eLaws of Florida

  SECTION 473.322. Prohibitions; penalties.  


Latest version.
  • 1(1) 2A person may not knowingly:
    7(a) 8Practice public accounting unless the person is a certified public accountant or a public accountant;
    23(b) 24Assume 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. 98473.3141;
    99(c) 100Perform or offer to perform any services described in s. 110473.302(8)(a) 111unless such person holds an active license under this chapter and is a licensed audit firm, provides such services through a licensed audit firm, or complies with ss. 139473.3101 140and 141473.3141142. 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;
    183(d) 184Present as her or his own the license of another;
    194(e) 195Give false or forged evidence to the board or a member thereof;
    207(f) 208Use or attempt to use a public accounting license that has been suspended, revoked, or placed on inactive or delinquent status;
    229(g) 230Employ unlicensed persons to practice public accounting; or
    238(h) 239Conceal information relative to violations of this chapter.
    247(2) 248Any person who violates any provision of this section commits a misdemeanor of the first degree, punishable as provided in s. 269775.082 270or s. 272775.083273.
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.