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Certified Public Accountants; Authorizes certified public accountants to apply to DBPR to place their licenses on retired status; provides requirements for application; provides that licensee loses retired status in certain circumstances; authorizes retired licensee to take certain actions without losing retired status; requires certain affirmation; authorizes retired licensee to accept reimbursements or per diem amounts; prohibits retired licensee from offering or rendering certain professional services; provides for reactivation of retired licensee's license; provides requirements for conditions of such reactivation.