Florida Senate - 2026 COMMITTEE AMENDMENT
Bill No. SB 364
Ì581390&Î581390
LEGISLATIVE ACTION
Senate . House
Comm: RCS .
12/10/2025 .
.
.
.
—————————————————————————————————————————————————————————————————
—————————————————————————————————————————————————————————————————
The Committee on Regulated Industries (Pizzo) recommended the
following:
1 Senate Amendment (with title amendment)
2
3 Between lines 283 and 284
4 insert:
5 Section 7. Subsections (1) and (3) of section 473.3141,
6 Florida Statutes, are amended to read:
7 473.3141 Certified public accountants licensed in other
8 states.—
9 (1) Except as otherwise provided in this chapter, An
10 individual who holds an active license in good standing to
11 practice public accounting in another state or a territory of
12 the United States and who does not have an office in this state
13 has the privileges of Florida certified public accountants and
14 may provide public accounting services in this state without
15 obtaining a license under this chapter or notifying or
16 registering with the board or paying a fee if, at the time of
17 licensure by such other state or territory, the individual was
18 required to show evidence of having obtained at least a
19 baccalaureate degree and having passed the Uniform CPA
20 Examination:
21 (a) Holds a valid license as a certified public accountant
22 from a state that the board or its designee has determined by
23 rule to have adopted standards that are substantially equivalent
24 to the certificate requirements in s. 5 of the Uniform
25 Accountancy Act in the issuance of licenses; or
26 (b) Holds a valid license as a certified public accountant
27 from a state that has not been approved by the board as having
28 adopted standards in substantial equivalence with s. 5 of the
29 Uniform Accountancy Act, but obtains verification from the
30 board, or its designee, as determined by rule, that the
31 individual’s certified public accountant qualifications are
32 substantially equivalent to the certificate requirements in s. 5
33 of the Uniform Accountancy Act. The board shall define by rule
34 what constitutes an office.
35 (3) An individual certified public accountant from another
36 state or a territory of the United States who practices pursuant
37 to this section, and the firm that employs that individual, must
38 shall both consent, as a condition of the privilege of
39 practicing in this state:
40 (a) To the personal and subject matter jurisdiction and
41 disciplinary authority of the board;
42 (b) To comply with this chapter and the applicable board
43 rules;
44 (c) That if the individual’s license as a certified public
45 accountant from another the state or a territory of the United
46 States becomes invalid of the individual’s principal place of
47 business is no longer valid, the individual must will cease
48 offering or rendering public accounting services in this state,
49 individually and on behalf of a firm; and
50 (d) To the appointment of the state board that issued the
51 individual’s license as the agent upon whom process may be
52 served in any action or proceeding by the board or department
53 against the individual or firm.
54 Section 8. Paragraph (c) of subsection (1), paragraph (d)
55 of subsection (2), and paragraph (c) of subsection (3) of
56 section 473.309, Florida Statutes, are amended to read:
57 473.309 Practice requirements for partnerships,
58 corporations, and limited liability companies; business entities
59 practicing public accounting.—
60 (1) A partnership may not engage in the practice of public
61 accounting, as defined in s. 473.302(8)(a), or meet the
62 requirements of s. 473.3101(1)(b), unless:
63 (c) At least one general partner is a certified public
64 accountant of this state and holds an active license or, in the
65 case of a firm that must have a license pursuant to s.
66 473.3101(1)(c), at least one general partner is a certified
67 public accountant in some state and meets the requirements of s.
68 473.3141 s. 473.3141(1)(a) or (b).
69 (2) A corporation may not engage in the practice of public
70 accounting, as defined in s. 473.302(8)(a), or meet the
71 requirements of s. 473.3101(1)(b), unless:
72 (d) At least one shareholder of the corporation is a
73 certified public accountant and holds an active license in this
74 state or, in the case of a firm that must have a license
75 pursuant to s. 473.3101(1)(c), at least one shareholder is a
76 certified public accountant in some state and meets the
77 requirements of s. 473.3141 s. 473.3141(1)(a) or (b).
78 (3) A limited liability company may not engage in the
79 practice of public accounting, as defined in s. 473.302(8)(a),
80 or meet the requirements of s. 473.3101(1)(b), unless:
81 (c) At least one member of the limited liability company is
82 a certified public accountant and holds an active license in
83 this state or, in the case of a firm that must have a license
84 pursuant to s. 473.3101(1)(c), at least one member is a
85 certified public accountant in some state and meets the
86 requirements of s. 473.3141 s. 473.3141(1)(a) or (b).
87
88 ================= T I T L E A M E N D M E N T ================
89 And the title is amended as follows:
90 Between lines 26 and 27
91 insert:
92 amending s. 473.3141, F.S.; revising requirements for
93 certified public accountants licensed in another state
94 or a territory of the United States to practice in
95 this state without obtaining a license; amending s.
96 473.309, F.S.; conforming cross-references;