The 2023 Florida Statutes (including Special Session C)

Title XXXII
REGULATION OF PROFESSIONS AND OCCUPATIONS

Chapter 473
PUBLIC ACCOUNTANCY

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F.S. 473.319

473.319 Contingent fees.—Public accounting services as defined in s. 473.302(8)(a) and (c), and those that include tax filings with federal, state, or local government, shall not be offered or rendered for a fee contingent upon the findings or results of such service. This section does not apply to services involving federal, state, or other taxes in which the findings are those of the tax authorities and not those of the certified public accountant or firm. Fees to be fixed by courts or other public authorities, which are of an indeterminate amount at the time a public accounting service is undertaken, shall not be regarded as contingent fees for purposes of this section.

History.—ss. 18, 25, ch. 79-202; ss. 2, 3, ch. 81-318; ss. 10, 11, ch. 85-9; s. 4, ch. 91-429; s. 2, ch. 97-35; s. 10, ch. 98-340; ss. 17, 18, ch. 2009-54.

F.S. 473.319 on Google Scholar

F.S. 473.319 on Casetext

Amendments to 473.319

Arrestable Offenses / Crimes under Fla. Stat. 473.319

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 473.319.

Annotations, Discussions, Cases:

Cases from cite.case.law:

M. MILLER, v. STUART, P. Jr. H. M. R. V. J. A. W., 117 F.3d 1376 (11th Cir. 1997)

. . . Stat. ch. 473.319 (1993); and (4) meet Board promulgated independence and competence standards, Fla. . . .

IBANEZ v. FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION, BOARD OF ACCOUNTANCY, 512 U.S. 136 (U.S. 1994)

. . . practice of public accounting” pay or accept referral fees, §473.3205, or accept contingency fees, §473.319 . . .