Bill Text: FL S0796 | 2014 | Regular Session | Enrolled
Bill Title: Public Accountancy
Spectrum: Partisan Bill (Republican 1-0)
Status: (Passed) 2014-06-13 - Chapter No. 2014-88 [S0796 Detail]
Download: Florida-2014-S0796-Enrolled.html
ENROLLED 2014 Legislature SB 796 2014796er 1 2 An act relating to public accountancy; amending s. 3 473.306, F.S.; revising course requirement for 4 certified public accountant license applicant to take 5 the licensure examination; requiring an applicant to 6 be of good moral character in order to take the 7 licensure examination; requiring the Board of 8 Accountancy, when refusing to allow an applicant to 9 take the examination because of a lack of good moral 10 character, to make certain findings and furnish 11 certain evidence and notices to the applicant; 12 amending s. 473.313, F.S.; revising certain deadlines 13 for license reactivation; providing an effective date. 14 15 Be It Enacted by the Legislature of the State of Florida: 16 17 Section 1. Subsection (2) of section 473.306, Florida 18 Statutes, is amended to read: 19 473.306 Examinations.— 20 (2) An applicant is entitled to take the licensure 21 examination to practice in this state as a certified public 22 accountant if: 23 (a) The applicant has completed 120 semester hours or 180 24160quarter hours from an accredited college or university with 25 a concentration in accounting and business courses as specified 26 by the board by rule; and 27 (b) The applicant shows that she or he has good moral 28 character. For purposes of this paragraph, the term “good moral 29 character” has the same meaning as provided in s. 473.308(6)(a). 30 The board may refuse to allow an applicant to take the licensure 31 examination for failure to satisfy this requirement if: 32 1. The board finds a reasonable relationship between the 33 lack of good moral character of the applicant and the 34 professional responsibilities of a certified public accountant; 35 and 36 2. The finding by the board of lack of good moral character 37 is supported by competent substantial evidence. 38 39 If an applicant is found pursuant to this paragraph to be 40 unqualified to take the licensure examination because of a lack 41 of good moral character, the board shall furnish to the 42 applicant a statement containing the findings of the board, a 43 complete record of the evidence upon which the determination was 44 based, and a notice of the rights of the applicant to a 45 rehearing and appeal. 46 Section 2. Subsection (2) of section 473.313, Florida 47 Statutes, is amended to read: 48 473.313 Inactive status.— 49 (2) A license that has become inactive under subsection (1) 50 or for failure to complete the requirements in s. 473.312 may be 51 reactivated under s. 473.311 upon application to the department. 52 The board may prescribe by rule continuing education 53 requirements as a condition of reactivating a license. The 54 minimum continuing education requirements for reactivating a 55 license areshall bethose prescribed by board rule and those of 56 the most recent biennium plus one-half of the requirements in s. 57 473.312. Notwithstanding any other provision of this section, 58 the continuing education requirements are 120 hours, including 59 at least 30 hours in accounting-related and auditing-related 60 subjects, not more than 30 hours in behavioral subjects, and a 61 minimum of 8 hours in ethics subjects approved by the board, for 62 the reactivation of a license that is inactive or delinquent on 63 June 30, 20142012, if the Florida certified public accountant 64 notifies the Board of Accountancy by December 31, 20142012, of 65 an intention to reactivate such a license and completes such 66 reactivation by June 30, 20162014. 67 Section 3. This act shall take effect July 1, 2014.