summary
Introduced
11/04/2025
11/04/2025
In Committee
11/17/2025
11/17/2025
Crossed Over
01/29/2026
01/29/2026
Passed
Dead
Introduced Session
2026 Regular Session
Bill Summary
An act relating to public accountancy; amending s. 473.301, F.S.; making a technical change regarding the purpose of ch. 473, F.S.; amending s. 473.302, F.S.; deleting the definition of the term “Uniform Accountancy Act”; amending s. 473.3035, F.S.; authorizing the Board of Accountancy to competitively procure contracted services with certain corporations not for profit for the performance of certain duties assigned to the Division of Certified Public Accounting of the Department of Business and Professional Regulation; authorizing the board to rescind such contracted services at any time by a majority vote; amending s. 473.306, F.S.; conforming a cross-reference; making a technical change; amending s. 473.308, F.S.; revising the education and work experience requirements for a certified public accountant license; directing the board to prescribe specified coursework for licensure; revising requirements for licensure by endorsement; revising requirements for licensure of international applicants; deleting obsolete language; amending s. 473.312, F.S.; revising requirements for the approval of providers who administer continuing education on ethics for certified public accountants; requiring the board to give preference to certain providers; amending s. 473.3141, F.S.; revising requirements for certified public accountants licensed in another state or a territory of the United States to practice in this state without obtaining a license; amending s. 473.309, F.S.; conforming cross-references; reenacting s. 473.311(1)(b), F.S., relating to renewal of license, to incorporate the amendment made to s. 473.312, F.S., in a reference thereto; providing an effective date.
AI Summary
This bill modifies Florida's laws regarding public accountancy by making several key changes. The bill updates the purpose of the chapter to emphasize certified public accountants, removes the definition of the "Uniform Accountancy Act", and authorizes the Board of Accountancy to competitively procure contracted services from non-profit corporations for certain administrative duties. The legislation revises education and work experience requirements for obtaining a certified public accountant (CPA) license, including expanding acceptable educational pathways and specifying coursework requirements. It also updates provisions for licensure by endorsement and international applicants, modifies continuing education requirements with a focus on ethics training, and gives preference to certain non-profit organizations in providing ethics education. Additionally, the bill adjusts rules for out-of-state CPAs practicing in Florida, simplifying the process for those with active licenses in good standing from other states or territories. The changes aim to modernize professional standards, ensure competence, and provide more flexible pathways to licensure while maintaining rigorous professional and ethical standards for public accountants.
Sponsors (3)
Other Sponsors (1)
Regulated Industries (Senate)
Last Action
In Messages (on 01/29/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.flsenate.gov/Session/Bill/2026/364 |
| Analysis - Rules (Post-Meeting) | https://www.flsenate.gov/Session/Bill/2026/364/Analyses/2026s00364.rc.PDF |
| Analysis - Rules (Pre-Meeting) | https://www.flsenate.gov/Session/Bill/2026/364/Analyses/2026s00364.pre.rc.PDF |
| BillText | https://www.flsenate.gov/Session/Bill/2026/364/BillText/c1/HTML |
| Analysis - Regulated Industries (Post-Meeting) | https://www.flsenate.gov/Session/Bill/2026/364/Analyses/2026s00364.ri.PDF |
| https://www.flsenate.gov/Session/Bill/2026/364/Amendment/581390/HTML | |
| https://www.flsenate.gov/Session/Bill/2026/364/Amendment/716558/HTML | |
| Analysis - Regulated Industries (Pre-Meeting) | https://www.flsenate.gov/Session/Bill/2026/364/Analyses/2026s00364.pre.ri.PDF |
| BillText | https://www.flsenate.gov/Session/Bill/2026/364/BillText/Filed/HTML |
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