ unlicensed persons to practice public accounting; or

(h)  Conceal information relative to violations of this chapter.

(2)  Any person who violates any provision of this section commits a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.

History.--ss. 20, 25, ch. 79-202; ss. 2, 3, ch. 81-318; ss. 10, 11, ch. 85-9; s. 104, ch. 91-224; s. 4, ch. 91-429; s. 222, ch. 94-119; s. 2, ch. 94-151; s. 2, ch. 96-261; s. 1116, ch. 97-103.