| 1 | A bill to be entitled |
| 2 | An act relating to certified public accountants; amending |
| 3 | s. 455.217, F.S.; exempting certified public accountants |
| 4 | from passage of an examination pertaining to state laws |
| 5 | and rules applicable to the practice of the profession; |
| 6 | amending ss. 473.305, 473.311, and 473.313, F.S.; removing |
| 7 | provisions authorizing a late filing fee for the laws and |
| 8 | rules examination, provisions requiring passage of the |
| 9 | examination for license renewal, and provisions requiring |
| 10 | passage of the examination for reactivation of an inactive |
| 11 | license to conform to the exemption provided by the act; |
| 12 | providing an effective date. |
| 13 |
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| 14 | Be It Enacted by the Legislature of the State of Florida: |
| 15 |
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| 16 | Section 1. Subsection (7) of section 455.217, Florida |
| 17 | Statutes, is amended to read: |
| 18 | 455.217 Examinations.--This section shall be read in |
| 19 | conjunction with the appropriate practice act associated with |
| 20 | each regulated profession under this chapter. |
| 21 | (7) In addition to meeting any other requirements for |
| 22 | licensure by examination or by endorsement, an applicant may be |
| 23 | required by a board, or by the department, if there is no board, |
| 24 | to pass an examination pertaining to state laws and rules |
| 25 | applicable to the practice of the profession regulated by that |
| 26 | board or by the department. This subsection does not apply to |
| 27 | persons regulated under chapter 473. |
| 28 | Section 2. Section 473.305, Florida Statutes, is amended |
| 29 | to read: |
| 30 | 473.305 Fees.--The board, by rule, may establish fees to |
| 31 | be paid for applications, examination, reexamination, licensing |
| 32 | and renewal, reinstatement, and recordmaking and recordkeeping. |
| 33 | The fee for the examination shall be established at an amount |
| 34 | that covers the costs for the procurement or development, |
| 35 | administration, grading, and review of the examination. The fee |
| 36 | for the examination is refundable if the applicant is found to |
| 37 | be ineligible to sit for the examination. The fee for initial |
| 38 | application is nonrefundable, and the combined fees for |
| 39 | application and examination may not exceed $250 plus the actual |
| 40 | per applicant cost to the department for purchase of the |
| 41 | examination from the American Institute of Certified Public |
| 42 | Accountants or a similar national organization. The biennial |
| 43 | renewal fee may not exceed $250. The board may also establish, |
| 44 | by rule, a reactivation fee, a late filing fee for the law and |
| 45 | rules examination, and a delinquency fee not to exceed $50 for |
| 46 | continuing professional education reporting forms. The board |
| 47 | shall establish fees which are adequate to ensure the continued |
| 48 | operation of the board and to fund the proportionate expenses |
| 49 | incurred by the department which are allocated to the regulation |
| 50 | of public accountants. Fees shall be based on department |
| 51 | estimates of the revenue required to implement this chapter and |
| 52 | the provisions of law with respect to the regulation of |
| 53 | certified public accountants. |
| 54 | Section 3. Subsection (1) of section 473.311, Florida |
| 55 | Statutes, is amended to read: |
| 56 | 473.311 Renewal of license.-- |
| 57 | (1) The department shall renew a license upon receipt of |
| 58 | the renewal application and fee and upon certification by the |
| 59 | board that the licensee has satisfactorily completed the |
| 60 | continuing education requirements of s. 473.312 and has passed |
| 61 | an examination approved by the board on chapter 455 and this |
| 62 | chapter and the related administrative rules. However, each |
| 63 | licensee must complete the requirements of s. 473.312(1)(c) |
| 64 | prior to taking the examination. |
| 65 | Section 4. Subsection (3) of section 473.313, Florida |
| 66 | Statutes, is amended to read: |
| 67 | 473.313 Inactive status.-- |
| 68 | (3) Any licensee holding an inactive license may be |
| 69 | permitted to reactivate such license in a conditional manner. |
| 70 | The conditions of reactivation shall require, in addition to the |
| 71 | payment of fees, the passing of the examination approved by the |
| 72 | board concerning chapter 455 and this chapter, and the related |
| 73 | administrative rules, and the completion of required continuing |
| 74 | education. |
| 75 | Section 5. This act shall take effect July 1, 2009. |