House Bill 133 amends various sections of Florida Statutes concerning the licensure and continuing education requirements for certified public accountants (CPAs). The bill introduces new licensure requirements, including the necessity for international applicants to maintain an online account with the department for communication. It also establishes that the Board of Accountancy can refuse certification for applicants who have violated certain statutes and mandates that at least 5% of continuing education hours must focus on ethics relevant to public accounting, with a preference for not-for-profit education providers.

Additionally, the bill modifies the provisions for CPAs licensed in other states, allowing those with an active license in good standing to practice in Florida without needing to register or pay a fee, provided they meet specific educational and examination criteria. It emphasizes the importance of good moral character in the licensure process and clarifies that both the individual CPA and their employing firm must consent to the jurisdiction and disciplinary authority of the Florida board. The bill is set to take effect on July 1, 2025, with certain provisions regarding continuing education for nonresident licensees being reenacted to align with the new amendments.

Statutes affected:
H 133 Filed: 473.301, 473.302, 473.3035, 473.306, 473.312