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CS/SB 636: Public Accountancy

GENERAL BILL by Regulated Industries ; Latvala

Public Accountancy; Revising the definition of the term “licensed audit firm”; revising practice requirements for partnerships, corporations, and limited liability companies; revising provisions relating to the licensure of firms and public accounting firms; revising the definition of the term “quality review” to include a peer review, etc.

Effective Date: 7/1/2015
Last Action: 4/23/2015 Senate - Laid on Table, companion bill(s) passed, see CS/CS/HB 373 (Ch. 2015-174) -SJ 580
Bill Text: Web Page | PDF
Senate Committee References:
  1. Regulated Industries (RI)
  2. Fiscal Policy (FP)

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  • Bill History

    Date Chamber Action
    2/3/2015 Senate • Filed
    2/6/2015 Senate • Referred to Regulated Industries; Fiscal Policy -SJ 75
    3/3/2015 Senate • Introduced -SJ 75
    3/26/2015 Senate • On Committee agenda-- Regulated Industries, 03/31/15, 1:30 pm, 110 Senate Office Building
    3/31/2015 Senate • CS by Regulated Industries; YEAS 11 NAYS 0 -SJ 343
    4/2/2015 Senate • Pending reference review under Rule 4.7(2) - (Committee Substitute)
    • Now in Fiscal Policy -SJ 343
    • CS by Regulated Industries read 1st time -SJ 345
    4/10/2015 Senate • On Committee agenda-- Fiscal Policy, 04/15/15, 9:00 am, 412 Knott Building
    4/15/2015 Senate • Favorable by- Fiscal Policy; YEAS 9 NAYS 0 -SJ 425
    • Placed on Calendar, on 2nd reading -SJ 425
    4/16/2015 Senate • Placed on Special Order Calendar, 04/22/15
    4/22/2015 Senate • Read 2nd time -SJ 476
    • Placed on 3rd reading
    4/23/2015 Senate • Read 3rd time -SJ 580
    • Substituted CS/CS/HB 373 -SJ 580
    • Laid on Table, companion bill(s) passed, see CS/CS/HB 373 (Ch. 2015-174) -SJ 580

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  • CS/SB 636, Committee Substitute 1 (Current Bill Version) Posted 4/2/2015 at 8:03 AM

    Bill Text:   Web Page | PDF
    Analyses:   Fiscal Policy (Pre-Meeting) 4/14/2015 (pdf)
    Fiscal Policy (Post-Meeting) 4/15/2015 (pdf)

    Related Bills (1)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 373 (er) Public Accountancy Raulerson Identical Last Action: 6/17/2015 Chapter No. 2015-174
    Location: Became Law

    Committee Votes (1)

    Date Committee Result
    4/15/2015 9:00 AM Fiscal Policy 9 Yeas - 0 Nays

    Citations - Statutes (6)

    Citation Catchline Location in Bill Location In Bill Help
    473.302 Definitions. Page 1 (pdf)
    473.309 Practice requirements for partnerships, corporations, and limited liability companies; business entities practicing public accounting. Page 2 (pdf)
    473.3101 Licensure of sole proprietors, partnerships, corporations, limited liability companies, and other legal entities. Page 5 (pdf)
    473.3125 Peer review. Page 7 (pdf)
    473.316 Communications between the accountant and client privileged. Page 7 (pdf)
    473.322 Prohibitions; penalties. Page 8 (pdf)

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  • SB 636, Original Filed Version Posted 2/3/2015 at 10:43 AM

    Bill Text:   Web Page | PDF
    Analyses:   Regulated Industries (Pre-Meeting) 3/30/2015 (pdf)
    Regulated Industries (Post-Meeting) 4/1/2015 (pdf)

    Related Bills (1)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 373 (c1) Public Accountancy Raulerson Compare Last Action: 6/17/2015 Chapter No. 2015-174
    Location: Became Law

    Committee Amendments (1)

    Amendment Sponsor Filed Last Committee Action Format
    887682 - Amendment (Delete All)
    Delete everything after the enacting clause and insert:
    Regulated Industries
    (Latvala)
    3/30/2015
    12:26 PM
    Replaced by Committee Substitute
    4/1/2015
    Web Page
    PDF

    Committee Votes (1)

    Date Committee Result
    3/31/2015 1:30 PM Regulated Industries 11 Yeas - 0 Nays

    Citations - Statutes (3)

    Citation Catchline Location in Bill Location In Bill Help
    473.302 Definitions. Page 1 (pdf)
    473.3101 Licensure of sole proprietors, partnerships, corporations, limited liability companies, and other legal entities. Page 1 (pdf)
    473.316 Communications between the accountant and client privileged. Page 2 (pdf)

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