FL H0977

Adds attestation engagements in accordance with Statements on Standards for Attestation Engagements to the definition of public accounting practice under Florida law.

Increases the continuing education requirement in accounting-related and auditing-related subjects from 10 percent to 25 percent of total hours required by the Board of Accountancy for license renewal.

Changes license reactivation continuing education requirements from "maximum minimum" to "maximum" by removing reference to board rule prescriptions and the most recent biennium calculation.

Prohibits persons from performing or offering to perform attestation services described in s. 473.302(8)(a) or (d) unless they hold an active license, are a licensed firm, provide services through a licensed firm, or comply with specified sections; allows non-CPAs to continue preparing tax returns and unaudited financial statements.

Establishes violations as a first-degree misdemeanor punishable under s. 775.082 or s. 775.083, effective July 1, 2019.