FL H0867

Authorizes vendors (rather than only independent CPAs) to complete performance audits for proposed discretionary sales surtaxes, with the Office of Program Policy Analysis and Government Accountability procuring the vendor within 60 days of receiving the resolution

Requires applicants for CPA licensure by endorsement to not be licensed in any state or territory, and establishes that nonresident licensees must comply with Florida's continuing education requirements if their home state has none

Mandates that a majority of the required ethics continuing education hours for CPAs include a review of chapter 455, chapter 473, and related administrative rules

Creates a "retired status" option for Florida CPAs who are at least 55 years old with active or inactive licenses, exempting them from continuing education but prohibiting them from offering professional services requiring a CPA signature

Retired CPAs may still serve on boards without compensation, provide volunteer tax preparation services, or participate in government business mentoring programs like VITA or SCORE while maintaining retired status