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...
- 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 licensee shall be governed and controlled...
- 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 certified public accountant shall apply to the department for licensure. (2) An applicant is entitled to take the...
- 473.3065 Certified Public Accountant Education Minority Assistance Program; advisory council.
(1) The Certified Public Accountant Education Minority Assistance Program for Florida residents is hereby established in the division for the purpose of providing scholarships to minority...
- 473.308 Licensure.
(1) The department shall license any applicant who the board certifies is qualified to practice public accounting. (2) The board shall certify for licensure any applicant who...
- 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(7)(a), unless: (a) It is a form of partnership recognized by...
- 473.3101 Licensure of sole proprietors, partnerships, corporations, limited liability companies, and other legal entities.
(1) Each sole proprietor, partnership, corporation, limited liability company, or any other legal entity seeking to engage in the practice of public accounting, as defined in...
- 473.311 Renewal of license.
(1) The department shall renew a license upon receipt of the renewal application and fee and upon certification by the board that the licensee has satisfactorily...
- 473.312 Continuing education.
(1)(a) As part of the license renewal procedure, the board shall by rule require licensees to submit proof satisfactory to the board that during the 2...
- 473.313 Inactive status.
(1) A licensee may request that her or his license be placed in an inactive status by making application to the department. The board may prescribe...
- 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, for the purpose of...
- 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...
- 473.318 Ownership of working papers.
All statements, records, schedules, working papers, and memoranda made by a licensee or her or his employee incident to, or in the course of, professional...
- 473.319 Contingent fees.
Public accounting services as defined in s. 473.302(7)(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 licensee may not accept or pay a commission or referral fee in connection with the sale or referral of public accounting services as defined...
- 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...
- 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...
