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       Florida Senate - 2009                             CS for SB 1754
       
       
       
       By the Committee on General Government Appropriations; and
       Senator Baker
       
       
       
       601-04007-09                                          20091754c1
    1                        A bill to be entitled                      
    2         An act relating to the laws and rules examination for
    3         certified public accountants; amending ss. 455.217,
    4         473.305, 473.311, and 473.313, F.S.; removing
    5         provisions requiring that an applicant for renewal of
    6         a license to practice public accounting pass an
    7         examination on chs. 455 and 473, F.S., and related
    8         administrative rules; providing an effective date.
    9  
   10  Be It Enacted by the Legislature of the State of Florida:
   11  
   12         Section 1. Subsection (7) of section 455.217, Florida
   13  Statutes, is amended to read:
   14         455.217 Examinations.—This section shall be read in
   15  conjunction with the appropriate practice act associated with
   16  each regulated profession under this chapter.
   17         (7) In addition to meeting any other requirements for
   18  licensure by examination or by endorsement, an applicant may be
   19  required by a board, or by the department, if there is no board,
   20  to pass an examination pertaining to state laws and rules
   21  applicable to the practice of the profession regulated by that
   22  board or by the department. This subsection does not apply to
   23  persons regulated under chapter 473.
   24         Section 2. Section 473.305, Florida Statutes, is amended to
   25  read:
   26         473.305 Fees.—The board, by rule, may establish fees to be
   27  paid for applications, examination, reexamination, licensing and
   28  renewal, reinstatement, and recordmaking and recordkeeping. The
   29  fee for the examination shall be established at an amount that
   30  covers the costs for the procurement or development,
   31  administration, grading, and review of the examination. The fee
   32  for the examination is refundable if the applicant is found to
   33  be ineligible to sit for the examination. The fee for initial
   34  application is nonrefundable, and the combined fees for
   35  application and examination may not exceed $250 plus the actual
   36  per applicant cost to the department for purchase of the
   37  examination from the American Institute of Certified Public
   38  Accountants or a similar national organization. The biennial
   39  renewal fee may not exceed $250. The board may also establish,
   40  by rule, a reactivation fee, a late filing fee for the law and
   41  rules examination, and a delinquency fee not to exceed $50 for
   42  continuing professional education reporting forms. The board
   43  shall establish fees which are adequate to ensure the continued
   44  operation of the board and to fund the proportionate expenses
   45  incurred by the department which are allocated to the regulation
   46  of public accountants. Fees shall be based on department
   47  estimates of the revenue required to implement this chapter and
   48  the provisions of law with respect to the regulation of
   49  certified public accountants.
   50         Section 3. Subsection (1) of section 473.311, Florida
   51  Statutes, is amended to read:
   52         473.311 Renewal of license.—
   53         (1) The department shall renew a license upon receipt of
   54  the renewal application and fee and upon certification by the
   55  board that the licensee has satisfactorily completed the
   56  continuing education requirements of s. 473.312 and has passed
   57  an examination approved by the board on chapter 455 and this
   58  chapter and the related administrative rules. However, each
   59  licensee must complete the requirements of s. 473.312(1)(c)
   60  prior to taking the examination.
   61         Section 4. Subsection (3) of section 473.313, Florida
   62  Statutes, is amended to read:
   63         473.313 Inactive status.—
   64         (3) Any licensee holding an inactive license may be
   65  permitted to reactivate such license in a conditional manner.
   66  The conditions of reactivation shall require, in addition to the
   67  payment of fees, the passing of the examination approved by the
   68  board concerning chapter 455 and this chapter, and the related
   69  administrative rules, and the completion of required continuing
   70  education.
   71         Section 5. This act shall take effect July 1, 2009.
   72  

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