The 2023 Florida Statutes (including Special Session C)

Title XXXII
REGULATION OF PROFESSIONS AND OCCUPATIONS

Chapter 473
PUBLIC ACCOUNTANCY

View Entire Chapter

F.S. 473.322

473.322 Prohibitions; penalties.—

(1) A person may not knowingly:

(a) Practice public accounting unless the person is a certified public accountant or a public accountant;

(b) Assume or use the titles or designations “certified public accountant” or “public accountant” or the abbreviation “C.P.A.” or any other title, designation, words, letters, abbreviations, sign, card, or device tending to indicate that the person holds a license to practice public accounting under this chapter or the laws of any other state, territory, or foreign jurisdiction, unless the person holds an active license under this chapter or has the practice privileges pursuant to s. 473.3141;

(c) Perform or offer to perform any services described in s. 473.302(8)(a) or (d) unless such person holds an active license under this chapter and is a licensed firm, provides such services through a licensed firm, or complies with ss. 473.3101 and 473.3141. This paragraph does not prohibit the performance by persons other than certified public accountants of other services involving the use of accounting skills, including the preparation of tax returns and the preparation of financial statements without expression of opinion thereon;

(d) Present as her or his own the license of another;

(e) Give false or forged evidence to the board or a member thereof;

(f) Use or attempt to use a public accounting license that has been suspended, revoked, or placed on inactive or delinquent status;

(g) Employ unlicensed persons to practice public accounting; or

(h) Conceal information relative to violations of this chapter.

(2) Any person who violates any provision of this section commits a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.

History.—ss. 20, 25, ch. 79-202; ss. 2, 3, ch. 81-318; ss. 10, 11, ch. 85-9; s. 104, ch. 91-224; s. 4, ch. 91-429; s. 222, ch. 94-119; s. 2, ch. 94-151; s. 2, ch. 96-261; s. 1116, ch. 97-103; s. 12, ch. 98-340; s. 3, ch. 2000-114; s. 21, ch. 2009-54; s. 6, ch. 2015-174; s. 4, ch. 2019-89.

F.S. 473.322 on Google Scholar

F.S. 473.322 on Casetext

Amendments to 473.322

Arrestable Offenses / Crimes under Fla. Stat. 473.322

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

S473.322 1a - PUBLIC ORDER CRIMES - NON CPA OR PUB ACCOUNTANT PRACT AS ACCOUNTANT - M: F

S473.322 1b - FRAUD-IMPERSON - USE TITLE CERTIF PUB ACCOUNTANT WO ACTIVE LIC - M: F

S473.322 1c - FRAUD-IMPERSON - ATTEST SELF AS ACCOUNTANT EXPERT - M: F

S473.322 1c - FRAUD - PERFORM PUBLIC SERVICE ATTESTATION ENGAGEMENTS - M: F

S473.322 1d - FRAUD-IMPERSON - PRESENT ANOTHERS ACCOUNTANT LICENSE - M: F

S473.322 1e - PASS FORGED - EVIDENCE TO ACCOUNTING LICENSE BOARD OR MEMBER - M: F

S473.322 1e - FRAUD-FALSE STATEMENT - EVIDENCE TO ACCOUNTING LICENSE BOARD OR MEMBER - M: F

S473.322 1f - PUBLIC ORDER CRIMES - USE SUSPENDED REVOKED INACTIVE ACCOUNTING LIC - M: F

S473.322 1g - PUBLIC ORDER CRIMES - EMPLOY UNLICENSED PUBLIC ACCOUNTANT - M: F

S473.322 1h - PUBLIC ORDER CRIMES - CONCEAL INFO RE PUBLIC ACCOUNTANT LIC VIOL - M: F

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. 473.322(l)(c) (Supp.1994). C. The First Amendment Claim .1. . . . Stat. ch. 473.322. . . . other similarly situated individuals, the enforcement of Florida Statutes §§ 473.302(5), 473.309, and 473.322 . . . Defendants are permanently enjoined from enforcing Florida Statutes §§ 473.302(5), 473.309, and 473.322 . . .

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

. . . . § 473.322(l)(c) (1991), or use the title “CPA” or other title “tending to indicate that such person . . . holds an active license” under Florida law. § 473.322(l)(b). . . . Furthermore, only licensed CPA’s may “[practice public accounting.” §473.322(l)(a). . . .

DONALD S. ZUCKERMAN, P. A. P. A. S. v. HOFRICHTER QUIAT, P. A. P. A., 629 So. 2d 217 (Fla. Dist. Ct. App. 1993)

. . . misspoke below by characterizing himself as a CPA because he was not licensed in this state, see § 473.322 . . .