Florida HB 333: Public Accountancy

Bill Text

HB 333 2026

CODING: Words stricken are deletions; words underlined are additions.
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A bill to be entitled 1
An act relating to public accountancy; amending s. 2
473.301, F.S.; making a technical change regarding the 3
purpose of ch. 473, F.S.; amending s. 473.302, F.S.; 4
deleting the definition of the term "Uniform 5
Accountancy Act"; amending s. 473.3035, F.S.; 6
authorizing the Board of Accountancy to competitively 7
procure contracted services with certain corporations 8
not for profit for the performance of certain duties 9
assigned to the Division of Certified Public 10
Accounting of the Department of Business and 11
Professional Regulation; authorizing the board to 12
rescind such contracted services at any time by a 13
majority vote; amending s. 473.306, F.S.; conforming a 14
cross-reference; making a technical change; amending 15
s. 473.308, F.S.; revising the education and work 16
experience requirements for a certified public 17
accountant license; directing the board to prescribe 18
specified coursework for licensure; revising 19
requirements for licensure by endorsement; revising 20
requirements for licensure of international 21
applicants; deleting obsolete language; amending s. 22
473.312, F.S.; revising requirements for the approval 23
of providers who administer continuing education on 24
ethics for certified public accountants; requiring the 25

HB 333 2026

CODING: Words stricken are deletions; words underlined are additions.
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board to give preference to certain providers; 26
amending s. 473.3141, F.S.; revising requirements for 27
certified public accountants licensed in another state 28
or a territory of the United States to practice in 29
this state without obtaining a license; reenacting s. 30
473.311(1)(b), F.S., relating to renewal of license, 31
to incorporate the amendment made to s. 473.312, F.S., 32
in references thereto; providing an effective date. 33
34
Be It Enacted by the Legislature of the State of Florida: 35
36
Section 1. Section 473.301, Florida Statutes, is amended 37
to read: 38
473.301 Purpose.—The Legislature recognizes that there is 39
a public need for independent and objective certified public 40
accountants and that it is necessary to regulate the practice of 41
public accounting to assure the minimum competence of 42
practitioners and the accuracy of audit statements upon which 43
the public relies and to protect the public from dishonest 44
practitioners and, therefore, deems it necessary in the interest 45
of public welfare to regulate the practice of public accountancy 46
in this state. 47
Section 2. Subsection (9) of section 473.302, Florida 48
Statutes, is amended to read: 49
473.302 Definitions.—As used in this chapter, the term: 50

HB 333 2026

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(9) "Uniform Accountancy Act" means the Uniform 51
Accountancy Act, Eighth Edition, dated January 2018 and 52
published by the American Institute of Certified Public 53
Accountants and the National Association of State Boards of 54
Accountancy. 55
56
However, these terms shall not include services provided by the 57
American Institute of Certified Public Accountants or the 58
Florida Institute of Certified Public Accountants, or any full 59
service association of certified public accounting firms whose 60
plans of administration have been approved by the board, to 61
their members or services performed by these entities in 62
reviewing the services provided to the public by members of 63
these entities. 64
Section 3. Subsection (1) of section 473.3035, Florida 65
Statutes, is amended to read: 66
473.3035 Division of Certified Public Accounting.— 67
(1) All services concerning this chapter, including, but 68
not limited to, recordkeeping services, examination services, 69
legal services, and investigative services, and those services 70
in chapter 455 necessary to perform the duties of this chapter 71
are shall be provided by the Division of Certified Public 72
Accounting. The board may, by majority vote, delegate a duty or 73
duties to the appropriate division within the department or 74
competitively procure contracted services pursuant to part I of 75

HB 333 2026

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chapter 287 for the performance of such duties, except for 76
investigative services. All such contracted services must be 77
fulfilled by corporations organized under chapter 617. The board 78
may, by majority vote, rescind any such delegation of duties or 79
contracted services at any time. 80
Section 4. Subsection (3) of section 473.306, Florida 81
Statutes, is amended, and subsection (4) of th