Florida Statutes Title XXXII Chapter 473 - Public Accountancy
- 473.301 - Purpose.
The Legislature recognizes that there is a public need for independent and objective public accountants and that it is necessary to regulate the practice of...
- 473.302 - Definitions.
As used in this chapter, the term:(1) “Board” means the Board of Accountancy.(2) “Department” means the Department of Business and Professional Regulation.(3) “Division” means the Division of Certified...
- 473.303 - Board Of Accountancy.
(1) There is created in the department the Board of Accountancy. The board shall consist of nine members, seven of whom must be certified public accountants...
- 473.3035 - Division Of Certified Public Accounting.
(1) All services concerning this chapter, including, but not limited to, recordkeeping services, examination services, legal services, and investigative services, and those services in chapter 455...
- 473.304 - Rules Of Board; Powers And Duties; Legal Services.
(1) The board shall adopt rules pursuant to ss. 120.536(1) and 120.54 to implement the provisions of this act. Every certified public accountant and firm shall...
- 473.305 - Fees.
The board, by rule, may establish fees to be paid for applications, examination, reexamination, licensing and renewal, reinstatement, and recordmaking and recordkeeping. The fee for...
- 473.306 - Examinations.
(1) A person desiring to be licensed as a Florida certified public accountant shall apply to the department to take the licensure examination.(2) An applicant is entitled...
- 473.3065 - Clay Ford Scholarship Program; Certified Public Accountant Education Minority Assistance Advisory Council.
(1) The Clay Ford Scholarship Program for Florida residents is hereby established in the division for the purpose of providing scholarships to minority persons as defined...
- 473.308 - Licensure.
(1) A person desiring to be licensed as a Florida certified public accountant in this state shall apply to the department for licensure, and the department...
- 473.309 - Practice Requirements For Partnerships, Corporations, And Limited Liability Companies; Business Entities Practicing Public Accounting.
(1) A partnership may not engage in the practice of public accounting, as defined in s. 473.302(8)(a), or meet the requirements of s. 473.3101(1)(b), unless:(a) It is...
- 473.3101 - Licensure Of Firms Or Public Accounting Firms.
(1) The following must hold a license issued under this section:(a) Any firm with an office in this state which performs services as defined in s. 473.302(8)(a);(b) Any...
- 473.311 - Renewal Of License.
(1) The department shall renew a license issued under s. 473.308 upon receipt of the renewal application and fee and upon certification by the board that...
- 473.312 - Continuing Education.
(1)(a) As part of the license renewal procedure, the board shall by rule require Florida certified public accountants to submit proof satisfactory to the board that...
- 473.3125 - Peer Review.
(1) As used in this section, the term:(a) “Licensee” means a licensed firm or public accounting firm as defined in s. 473.302(7) and engaged in the practice...
- 473.313 - Inactive Status.
(1) A Florida certified public accountant may request that her or his license be placed in an inactive status by making application to the department. The...
- 473.314 - Temporary License.
(1) The board shall adopt rules providing for the issuance of temporary licenses to certified public accountants or firms of other states who do not meet...
- 473.3141 - Certified Public Accountants Licensed In Other States.
(1) Except as otherwise provided in this chapter, an individual who does not have an office in this state has the privileges of Florida certified public...
- 473.315 - Independence, Technical Standards.
(1) A certified public accountant shall not express an opinion on the financial statements of an enterprise unless she or he and her or his firm...
- 473.316 - Communications Between The Accountant And Client Privileged.
(1) For purposes of this section:(a) An “accountant” is a certified public accountant.(b) A “client” is any person, public officer, corporation, association, or other organization or entity, either...
- 473.318 - Ownership Of Working Papers.
All statements, records, schedules, working papers, and memoranda made by a certified public accountant or firm or her or his employee incident to, or in...
- 473.319 - Contingent Fees.
Public accounting services as defined in s. 473.302(8)(a) and (c), and those that include tax filings with federal, state, or local government, shall not be...
- 473.3205 - Commissions Or Referral Fees.
A certified public accountant or firm may not accept or pay a commission or referral fee in connection with the sale or referral of public...
- 473.321 - Fictitious Names.
(1) A certified public accountant, partnership, corporation, or limited liability company may not practice public accountancy in this state under any name that is misleading or...
- 473.322 - Prohibitions; Penalties.
(1) A person may not knowingly:(a) Practice public accounting unless the person is a certified public accountant or a public accountant;(b) Assume or use the titles or designations...
- 473.323 - Disciplinary Proceedings.
(1) The following acts constitute grounds for which the disciplinary actions in subsection (3) may be taken:(a) Violation of any provision of s. 455.227(1) or any other...
Last modified: September 23, 2016