(1) A certified public accountant, partnership, corporation, or limited liability company may not practice public accountancy in this state under any name that is misleading or deceptive as to the legal form; as to persons who are partners, officers, shareholders, or members of the firm; or as to any other matter. However, a firm name may include the names of retired or deceased persons who were active partners, shareholders, or members of the firm.
(2) This section does not prohibit any certified public accountant or firm from practicing public accounting under a fictitious name that is not misleading or deceptive as to the persons who are partners, officers, shareholders, or members.
(3) The board shall adopt rules for interpretation of this section.
History.—ss. 19, 25, ch. 79-202; ss. 2, 3, ch. 81-318; ss. 10, 11, ch. 85-9; s. 4, ch. 91-429; s. 18, ch. 93-110; s. 3, ch. 93-284; s. 20, 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.