FL S0636

Expands definition of "licensed audit firm" to explicitly include sole proprietorships, partnerships, corporations, limited liability companies, and other legal entities, rather than just referring to "a firm."

Revises practice requirements for partnerships, corporations, and limited liability companies by updating cross-references to s. 473.3101(1)(c) and adding language that entities must meet requirements of s. 473.3101(1)(b).

Reorganizes licensure requirements in s. 473.3101 to categorize which firms must be licensed: those with Florida offices performing public accounting services, those using "CPA" titles/designations, and out-of-state firms performing specified services for clients with Florida home offices.

Includes peer review in the definition of "quality review" for purposes of accountant-client privilege protections under s. 473.316.

Updates references throughout the statute from "sole proprietor, partnership, corporation, limited liability company, or any other" firm language to the simpler term "firm or public accounting firm" for consistency; effective July 1, 2015.