Florida Senate - 2026 SB 364
By Senator Gruters
22-00295A-26 2026364__
1 A bill to be entitled
2 An act relating to public accountancy; amending s.
3 473.301, F.S.; making a technical change regarding the
4 purpose of ch. 473, F.S.; amending s. 473.302, F.S.;
5 deleting the definition of the term “Uniform
6 Accountancy Act”; amending s. 473.3035, F.S.;
7 authorizing the Board of Accountancy to competitively
8 procure contracted services with certain corporations
9 not for profit for the performance of certain duties
10 assigned to the Division of Certified Public
11 Accounting of the Department of Business and
12 Professional Regulation; authorizing the board to
13 rescind such contracted services at any time by a
14 majority vote; amending s. 473.306, F.S.; conforming a
15 cross-reference; making a technical change; amending
16 s. 473.308, F.S.; revising the education and work
17 experience requirements for a certified public
18 accountant license; directing the board to prescribe
19 specified coursework for licensure; revising
20 requirements for licensure by endorsement; revising
21 requirements for licensure of international
22 applicants; deleting obsolete language; amending s.
23 473.312, F.S.; revising requirements for the approval
24 of providers who administer continuing education on
25 ethics for certified public accountants; requiring the
26 board to give preference to certain providers;
27 reenacting s. 473.311(1)(b), F.S., relating to renewal
28 of license, to incorporate the amendment made to s.
29 473.312, F.S., in a reference thereto; providing an
30 effective date.
31
32 Be It Enacted by the Legislature of the State of Florida:
33
34 Section 1. Section 473.301, Florida Statutes, is amended to
35 read:
36 473.301 Purpose.—The Legislature recognizes that there is a
37 public need for independent and objective certified public
38 accountants and that it is necessary to regulate the practice of
39 public accounting to assure the minimum competence of
40 practitioners and the accuracy of audit statements upon which
41 the public relies and to protect the public from dishonest
42 practitioners and, therefore, deems it necessary in the interest
43 of public welfare to regulate the practice of public accountancy
44 in this state.
45 Section 2. Subsection (9) of section 473.302, Florida
46 Statutes, is amended to read:
47 473.302 Definitions.—As used in this chapter, the term:
48 (9) “Uniform Accountancy Act” means the Uniform Accountancy
49 Act, Eighth Edition, dated January 2018 and published by the
50 American Institute of Certified Public Accountants and the
51 National Association of State Boards of Accountancy.
52
53 However, these terms shall not include services provided by the
54 American Institute of Certified Public Accountants or the
55 Florida Institute of Certified Public Accountants, or any full
56 service association of certified public accounting firms whose
57 plans of administration have been approved by the board, to
58 their members or services performed by these entities in
59 reviewing the services provided to the public by members of
60 these entities.
61 Section 3. Subsection (1) of section 473.3035, Florida
62 Statutes, is amended to read:
63 473.3035 Division of Certified Public Accounting.—
64 (1) All services concerning this chapter, including, but
65 not limited to, recordkeeping services, examination services,
66 legal services, and investigative services, and those services
67 in chapter 455 necessary to perform the duties of this chapter
68 are shall be provided by the Division of Certified Public
69 Accounting. The board may, by majority vote, delegate a duty or
70 duties to the appropriate division within the department or
71 competitively procure contracted services pursuant to part I of
72 chapter 287 for the performance of such duties, except for
73 investigative services. All such contracted services must be
74 fulfilled by corporations organized under chapter 617. The board
75 may, by majority vote, rescind any such delegation of duties or
76 contracted services at any time.
77 Section 4. Subsection (3) of section 473.306, Florida
78 Statutes, is amended, and subsection (4) of that section is
79 republished, to read:
80 473.306 Examinations.—
81 (3) An applicant is entitled to take the licensure
82 examination to practice in this state as a certified public
83 accountant if:
84 (a) The applicant has completed 120 semester hours or 180
85 quarter hours from an accredited college or university with a
86 concentration in accounting and business courses as prescribed
87 specified by the board by rule; and
88 (b) The applicant shows that she or he has good moral
89 character. For purposes of this paragraph, the term “good moral
90 character” has the same meaning as provided in s. 473.308(6)(a)
91 s. 473.308(7)(a). The board may refuse to allow an applicant to
92 take the licensure examination for failure to satisfy this
93 requirement if:
94 1. The board finds a reasonable relationship between the
95 lack of good moral character of the applicant and the
96 professional responsibilities of a certified public accountant;
97 and
98 2. The finding by the board of lack of good moral character
99 is supported by competent substantial evidence.
100
101 If an applicant is found pursuant to this paragraph to be
102 unqualified to take the licensure examination because of a lack
103 of good moral character, the board must shall furnish to the
104 applicant a statement containing the findings of the board, a
105 complete record of the evidence upon which the determination was
106 based, and a notice of the rights of the applicant to a
107 rehearing and appeal.
108 (4) The board shall have the authority to establish the
109 standards for determining and shall determine:
110 (a) What constitutes a passing grade for each subject or
111 part of the licensure examination;
112 (b) Which educational institutions, in addition to the
113 universities in the State University System of Florida, shall be
114 deemed to be accredited colleges or universities;
115 (c) What courses and number of hours constitute a major in
116 accounting; and
117 (d) What courses and number of hours constitute additional
118 accounting courses acceptable under s. 473.308(4).
119 Section 5. Subsections (4) through (10) of section 473.308,
120 Florida Statutes, are amended to read:
121 473.308 Licensure.—
122 (4)(a) An applicant for licensure must meet at least one of
123 the following requirements:
124 1. Complete have at least 150 semester hours of college
125 education, including a baccalaureate or higher degree conferred
126 by an accredited college or university, with a concentration in
127 accounting and business as prescribed in the total educational
128 program to the extent specified by the board.
129 2. Hold a master’s degree in accounting or finance
130 conferred by an accredited college or university with a
131 concentration in accounting and business as prescribed by the
132 board.
133 3. Hold a baccalaureate degree in accounting or finance
134 conferred by an accredited college or university with a
135 concentration in accounting and business as prescribed by the
136 board.
137 4. Hold a baccalaureate degree in any major course of study
138 conferred by an accredited college or university and have
139 completed coursework required for a concentration in accounting
140 and business as prescribed by the board.
141 (b) The board shall prescribe the coursework required for a
142 concentration in accounting and business. The board may deem an
143 applicant to have satisfied requirements for such coursework if
144 the applicant receives a baccalaureate or higher degree in
145 accounting or finance conferred by an accredited college or
146 university in a state or territory of the United States. An
147 applicant receiving a baccalaureate or higher degree with a
148 major course of study other than accounting or finance must
149 complete the coursework required for a concentration in
150 accounting and business as prescribed by the board.
151 (5)(a) An applicant for licensure who completes the
152 education requirements under subparagraph (4)(a)1. or
153 subparagraph (4)(a)2. after December 31, 2008, must show that he
154 or she has had 1 year of work experience. An applicant who
155 completes the education requirements under subparagraph (4)(a)3.
156 or subparagraph (4)(a)4. must show 2 years of work experience.
157 (b) Such work This experience includes shall include
158 providing any type of service or advice involving the use of
159 accounting, attest, compilation, management advisory, financial
160 advisory, tax, or consulting skills, all of which must be
161 verified by a certified public accountant who is licensed by a
162 state or territory of the United States. This experience is
163 acceptable if it was gained through employment in government,
164 industry, academia, or public practice; constituted a
165 substantial part of the applicant’s duties; and was verified by
166 a certified public accountant licensed by a state or territory
167 of the United States. The board shall adopt rules specifying
168 standards and providing for the review and approval of the work
169 experience required by this subsection section.
170 (b) However, an applicant who completed the requirements of
171 subsection (4) on or before December 31, 2008, and who passes
172 the licensure examination on or before June 30, 2010, is exempt
173 from the requirements of this subsection.
174 (6)(a) An applicant for licensure must shall show that he
175 or she the applicant has good moral character. For purposes of
176 this paragraph, the term
177 (7)(a) “good moral character” means a personal history of
178 honesty, fairness, and respect for the rights of others and for
179 the laws of this state and nation.
180 (b) The board may refuse to certify an applicant for
181 failure to satisfy this requirement if:
182 1. The board finds a reasonable relationship between the
183 lack of good moral character of the applicant and the
184 professional responsibilities of a certified public accountant;
185 and
186 2. The finding by the board of lack of good moral character
187 is supported by competent substantial evidence.
188 (c) When an applicant is found to be unqualified for a
189 license because of a lack of good moral character, the board
190 shall furnish to the applicant a statement containing the
191 findings of the board, a complete record of the evidence upon
192 which the determination was based, and a notice of the rights of
193 the applicant to a rehearing and appeal.
194 (7)(8) The board shall certify as qualified for a license
195 by endorsement an applicant who:
196 (a) Is not licensed and has not been licensed in any state
197 or territory and who has met the requirements of this section
198 for education, work experience, and good moral character and has
199 passed a national, regional, state, or territorial licensing
200 examination that is substantially equivalent to the examination
201 required by s. 473.306; or
202 (b)1. holds an active a valid license in good standing to
203 practice public accounting issued by another state or a
204 territory of the United States, if the applicant has maintained
205 good moral character and, at the time of licensure by such other
206 state or territory, the applicant was required to show evidence
207 of having obtained at least a baccalaureate degree from an
208 accredited college or university and having passed the Uniform
209 CPA Examination criteria for issuance of such license were
210 substantially equivalent to the licensure criteria that existed
211 in this state at the time the license was issued;
212 2. Holds a valid license to practice public accounting
213 issued by another state or territory of the United States but
214 the criteria for issuance of such license did not meet the
215 requirements of subparagraph 1.; has met the requirements of
216 this section for education, work experience, and good moral
217 character; and has passed a national, regional, state, or
218 territorial licensing examination that is substantially
219 equivalent to the examination required by s. 473.306; or
220 3. Holds a valid license to practice public accounting
221 issued by another state or territory of the United States for at
222 least 10 years before the date of application; has passed a
223 national, regional, state, or territorial licensing examination
224 that is substantially equivalent to the examination required by
225 s. 473.306; and has met the requirements of this section for
226 good moral character.
227 (8)(9) An international applicant who seeks licensure as a
228 certified public accountant in this state must meet at least one
229 of the following requirements:
230 (a) Hold an active license in good standing to If the
231 applicant has at least 5 years of experience in the practice of
232 public accountancy in the United States or in the practice of
233 public accountancy or its equivalent in a foreign country that
234 the International Qualifications Appraisal Board of the National
235 Association of State Boards of Accountancy has determined has
236 licensure standards that are substantially equivalent to those
237 in the United States, or has at least 5 years of work experience
238 that meets the requirements of subsection (5), the board must
239 waive the requirements of subsection (4) which are in excess of
240 a baccalaureate degree. All experience that is used as a basis
241 for waiving the requirements of subsection (4) must be while
242 licensed as a certified public accountant by another state or
243 territory of the United States or while licensed in the practice
244 of public accounting, accountancy or its equivalent, in a
245 foreign country that the International Qualifications Appraisal
246 Board of the National Association of State Boards of Accountancy
247 has determined has licensure standards equal that are
248 substantially equivalent to those in the United States, and the
249 international applicant has passed an exam pursuant to s.
250 473.306(5).
251 (b) Hold an active license in good standing to practice
252 public accounting, or its equivalent, in a foreign country that
253 the International Qualifications Appraisal Board of the National
254 Association of State Boards of Accountancy has not determined
255 has licensure standards equal to those in the United States, and
256 the international applicant has met the requirements for
257 education, work experience, and good moral character under
258 subsections (4), (5), and (6) and has passed the Uniform CPA
259 Examination. The board shall have the authority to establish the
260 standards for experience that meet this requirement.
261 (9)(10) The board may refuse to certify for licensure any
262 applicant who is under investigation in another state for any
263 act that would constitute a violation of this act or chapter
264 455, until such time as the investigation is complete and
265 disciplinary proceedings are have been terminated.
266 Section 6. Paragraph (c) of subsection (1) of section
267 473.312, Florida Statutes, is amended to read:
268 473.312 Continuing education.—
269 (1)
270 (c) At least Not less than 5 percent of the total hours
271 required by the board must shall be in ethics applicable to the
272 practice of public accounting. This requirement shall be
273 administered by providers approved by the board, and a majority
274 of the hours must shall include a review of the provisions of
275 chapter 455 and this chapter and the related administrative
276 rules. Such requirement must be administered by reputable
277 providers approved by the board. The board shall give preference
278 to corporations not for profit organized under chapter 617 which
279 are exempt from taxation under s. 501(c)(6) of the Internal
280 Revenue Code and which demonstrate their experience, integrity,
281 knowledge, practice, professional responsibility, and
282 representation of the largest numbers of certified public
283 accountants in this state.
284 Section 7. For the purpose of incorporating the amendment
285 made by this act to section 473.312, Florida Statutes, in a
286 reference thereto, paragraph (b) of subsection (1) of section
287 473.311, Florida Statutes, is reenacted to read:
288 473.311 Renewal of license.—
289 (1)
290 (b) A nonresident licensee seeking renewal of a license in
291 this state shall be determined to have met the continuing
292 education requirements in s. 473.312, except for the
293 requirements in s. 473.312(1)(c), if the licensee has complied
294 with the continuing education requirements applicable in the
295 state in which his or her office is located. If the state in
296 which the nonresident licensee’s office is located has no
297 continuing education requirements for license renewals, the
298 nonresident licensee must comply with the continuing education
299 requirements in s. 473.312.
300 Section 8. This act shall take effect July 1, 2026.