modify provisions related to the licensure of public accountants.
What changed between versions
Added comprehensive definitions for 20 key terms including Board, Certificate, Client, CPA firm, Compilation, Domestic, Foreign, Home office, License, Licensee, Manager, Member, Owner, Peer review, Permit, Practice privilege, Principal place of business, Professional, Public accountant, and State.
Established specific fee limits for various accountancy services, including certificate issuance/renewal (max $100), peer review fees (max $225 plus $75 late fee), examination fees (max $450 per section), and firm permit fees (max $100 per owner plus $100 for firm practice).
Added provisions for peer review procedures, including administrative fees and late filing penalties, as well as requirements for peer review documentation.
Required the Board of Accountancy to promulgate rules governing professional conduct covering independence, integrity, objectivity, competence, responsibilities to the public, and responsibilities to clients.
Replaced browser compatibility warnings and loading messages with the actual legislative text, indicating this is the final enrolled version ready for implementation.