December 05, 2019
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       Florida Senate - 2009                             CS for SB 1640
       By the Committee on Regulated Industries; and Senator Jones
       580-02947-09                                          20091640c1
    1                        A bill to be entitled                      
    2         An act relating to public accountancy; amending s.
    3         455.217, F.S.; providing that persons regulated as
    4         public accountants by the Department of Business and
    5         Professional Regulation under ch. 473, F.S., are
    6         exempt from the requirement that applicants for
    7         licensure in other regulated professions must pass an
    8         examination pertaining to state laws and rules for
    9         that profession regulated by the department; amending
   10         s. 455.271, F.S.; providing that certain licensees are
   11         not subject to specified continuing education
   12         requirements for reactivation of a license; amending
   13         s. 473.303, F.S.; specifying that members of the Board
   14         of Accountancy and probable cause panels who hold
   15         licenses must be licensed in this state; amending s.
   16         473.305, F.S.; deleting provisions requiring a late
   17         filing fee; amending s. 473.308, F.S.; revising
   18         educational requirements for applicants for licensure;
   19         providing an exception to a work experience
   20         requirement for certain persons; amending s. 473.311,
   21         F.S.; deleting an examination requirement for
   22         licensure renewal; amending s. 473.313, F.S.; deleting
   23         a minimum continuing education requirement for
   24         reactivating an inactive license; requiring certain
   25         continuing education hours in ethics in order to
   26         reactivate certain licenses; conforming provisions;
   27         providing an effective date.
   29  Be It Enacted by the Legislature of the State of Florida:
   31         Section 1. Subsection (7) of section 455.217, Florida
   32  Statutes, is amended to read:
   33         455.217 Examinations.—This section shall be read in
   34  conjunction with the appropriate practice act associated with
   35  each regulated profession under this chapter.
   36         (7) In addition to meeting any other requirements for
   37  licensure by examination or by endorsement, an applicant may be
   38  required by a board, or by the department, if there is no board,
   39  to pass an examination pertaining to state laws and rules
   40  applicable to the practice of the profession regulated by that
   41  board or by the department. This subsection does not apply to
   42  persons regulated under chapter 473.
   43         Section 2. Subsection (10) of section 455.271, Florida
   44  Statutes, is amended to read:
   45         455.271 Inactive and delinquent status.—
   46         (10) Before reactivation, an inactive or delinquent
   47  licensee shall meet the same continuing education requirements,
   48  if any, imposed on an active status licensee for all biennial
   49  licensure periods in which the licensee was inactive or
   50  delinquent. This subsection does not apply to persons regulated
   51  under chapter 473.
   52         Section 3. Section 473.303, Florida Statutes, is amended to
   53  read:
   54         473.303 Board of Accountancy.—
   55         (1) There is created in the department the Board of
   56  Accountancy. The board shall consist of nine members, seven of
   57  whom must be certified public accountants licensed in this state
   58  and two of whom must be laypersons who are not and have never
   59  been certified public accountants or members of any closely
   60  related profession or occupation. The members who are certified
   61  public accountants must have practiced public accounting on a
   62  substantially full-time basis in this state for at least 5
   63  years. At least one member of the board must be 60 years of age
   64  or older. Each member shall be appointed by the Governor,
   65  subject to confirmation by the Senate.
   66         (2) The probable cause panel of the board may be composed
   67  of at least one current board member who shall serve as chair
   68  and additional current board members or past board members of
   69  the board who are certified public accountants licensed in this
   70  state and licensees in good standing. The past board members
   71  shall be appointed to the panel for a term maximum of 2 years by
   72  the chair of the board with the approval of the secretary of the
   73  department, and may be reappointed for additional terms.
   74         Section 4. Section 473.305, Florida Statutes, is amended to
   75  read:
   76         473.305 Fees.—The board, by rule, may establish fees to be
   77  paid for applications, examination, reexamination, licensing and
   78  renewal, reinstatement, and recordmaking and recordkeeping. The
   79  fee for the examination shall be established at an amount that
   80  covers the costs for the procurement or development,
   81  administration, grading, and review of the examination. The fee
   82  for the examination is refundable if the applicant is found to
   83  be ineligible to sit for the examination. The fee for initial
   84  application is nonrefundable, and the combined fees for
   85  application and examination may not exceed $250 plus the actual
   86  per applicant cost to the department for purchase of the
   87  examination from the American Institute of Certified Public
   88  Accountants or a similar national organization. The biennial
   89  renewal fee may not exceed $250. The board may also establish,
   90  by rule, a reactivation fee, a late filing fee for the law and
   91  rules examination, and a delinquency fee not to exceed $50 for
   92  continuing professional education reporting forms. The board
   93  shall establish fees which are adequate to ensure the continued
   94  operation of the board and to fund the proportionate expenses
   95  incurred by the department which are allocated to the regulation
   96  of public accountants. Fees shall be based on department
   97  estimates of the revenue required to implement this chapter and
   98  the provisions of law with respect to the regulation of
   99  certified public accountants.
  100         Section 5. Subsections (3) and (4) of section 473.308,
  101  Florida Statutes, are amended to read:
  102         473.308 Licensure.—
  103         (3) An applicant for licensure must have at least 150
  104  semester hours of college education, including a baccalaureate
  105  or higher degree conferred by an accredited college or
  106  university received a baccalaureate degree with a major in
  107  accounting or its equivalent plus at least 30 semester hours or
  108  45 quarter hours in excess of those required for a 4-year
  109  baccalaureate degree, with a concentration in accounting and
  110  business in the total educational program to the extent
  111  specified by the board.
  112         (4)(a) An applicant for licensure after December 31, 2008,
  113  must show that he or she has had 1 year of work experience. This
  114  experience shall include providing any type of service or advice
  115  involving the use of accounting, attest, compilation, management
  116  advisory, financial advisory, tax, or consulting skills, all of
  117  which must be verified by a certified public accountant who is
  118  licensed by a state or territory of the United States and who
  119  has supervised the applicant. This experience is acceptable if
  120  it was gained through employment in government, industry,
  121  academia, or public practice; constituted a substantial part of
  122  the applicant’s duties; and was under the supervision of a
  123  certified public accountant licensed by a state or territory of
  124  the United States. The board shall adopt rules specifying
  125  standards and providing for the review and approval of the work
  126  experience required by this section.
  127         (b)However, an applicant who completed the requirements of
  128  subsection (3) on or before December 31, 2008, and who passes
  129  the licensure examination on or before June 30, 2010, is exempt
  130  from the requirements of this subsection.
  131         Section 6. Section 473.311, Florida Statutes, is amended to
  132  read:
  133         473.311 Renewal of license.—
  134         (1) The department shall renew a license upon receipt of
  135  the renewal application and fee and upon certification by the
  136  board that the licensee has satisfactorily completed the
  137  continuing education requirements of s. 473.312 and has passed
  138  an examination approved by the board on chapter 455 and this
  139  chapter and the related administrative rules. However, each
  140  licensee must complete the requirements of s. 473.312(1)(c)
  141  prior to taking the examination.
  142         (2) The department shall adopt rules establishing a
  143  procedure for the biennial renewal of licenses.
  144         Section 7. Section 473.313, Florida Statutes, is amended to
  145  read:
  146         473.313 Inactive status.—
  147         (1) A licensee may request that her or his license be
  148  placed in an inactive status by making application to the
  149  department. The board may prescribe by rule fees for placing a
  150  license on inactive status, renewal of inactive status, and
  151  reactivation of an inactive license.
  152         (2) A license that has become inactive may be reactivated
  153  under s. 473.311 upon application to the department. The board
  154  may prescribe by rule continuing education requirements as a
  155  condition of reactivating a license. The minimum continuing
  156  education requirements for reactivating a license shall be those
  157  prescribed by board rule and those of the most recent biennium
  158  plus one-half of the requirements in s. 473.312 for each year or
  159  part thereof during which the license was inactive.
  160  Notwithstanding any other provision of this section, the
  161  continuing education requirements are 120 hours, including at
  162  least 30 hours in accounting-related and auditing-related
  163  subjects, and not more than 30 hours in behavioral subjects, and
  164  a minimum of 8 hours in ethics subjects approved by the board,
  165  for the reactivation of a license that is inactive on June 30,
  166  2009 1998, if the licensee notifies the Board of Accountancy by
  167  December 31, 2009 1998, of an intention to reactivate such a
  168  license and completes such reactivation by June 30, 2011 2000.
  169         (3) Any licensee holding an inactive license may be
  170  permitted to reactivate such license in a conditional manner.
  171  The conditions of reactivation shall require, in addition to the
  172  payment of fees, the passing of the examination approved by the
  173  board concerning chapter 455 and this chapter, and the related
  174  administrative rules, and the completion of required continuing
  175  education.
  176         (4) Notwithstanding the provisions of s. 455.271, the board
  177  may, at its discretion, reinstate the license of an individual
  178  whose license has become null and void if the individual has
  179  made a good faith effort to comply with this section but has
  180  failed to comply because of illness or unusual hardship. The
  181  individual shall apply to the board for reinstatement in a
  182  manner prescribed by rules of the board and shall pay an
  183  application fee in an amount determined by rule of the board.
  184  The board shall require that the such an individual meet all
  185  continuing education requirements as provided in subsection (2)
  186  s. 473.312, pay appropriate licensing fees, and otherwise be
  187  eligible for renewal of licensure under this chapter.
  188         Section 8. This act shall take effect July 1, 2009.

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