September 18, 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 473.323, Florida Statutes 2008

473.323  Disciplinary proceedings.--

(1)  The following acts constitute grounds for which the disciplinary actions in subsection (3) may be taken:

(a)  Violation of any provision of s. 455.227(1) or any other provision of this chapter.

(b)  Attempting to procure a license to practice public accounting by bribery or fraudulent misrepresentations.

(c)  Having a license to practice public accounting revoked, suspended, or otherwise acted against, including the denial of licensure, by the licensing authority of another state, territory, or country.

(d)  Being convicted or found guilty of, or entering a plea of nolo contendere to, regardless of adjudication, a crime in any jurisdiction which directly relates to the practice of public accounting or the ability to practice public accounting.

(e)  Making or filing a report or record that the licensee knows to be false, willfully failing to file a report or record required by state or federal law, willfully impeding or obstructing such filing, or inducing another person to impede or obstruct such filing. Such reports or records include only those that are signed in the capacity of a certified public accountant.

(f)  Advertising goods or services in a manner that is fraudulent, false, deceptive, or misleading in form or content.

(g)  Committing an act of fraud or deceit, or of negligence, incompetency, or misconduct, in the practice of public accounting.

(h)  Violation of any rule adopted pursuant to this chapter or chapter 455.

(i)  Practicing on a revoked, suspended, inactive, or delinquent license.

(j)  Suspension or revocation of the right to practice before any state or federal agency.

(k)  Performance of any fraudulent act while holding a license to practice public accounting.

(l)  Failing to maintain a good moral character as provided in s. 473.308.

(m)  Failing to provide any written disclosure to a client or the public which is required by this chapter or rule of the board.

(2)  The board shall specify, by rule, what acts or omissions constitute a violation of subsection (1).

(3)  When the board finds any licensee guilty of any of the grounds set forth in subsection (1), it may enter an order imposing one or more of the following penalties:

(a)  Denial of an application for licensure.

(b)  Revocation or suspension of a license.

(c)  Imposition of an administrative fine not to exceed $5,000 for each count or separate offense.

(d)  Issuance of a reprimand.

(e)  Placement of the licensee on probation for a period of time and subject to such conditions as the board may specify, including requiring the licensee to attend continuing education courses or to work under the supervision of another licensee.

(f)  Restriction of the authorized scope of practice by the certified public accountant.

(4)  The department shall reissue the license of a disciplined licensee upon certification by the board that the disciplined licensee has complied with all of the terms and conditions set forth in the final order.

History.--ss. 21, 25, ch. 79-202; ss. 2, 3, ch. 81-318; ss. 8, 10, 11, ch. 85-9; s. 25, ch. 91-137; s. 4, ch. 91-429; s. 224, ch. 94-119; s. 4, ch. 94-151; s. 5, ch. 95-140; s. 3, ch. 96-261; s. 4, ch. 97-35; s. 117, ch. 98-166; s. 3, ch. 2000-154; s. 178, ch. 2000-160; s. 3, ch. 2008-81.

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