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 stipulations for applicants, particularly international candidates, who must now create and maintain an online account with the department and provide an email address for communication. It also establishes that the Board of Accountancy can refuse certification based on violations of regulations and modifies continuing education requirements to ensure that at least 5 percent of total hours are focused on ethics relevant to public accounting. Additionally, the bill allows CPAs licensed in other states to offer public accounting services in Florida without obtaining a Florida license, provided they meet certain educational and examination criteria.

The legislation also emphasizes the importance of good moral character for applicants and grants the board the authority to set standards for verifying work experience. It revises the education and work experience requirements for CPA licensure, mandating a minimum of 150 semester hours of education, including a master's degree in accounting or finance. The bill aims to enhance the regulatory framework for public accountancy in Florida, ensuring that practitioners adhere to high standards of education and ethical conduct, with the changes set to take effect on July 1, 2025.

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