FL H0725

Reduces quarter hour requirement for CPA license exam eligibility from 180 to 160 quarter hours (equivalent to 120 semester hours) from an accredited college or university with accounting and business concentration.

Requires applicants to demonstrate good moral character to take the CPA licensure examination, with the Board of Accountancy able to refuse exam eligibility if the applicant lacks good moral character and the board finds a reasonable relationship to professional responsibilities supported by competent substantial evidence.

Mandates the Board furnish applicants denied exam eligibility for lack of good moral character with a written statement of findings, complete evidence record, and notice of rights to rehearing and appeal.

Revises license reactivation deadlines in section 473.313 from June 30, 2012 and December 31, 2012 to June 30, 2014 and December 31, 2014, and extends the completion deadline from June 30, 2014 to June 30, 2016.

Takes effect July 1, 2014.