Florida Senate - 2009              PROPOSED COMMITTEE SUBSTITUTE
       Bill No. SB 1754
       
       
       
       
       
                                Barcode 625680                          
       
       601-03377-09                                                    
       Proposed Committee Substitute by the Committee on General
       Government Appropriations
    1                        A bill to be entitled                      
    2         An act relating to the laws and rules examination for
    3         certified public accountants; amending ss. 473.305,
    4         473.311, and 473.313, F.S.; removing provisions
    5         requiring that an applicant for renewal of a license
    6         to practice public accounting pass an examination on
    7         chs. 455 and 473, F.S., and related administrative
    8         rules; providing an effective date.
    9  
   10  Be It Enacted by the Legislature of the State of Florida:
   11  
   12         Section 1. Section 473.305, Florida Statutes, is amended to
   13  read:
   14         473.305 Fees.—The board, by rule, may establish fees to be
   15  paid for applications, examination, reexamination, licensing and
   16  renewal, reinstatement, and recordmaking and recordkeeping. The
   17  fee for the examination shall be established at an amount that
   18  covers the costs for the procurement or development,
   19  administration, grading, and review of the examination. The fee
   20  for the examination is refundable if the applicant is found to
   21  be ineligible to sit for the examination. The fee for initial
   22  application is nonrefundable, and the combined fees for
   23  application and examination may not exceed $250 plus the actual
   24  per applicant cost to the department for purchase of the
   25  examination from the American Institute of Certified Public
   26  Accountants or a similar national organization. The biennial
   27  renewal fee may not exceed $250. The board may also establish,
   28  by rule, a reactivation fee, a late filing fee for the law and
   29  rules examination, and a delinquency fee not to exceed $50 for
   30  continuing professional education reporting forms. The board
   31  shall establish fees which are adequate to ensure the continued
   32  operation of the board and to fund the proportionate expenses
   33  incurred by the department which are allocated to the regulation
   34  of public accountants. Fees shall be based on department
   35  estimates of the revenue required to implement this chapter and
   36  the provisions of law with respect to the regulation of
   37  certified public accountants.
   38         Section 2. Subsection (1) of section 473.311, Florida
   39  Statutes, is amended to read:
   40         473.311 Renewal of license.—
   41         (1) The department shall renew a license upon receipt of
   42  the renewal application and fee and upon certification by the
   43  board that the licensee has satisfactorily completed the
   44  continuing education requirements of s. 473.312 and has passed
   45  an examination approved by the board on chapter 455 and this
   46  chapter and the related administrative rules. However, each
   47  licensee must complete the requirements of s. 473.312(1)(c)
   48  prior to taking the examination.
   49         Section 3. Subsection (3) of section 473.313, Florida
   50  Statutes, is amended to read:
   51         473.313 Inactive status.—
   52         (3) Any licensee holding an inactive license may be
   53  permitted to reactivate such license in a conditional manner.
   54  The conditions of reactivation shall require, in addition to the
   55  payment of fees, the passing of the examination approved by the
   56  board concerning chapter 455 and this chapter, and the related
   57  administrative rules, and the completion of required continuing
   58  education.
   59         Section 4. This act shall take effect July 1, 2009.