(1) The board shall adopt rules providing for the issuance of temporary licenses to certified public accountants or firms of other states who do not meet the requirements of s. 473.3141, for the purpose of enabling them or their employees to perform specific engagements involving the practice of public accountancy in this state. No temporary license shall be valid for more than 90 days after its issuance, and no license shall cover more than one engagement. After the expiration of 90 days, a new license shall be required.
(2) Each application for a temporary license shall state the names of all persons who are to enter this state and shall be accompanied by a fee in an amount established by the board not to exceed $400.
(3) A temporary license shall not be required of certified public accountants or firms entering this state solely for the purpose of preparing federal tax returns or advising as to federal tax matters if they do not use the title “CPA,” “CPA firm,” or any other title, designation, words, letters, abbreviations, or device tending to indicate that the certified public accountants or firms are authorized to practice public accounting. To use such terms in this state, certified public accountants or firms from other states must comply with the provisions of this section or s. 473.3141.
(4) Upon certification of the applicant by the board, the department shall issue a temporary license to the applicant.
(5) The application for a temporary license shall constitute the appointment of the Department of State as an agent of the applicant for service of process in any action or proceeding against the applicant arising out of any transaction or operation connected with, or incidental to, the practice of public accounting for which the temporary license was issued.
History.—ss. 13, 25, ch. 79-202; s. 347, ch. 81-259; ss. 2, 3, ch. 81-318; ss. 10, 11, ch. 85-9; s. 24, ch. 91-137; s. 4, ch. 91-429; s. 13, 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.