FL S0160

Authorizes the Board of Accountancy to competitively procure contracted services from not-for-profit corporations (organized under chapter 617) to perform duties of the Division of Certified Public Accounting, except investigative services, and may rescind such contracts by majority vote

Revises CPA licensure education requirements effective January 1, 2026, to allow multiple pathways including 150 semester hours, a master's degree in accounting/finance, a bachelor's degree in accounting/finance, or a bachelor's in any field combined with prescribed accounting and business coursework

Requires 1 year of work experience for applicants meeting the 150-semester-hour or master's degree pathway, and 2 years for those with a bachelor's degree pathway, replacing the previous single standard

Simplifies licensure by endorsement so that CPAs holding an active license in good standing from another state or U.S. territory may qualify if they obtained at least a baccalaureate degree and passed the Uniform CPA Examination, replacing the prior "substantial equivalency" framework tied to the Uniform Accountancy Act

Requires continuing education ethics course providers to be determined as reputable by the board, with preference given to 501(c)(6) not-for-profit organizations representing the largest numbers of CPAs in Florida