Florida Statutes
Title XXXII - Regulation of Professions and Occupations
Chapter 473 - Public Accountancy

473.301 - Purpose. - History.—ss. 1, 25, ch. 79-202; ss. 2, 3, ch. 81-318;...

473.302 - Definitions. - (1) “Board” means the Board of Accountancy. (2) “Department” means...

473.303 - Board of Accountancy. - (1) There is created in the department the Board of...

473.3035 - Division of Certified Public Accounting. - (1) All services concerning this chapter, including, but not limited...

473.304 - Rules of Board; Powers and Duties; Legal Services. - (1) The board shall adopt rules pursuant to ss. 120.536(1)...

473.305 - Fees. - History.—ss. 4, 25, ch. 79-202; ss. 2, 3, ch. 81-318;...

473.306 - Examinations. - (1) A person desiring to be licensed as a Florida...

473.3065 - Clay Ford Scholarship Program; Certified Public Accountant Education Minority Assistance Advisory Council. - (1) The Clay Ford Scholarship Program for Florida residents is...

473.308 - Licensure. - (1) A person desiring to be licensed as a Florida...

473.309 - Practice Requirements for Partnerships, Corporations, and Limited Liability Companies; Business Entities Practicing Public Accounting. - (1) A partnership may not engage in the practice of...

473.3101 - Licensure of Firms or Public Accounting Firms. - (1) The following must hold a license issued under this...

473.311 - Renewal of License. - (1)(a) The department shall renew a license issued under s....

473.312 - Continuing Education. - (1)(a) As part of the license renewal procedure, the board...

473.3125 - Peer Review. - (1) As used in this section, the term: (a) “Licensee”...

473.313 - Inactive Status. - (1) A Florida certified public accountant may request that her...

473.314 - Temporary License. - (1) The board shall adopt rules providing for the issuance...

473.3141 - Certified Public Accountants Licensed in Other States. - (1) Except as otherwise provided in this chapter, an individual...

473.315 - Independence, Technical Standards. - (1) A certified public accountant shall not express an opinion...

473.316 - Communications Between the Accountant and Client Privileged. - (1) For purposes of this section: (a) An “accountant” is...

473.318 - Ownership of Working Papers. - History.—ss. 17, 25, ch. 79-202; ss. 2, 3, ch. 81-318;...

473.319 - Contingent Fees. - History.—ss. 18, 25, ch. 79-202; ss. 2, 3, ch. 81-318;...

473.3205 - Commissions or Referral Fees. - (1) Payments for the purchase of an accounting practice; (2)...

473.321 - Fictitious Names. - (1) A certified public accountant, partnership, corporation, or limited liability...

473.322 - Prohibitions; Penalties. - (1) A person may not knowingly: (a) Practice public accounting...

473.323 - Disciplinary Proceedings. - (1) The following acts constitute grounds for which the disciplinary...