The bill amends various sections of Florida Statutes concerning the regulation and licensure of certified public accountants (CPAs). It emphasizes the need for independent and objective CPAs by making a technical change to the purpose of Chapter 473. The definition of the "Uniform Accountancy Act" is deleted, and the Board of Accountancy is granted the authority to competitively procure contracted services from certain non-profit corporations. Additionally, the bill revises the education and work experience requirements for CPA licensure, updating the criteria for international applicants and directing the board to specify required coursework.

Further changes include a revised approval process for continuing education providers, prioritizing those that are tax-exempt non-profits representing a significant number of CPAs in Florida. The bill also clarifies the licensure by endorsement process for applicants from other states, allowing them to practice in Florida without a state license if they meet specific educational and examination criteria. It mandates that out-of-state CPAs consent to Florida's jurisdiction and disciplinary authority and outlines conditions under which they must cease providing services if their out-of-state license becomes invalid. The act is scheduled to take effect on July 1, 2026.

Statutes affected:
H 333 Filed: 473.301, 473.302, 473.3035, 473.306, 473.312