September 20, 2019
Print This PagePrint This Page

  *
Session:
Bill #:
Session:
Chamber: View Search Tips
Search Term:
Year: View Search Tips
Search Term:
       Florida Senate - 2009                                    SB 1640
       
       
       
       By Senator Jones
       
       
       
       
       13-01060B-09                                          20091640__
    1                        A bill to be entitled                      
    2         An act relating to public accountancy; amending s.
    3         455.217, F.S.; removing the authority of the Board of
    4         Accountancy or the Department of Business and
    5         Professional Regulation to require that certain
    6         applicants for licensure pass an examination
    7         pertaining to state laws and rules; amending s.
    8         455.271, F.S.; providing that certain licensees are
    9         not subject to specified continuing education
   10         requirements for reactivation of a license; amending
   11         s. 473.303, F.S.; specifying that members of the Board
   12         of Accountancy and probable cause panels who hold
   13         licenses must be licensed in this state; amending s.
   14         473.305, F.S.; deleting provisions requiring a late
   15         filing fee; amending s. 473.308, F.S.; revising
   16         educational requirements for applicants for licensure;
   17         providing an exception to a work experience
   18         requirement for certain persons; amending s. 473.311,
   19         F.S.; deleting an examination requirement for
   20         licensure renewal; amending s. 473.313, F.S.; deleting
   21         a minimum continuing education requirement for
   22         reactivating an inactive license; requiring certain
   23         continuing education hours in ethics in order to
   24         reactivate certain licenses; conforming provisions;
   25         providing an effective date.
   26         
   27  Be It Enacted by the Legislature of the State of Florida:
   28         
   29         Section 1. Subsection (7) of section 455.217, Florida
   30  Statutes, is amended to read:
   31         455.217 Examinations.—This section shall be read in
   32  conjunction with the appropriate practice act associated with
   33  each regulated profession under this chapter.
   34         (7)In addition to meeting any other requirements for
   35  licensure by examination or by endorsement, an applicant may be
   36  required by a board, or by the department, if there is no board,
   37  to pass an examination pertaining to state laws and rules
   38  applicable to the practice of the profession regulated by that
   39  board or by the department.
   40         Section 2. Subsection (10) of section 455.271, Florida
   41  Statutes, is amended to read:
   42         455.271 Inactive and delinquent status.—
   43         (10) Before reactivation, an inactive or delinquent
   44  licensee shall meet the same continuing education requirements,
   45  if any, imposed on an active status licensee for all biennial
   46  licensure periods in which the licensee was inactive or
   47  delinquent. This subsection does not apply to persons regulated
   48  under chapter 473.
   49         Section 3. Section 473.303, Florida Statutes, is amended to
   50  read:
   51         473.303 Board of Accountancy.—
   52         (1) There is created in the department the Board of
   53  Accountancy. The board shall consist of nine members, seven of
   54  whom must be certified public accountants licensed in this state
   55  and two of whom must be laypersons who are not and have never
   56  been certified public accountants or members of any closely
   57  related profession or occupation. The members who are certified
   58  public accountants must have practiced public accounting on a
   59  substantially full-time basis in this state for at least 5
   60  years. At least one member of the board must be 60 years of age
   61  or older. Each member shall be appointed by the Governor,
   62  subject to confirmation by the Senate.
   63         (2) The probable cause panel of the board may be composed
   64  of at least one current board member who shall serve as chair
   65  and additional current board members or past board members of
   66  the board who are certified public accountants licensed in this
   67  state and licensees in good standing. The past board members
   68  shall be appointed to the panel for a term maximum of 2 years by
   69  the chair of the board with the approval of the secretary of the
   70  department, and may be reappointed for additional terms.
   71         Section 4. Section 473.305, Florida Statutes, is amended to
   72  read:
   73         473.305 Fees.—The board, by rule, may establish fees to be
   74  paid for applications, examination, reexamination, licensing and
   75  renewal, reinstatement, and recordmaking and recordkeeping. The
   76  fee for the examination shall be established at an amount that
   77  covers the costs for the procurement or development,
   78  administration, grading, and review of the examination. The fee
   79  for the examination is refundable if the applicant is found to
   80  be ineligible to sit for the examination. The fee for initial
   81  application is nonrefundable, and the combined fees for
   82  application and examination may not exceed $250 plus the actual
   83  per applicant cost to the department for purchase of the
   84  examination from the American Institute of Certified Public
   85  Accountants or a similar national organization. The biennial
   86  renewal fee may not exceed $250. The board may also establish,
   87  by rule, a reactivation fee, a late filing fee for the law and
   88  rules examination, and a delinquency fee not to exceed $50 for
   89  continuing professional education reporting forms. The board
   90  shall establish fees which are adequate to ensure the continued
   91  operation of the board and to fund the proportionate expenses
   92  incurred by the department which are allocated to the regulation
   93  of public accountants. Fees shall be based on department
   94  estimates of the revenue required to implement this chapter and
   95  the provisions of law with respect to the regulation of
   96  certified public accountants.
   97         Section 5. Subsections (3) and (4) of section 473.308,
   98  Florida Statutes, are amended to read:
   99         473.308 Licensure.—
  100         (3) An applicant for licensure must have at least 150
  101  semester hours of college education, including a baccalaureate
  102  or higher degree conferred by an accredited college or
  103  university received a baccalaureate degree with a major in
  104  accounting or its equivalent plus at least 30 semester hours or
  105  45 quarter hours in excess of those required for a 4-year
  106  baccalaureate degree, with a concentration in accounting and
  107  business in the total educational program to the extent
  108  specified by the board.
  109         (4)(a) An applicant for licensure after December 31, 2008,
  110  must show that he or she has had 1 year of work experience. This
  111  experience shall include providing any type of service or advice
  112  involving the use of accounting, attest, compilation, management
  113  advisory, financial advisory, tax, or consulting skills, all of
  114  which must be verified by a certified public accountant who is
  115  licensed by a state or territory of the United States and who
  116  has supervised the applicant. This experience is acceptable if
  117  it was gained through employment in government, industry,
  118  academia, or public practice; constituted a substantial part of
  119  the applicant's duties; and was under the supervision of a
  120  certified public accountant licensed by a state or territory of
  121  the United States. The board shall adopt rules specifying
  122  standards and providing for the review and approval of the work
  123  experience required by this section.
  124         (b)However, an applicant who completed the requirements of
  125  subsection (3) on or before December 31, 2008, and who passes
  126  the licensure examination on or before June 30, 2010, is exempt
  127  from the requirements of this subsection.
  128         Section 6. Section 473.311, Florida Statutes, is amended to
  129  read:
  130         473.311 Renewal of license.—
  131         (1) The department shall renew a license upon receipt of
  132  the renewal application and fee and upon certification by the
  133  board that the licensee has satisfactorily completed the
  134  continuing education requirements of s. 473.312 and has passed
  135  an examination approved by the board on chapter 455 and this
  136  chapter and the related administrative rules. However, each
  137  licensee must complete the requirements of s. 473.312(1)(c)
  138  prior to taking the examination.
  139         (2) The department shall adopt rules establishing a
  140  procedure for the biennial renewal of licenses.
  141         Section 7. Section 473.313, Florida Statutes, is amended to
  142  read:
  143         473.313 Inactive status.—
  144         (1) A licensee may request that her or his license be
  145  placed in an inactive status by making application to the
  146  department. The board may prescribe by rule fees for placing a
  147  license on inactive status, renewal of inactive status, and
  148  reactivation of an inactive license.
  149         (2) A license that has become inactive may be reactivated
  150  under s. 473.311 upon application to the department. The board
  151  may prescribe by rule continuing education requirements as a
  152  condition of reactivating a license. The minimum continuing
  153  education requirements for reactivating a license shall be those
  154  prescribed by board rule and those of the most recent biennium
  155  plus one-half of the requirements in s. 473.312 for each year or
  156  part thereof during which the license was inactive.
  157  Notwithstanding any other provision of this section, the
  158  continuing education requirements are 120 hours, including at
  159  least 30 hours in accounting-related and auditing-related
  160  subjects, and not more than 30 hours in behavioral subjects, and
  161  a minimum of 8 hours in ethics subjects approved by the board,
  162  for the reactivation of a license that is inactive on June 30,
  163  2009 1998, if the licensee notifies the Board of Accountancy by
  164  December 31, 2009 1998, of an intention to reactivate such a
  165  license and completes such reactivation by June 30, 2011 2000.
  166         (3) Any licensee holding an inactive license may be
  167  permitted to reactivate such license in a conditional manner.
  168  The conditions of reactivation shall require, in addition to the
  169  payment of fees, the passing of the examination approved by the
  170  board concerning chapter 455 and this chapter, and the related
  171  administrative rules, and the completion of required continuing
  172  education.
  173         (4) Notwithstanding the provisions of s. 455.271, the board
  174  may, at its discretion, reinstate the license of an individual
  175  whose license has become null and void if the individual has
  176  made a good faith effort to comply with this section but has
  177  failed to comply because of illness or unusual hardship. The
  178  individual shall apply to the board for reinstatement in a
  179  manner prescribed by rules of the board and shall pay an
  180  application fee in an amount determined by rule of the board.
  181  The board shall require that the such an individual meet all
  182  continuing education requirements as provided in subsection (2)
  183  s. 473.312, pay appropriate licensing fees, and otherwise be
  184  eligible for renewal of licensure under this chapter.
  185         Section 8. This act shall take effect July 1, 2009.

Site Map
Session:   Bills ·   Calendars ·   Bound Journals ·   Citator ·   Search ·   Appropriations ·   Redistricting ·   Bill Information Reports
Committee Publications
Historical Information
Statutes:   Introduction ·   View Statutes ·   Search Statutes
Flsenate.gov
Disclaimer: The information on this system is unverified. The journals or printed bills of the respective chambers should be consulted for official purposes.    Copyright © 2000-2019 State of Florida.     Privacy Statement     Contact Us     Get Acrobat Reader