ENROLLED
       2014 Legislature                                          SB 796
       
       
       
       
       
       
                                                              2014796er
    1  
    2         An act relating to public accountancy; amending s.
    3         473.306, F.S.; revising course requirement for
    4         certified public accountant license applicant to take
    5         the licensure examination; requiring an applicant to
    6         be of good moral character in order to take the
    7         licensure examination; requiring the Board of
    8         Accountancy, when refusing to allow an applicant to
    9         take the examination because of a lack of good moral
   10         character, to make certain findings and furnish
   11         certain evidence and notices to the applicant;
   12         amending s. 473.313, F.S.; revising certain deadlines
   13         for license reactivation; providing an effective date.
   14          
   15  Be It Enacted by the Legislature of the State of Florida:
   16  
   17         Section 1. Subsection (2) of section 473.306, Florida
   18  Statutes, is amended to read:
   19         473.306 Examinations.—
   20         (2) An applicant is entitled to take the licensure
   21  examination to practice in this state as a certified public
   22  accountant if:
   23         (a) The applicant has completed 120 semester hours or 180
   24  160 quarter hours from an accredited college or university with
   25  a concentration in accounting and business courses as specified
   26  by the board by rule; and
   27         (b) The applicant shows that she or he has good moral
   28  character. For purposes of this paragraph, the term “good moral
   29  character” has the same meaning as provided in s. 473.308(6)(a).
   30  The board may refuse to allow an applicant to take the licensure
   31  examination for failure to satisfy this requirement if:
   32         1. The board finds a reasonable relationship between the
   33  lack of good moral character of the applicant and the
   34  professional responsibilities of a certified public accountant;
   35  and
   36         2. The finding by the board of lack of good moral character
   37  is supported by competent substantial evidence.
   38  
   39  If an applicant is found pursuant to this paragraph to be
   40  unqualified to take the licensure examination because of a lack
   41  of good moral character, the board shall furnish to the
   42  applicant a statement containing the findings of the board, a
   43  complete record of the evidence upon which the determination was
   44  based, and a notice of the rights of the applicant to a
   45  rehearing and appeal.
   46         Section 2. Subsection (2) of section 473.313, Florida
   47  Statutes, is amended to read:
   48         473.313 Inactive status.—
   49         (2) A license that has become inactive under subsection (1)
   50  or for failure to complete the requirements in s. 473.312 may be
   51  reactivated under s. 473.311 upon application to the department.
   52  The board may prescribe by rule continuing education
   53  requirements as a condition of reactivating a license. The
   54  minimum continuing education requirements for reactivating a
   55  license are shall be those prescribed by board rule and those of
   56  the most recent biennium plus one-half of the requirements in s.
   57  473.312. Notwithstanding any other provision of this section,
   58  the continuing education requirements are 120 hours, including
   59  at least 30 hours in accounting-related and auditing-related
   60  subjects, not more than 30 hours in behavioral subjects, and a
   61  minimum of 8 hours in ethics subjects approved by the board, for
   62  the reactivation of a license that is inactive or delinquent on
   63  June 30, 2014 2012, if the Florida certified public accountant
   64  notifies the Board of Accountancy by December 31, 2014 2012, of
   65  an intention to reactivate such a license and completes such
   66  reactivation by June 30, 2016 2014.
   67         Section 3. This act shall take effect July 1, 2014.