November 13, 2019
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The Florida Statutes

The 2008 Florida Statutes

Title XXXII
REGULATION OF PROFESSIONS AND OCCUPATIONS
Chapter 473
PUBLIC ACCOUNTANCY
View Entire Chapter
Section 473.322, Florida Statutes 2008

473.322  Prohibitions; penalties.--

(1)  A person may not knowingly:

(a)  Practice public accounting unless the person is a certified public accountant or a public accountant;

(b)  Assume or use the titles or designations "certified public accountant" or "public accountant" or the abbreviation "C.P.A." or any other title, designation, words, letters, abbreviations, sign, card, or device tending to indicate that the person holds a license to practice public accounting under this chapter or the laws of any other state, territory, or foreign jurisdiction, unless the person holds an active license under this chapter;

(c)  Perform or offer to perform any services described in s. 473.302(7)(a) unless such person holds an active license under this chapter and is a licensed audit firm or provides such services through a licensed audit firm. This paragraph does not prohibit the performance by persons other than certified public accountants of other services involving the use of accounting skills, including the preparation of tax returns and the preparation of financial statements without expression of opinion thereon;

(d)  Present as her or his own the license of another;

(e)  Give false or forged evidence to the board or a member thereof;

(f)  Use or attempt to use a public accounting license that has been suspended, revoked, or placed on inactive or delinquent status;

(g)  Employ unlicensed persons to practice public accounting; or

(h)  Conceal information relative to violations of this chapter.

(2)  Any person who violates any provision of this section commits a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.

History.--ss. 20, 25, ch. 79-202; ss. 2, 3, ch. 81-318; ss. 10, 11, ch. 85-9; s. 104, ch. 91-224; s. 4, ch. 91-429; s. 222, ch. 94-119; s. 2, ch. 94-151; s. 2, ch. 96-261; s. 1116, ch. 97-103; s. 12, ch. 98-340; s. 3, ch. 2000-114.

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