(1)(a) 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 the Florida certified public accountant has satisfactorily completed the continuing education requirements of s. 473.312.
(b) A nonresident licensee seeking renewal of a license in this state shall be determined to have met the continuing education requirements in s. 473.312, except for the requirements in s. 473.312(1)(c), if the licensee has complied with the continuing education requirements applicable in the state in which his or her office is located. If the state in which the nonresident licensee’s office is located has no continuing education requirements for license renewals, the nonresident licensee must comply with the continuing education requirements in s. 473.312.
(2) The department shall adopt rules establishing a procedure for the biennial renewal of licenses issued pursuant to this section.
History.—ss. 11, 25, ch. 79-202; ss. 2, 3, ch. 81-318; ss. 5, 10, 11, ch. 85-9; s. 4, ch. 91-429; s. 220, ch. 94-119; s. 116, ch. 98-166; s. 177, ch. 2000-160; s. 2, ch. 2004-87; s. 10, ch. 2009-54; s. 3, ch. 2009-69; s. 14, ch. 2009-195; s. 2, ch. 2013-167; s. 2, ch. 2021-98.
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.