Florida SB 364: Specialty License Plates

Bill Text

364 
Public Accountancy 
2025-12-11T11:51:21Z 
Authorizing the Board of Accountancy to competitively procure contracted services with certain corporations not for profit for the performance of certain duties assigned to the Division of Certified Public Accounting of the Department of Business and Professional Regulation; revising the education and work experience requirements for a certified public accountant license; directing the board to prescribe specified coursework for licensure; revising requirements for the approval of providers who administer continuing education on ethics for certified public accountants, etc. 
Committee Substitute 1 
2026 
S 
2026-07-01T00:00:00Z 
GB 
General Bill 
c1 

 Florida Senate - 2026 CS for SB 364 

 By the Committee on Regulated Industries; and Senators Gruters, 
 Rodriguez, and Boyd 

 580-01754-26 2026364c1 
 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 amending s. 473.3141, F.S.; revising requirements for 
 28 certified public accountants licensed in another state 
 29 or a territory of the United States to practice in 
 30 this state without obtaining a license; amending s. 
 31 473.309, F.S.; conforming cross-references; reenacting 
 32 s. 473.311(1)(b), F.S., relating to renewal of 
 33 license, to incorporate the amendment made to s. 
 34 473.312, F.S., in a reference thereto; providing an 
 35 effective date. 
 36 
 37 Be It Enacted by the Legislature of the State of Florida: 
 38 
 39 Section 1. Section 473.301, Florida Statutes, is amended to 
 40 read: 
 41 473.301 Purpose.—The Legislature recognizes that there is a 
 42 public need for independent and objective certified public 
 43 accountants and that it is necessary to regulate the practice of 
 44 public accounting to assure the minimum competence of 
 45 practitioners and the accuracy of audit statements upon which 
 46 the public relies and to protect the public from dishonest 
 47 practitioners and, therefore, deems it necessary in the interest 
 48 of public welfare to regulate the practice of public accountancy 
 49 in this state. 
 50 Section 2. Subsection (9) of section 473.302, Florida 
 51 Statutes, is amended to read: 
 52 473.302 Definitions.—As used in this chapter, the term: 
 53 (9) “Uniform Accountancy Act” means the Uniform Accountancy 
 54 Act, Eighth Edition, dated January 2018 and published by the 
 55 American Institute of Certified Public Accountants and the 
 56 National Association of State Boards of Accountancy. 
 57 
 58 However, these terms shall not include services provided by the 
 59 American Institute of Certified Public Accountants or the 
 60 Florida Institute of Certified Public Accountants, or any full 
 61 service association of certified public accounting firms whose 
 62 plans of administration have been approved by the board, to 
 63 their members or services performed by these entities in 
 64 reviewing the services provided to the public by members of 
 65 these entities. 
 66 Section 3. Subsection (1) of section 473.3035, Florida 
 67 Statutes, is amended to read: 
 68 473.3035 Division of Certified Public Accounting.— 
 69 (1) All services concerning this chapter, including, but 
 70 not limited to, recordkeeping services, examination services, 
 71 legal services, and investigative services, and those services 
 72 in chapter 455 necessary to perform the duties of this chapter 
 73 are shall be provided by the Division of Certified Public 
 74 Accounting. The board may, by majority vote, delegate a duty or 
 75 duties to the appropriate division within the department or 
 76 competitively procure contracted services pursuant t