(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 be governed and controlled by this act and the rules adopted by the board.
(2) Subject to the prior approval of the Attorney General, the board may retain independent legal counsel to provide legal advice to the board on a specific matter.
(3) An attorney employed or used by the board may not both prosecute a matter and provide legal services to the board with respect to the same matter.
History.—ss. 3, 25, ch. 79-202; ss. 2, 3, ch. 81-318; ss. 10, 11, ch. 85-9; s. 4, ch. 91-429; s. 5, ch. 92-292; s. 144, ch. 98-200; s. 5, ch. 2009-54.
Structure Florida Statutes
Title XXXII - Regulation of Professions and Occupations
Chapter 473 - Public Accountancy
473.303 - Board of Accountancy.
473.3035 - Division of Certified Public Accounting.
473.304 - Rules of Board; Powers and Duties; Legal Services.
473.3101 - Licensure of Firms or Public Accounting Firms.
473.312 - Continuing Education.
473.3141 - Certified Public Accountants Licensed in Other States.
473.315 - Independence, Technical Standards.
473.316 - Communications Between the Accountant and Client Privileged.
473.318 - Ownership of Working Papers.
473.3205 - Commissions or Referral Fees.