Senate Bill sb0640
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2007 SB 640
By Senator Haridopolos
26-715-07 See HB 175
1 A bill to be entitled
2 An act relating to public accountancy; amending
3 s. 473.308, F.S.; removing a condition for
4 waiver of certain certified public accountant
5 licensure requirements; providing an effective
6 date.
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8 Be It Enacted by the Legislature of the State of Florida:
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10 Section 1. Subsection (4) of section 473.308, Florida
11 Statutes, is amended to read:
12 473.308 Licensure.--
13 (4) If application for licensure is made prior to
14 October 1, 2008, and the applicant has at least 5 years of
15 experience in the practice of public accountancy in the United
16 States or in the practice of public accountancy or its
17 equivalent in a foreign country that the International
18 Qualifications Appraisal Board of the National Association of
19 State Boards of Accountancy has determined has licensure
20 standards that are substantially equivalent to those in the
21 United States, or has at least 5 years of experience as an
22 auditor or accountant in the employment of a unit of federal,
23 state, or local government and that employment required the
24 use of accounting skills as a substantial part of the
25 applicant's duties and was under the supervision of a
26 certified public accountant licensed by a state or territory
27 of the United States, the board shall waive the requirements
28 of s. 473.306(2)(b)2. that are in excess of a baccalaureate
29 degree. All experience that is used as a basis for waiving the
30 requirements of s. 473.306(2)(b)2. must be while licensed as a
31 certified public accountant by another state or territory of
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CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2007 SB 640
26-715-07 See HB 175
1 the United States or while licensed in the practice of public
2 accountancy or its equivalent in a foreign country that the
3 International Qualifications Appraisal Board of the National
4 Association of State Boards of Accountancy has determined has
5 licensure standards that are substantially equivalent to those
6 in the United States. The board shall have the authority to
7 establish the standards for experience that meet this
8 requirement.
9 Section 2. This act shall take effect July 1, 2007.
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CODING: Words stricken are deletions; words underlined are additions.