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FL H0813

Bill

Status

Passed

4/16/2024

Primary Sponsor

Regulatory Reform & Economic Development Subcommittee

Click for details

Origin

House of Representatives

2024 Regular Session

AI Summary

  • Florida CPAs who are at least 65 years old, hold an active or inactive license in good standing, and face no disciplinary actions may apply to place their license on retired status with the Department of Business and Professional Regulation
  • Retired licensees may use the title "retired CPA," serve without compensation on boards, provide volunteer tax preparation, and participate in government-sponsored mentoring programs (e.g., IRS VITA, SBA SCORE) without losing retired status
  • Retired licensees are exempt from continuing education requirements but are prohibited from offering or rendering professional services requiring their signature and use of the CPA title
  • Reactivation of a retired license requires payment of fees and completion of continuing education equal to the most recent biennium's requirements plus one-half of the standard requirements for each biennium the license was on retired status
  • Updates the referenced "Uniform Accountancy Act" definition from the Seventh Edition (May 2014) to the Eighth Edition (January 2018); effective July 1, 2024

Legislative Description

Certified Public Accountants

Last Action

Chapter No. 2024-97

4/16/2024

Committee Referrals

Commerce Committee2/5/2024
Regulatory Reform & Economic Development Subcommittee12/27/2023

Full Bill Text

No bill text available