Public Accountancy
What changed between versions
Education requirements for CPA licensure were raised from 120 semester hours to 150 semester hours with a baccalaureate degree, or alternatively through a master's degree in accounting/finance.
Work experience requirements were standardized: 1 year for those with 150 semester hours/master's degree, and 2 years for those with a baccalaureate degree in other majors.
Continuing education ethics requirements were increased to at least 5 percent of total hours, with preference given to non-profit corporations organized under chapter 617.
New subsection added to examinations section allowing the board to establish additional accounting courses acceptable under existing licensure standards.
New provisions allow international applicants to qualify through 5 years of experience in the US or equivalent foreign countries with substantially equivalent licensure standards.
Clarified that the Uniform Accountancy Act definition excludes services provided by AICPA, Florida Institute of CPAs, or approved full-service associations to their members.
Expanded provisions for out-of-state CPA practice privileges and clarified jurisdiction requirements for firms employing CPAs from other states.
Set the effective date of the act to July 1, 2026.
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