Public Accountancy

Education requirements for CPA licensure were increased from 120 semester hours to 150 semester hours with a concentration in accounting and business, or require a master's degree in accounting/finance.

Work experience requirements were standardized: 1 year for those with bachelor's/master's degrees in accounting/finance, and 2 years for those with degrees in other fields plus accounting coursework.

New provisions allow the Board to competitively procure contracted services from non-profit corporations organized under chapter 617, except for investigative services.

International applicants now have additional pathways including waiver of education requirements with 5 years of experience in equivalent foreign jurisdictions.

Continuing education ethics requirements now require preference to be given to non-profit corporations exempt from taxation under IRC 501(c)(6) that represent the largest numbers of Florida CPAs.

Clarified that 'good moral character' means a personal history of honesty, fairness, and respect for rights of others and state/national laws.

Most provisions take effect January 1, 2026, with the act itself effective July 1, 2025.