eLaws of Florida

  SECTION 473.323. Disciplinary proceedings.


Latest version.
  • 1(1) 2The following acts constitute grounds for which the disciplinary actions in subsection (3) may be taken:
    18(a) 19Violation of any provision of s. 25455.227(1) 26or any other provision of this chapter.
    33(b) 34Attempting to procure a license to practice public accounting by bribery or fraudulent misrepresentations.
    48(c) 49Having a license to practice public accounting revoked, suspended, or otherwise acted against, including the denial of licensure, by the licensing authority of another state, territory, or country.
    77(d) 78Being convicted or found guilty of, or entering a plea of nolo contendere to, regardless of adjudication, a crime in any jurisdiction which directly relates to the practice of public accounting or the ability to practice public accounting.
    116(e) 117Making or filing a report or record that the certified public accountant or firm knows to be false, willfully failing to file a report or record required by state or federal law, willfully impeding or obstructing such filing, or inducing another person to impede or obstruct such filing. Such reports or records include only those that are signed in the capacity of a certified public accountant.
    183(f) 184Advertising goods or services in a manner that is fraudulent, false, deceptive, or misleading in form or content.
    202(g) 203Committing an act of fraud or deceit, or of negligence, incompetency, or misconduct, in the practice of public accounting.
    222(h) 223Violation of any rule adopted pursuant to this chapter or chapter 455.
    235(i) 236Practicing on a revoked, suspended, inactive, or delinquent license.
    245(j) 246Suspension or revocation of the right to practice before any state or federal agency.
    260(k) 261Performance of any fraudulent act in any jurisdiction while holding a license to practice public accounting in this state or using practice privileges in this state.
    287(l) 288Failing to maintain a good moral character as provided in s. 299473.308 300while applying for licensure, or while licensed in this state or using practice privileges pursuant to s. 317473.3141318.
    319(m) 320Failing to provide any written disclosure to a client or the public which is required by this chapter or rule of the board.
    343(n) 344Having the same or equivalent practice privileges of a Florida certified public accountant or firm revoked, suspended, or otherwise acted against by the licensing authority of another state, territory, or country as a result of activity in that jurisdiction which would have subjected the Florida certified public accountant or firm to discipline in this state.
    399(2) 400The board shall specify, by rule, what acts or omissions constitute a violation of subsection (1).
    416(3) 417When the board finds any certified public accountant or firm guilty of any of the grounds set forth in subsection (1), it may enter an order imposing one or more of the following penalties:
    451(a) 452Denial of an application for licensure.
    458(b) 459Revocation or suspension of the certified public accountant or firm’s license or practice privileges in this state.
    476(c) 477Imposition of an administrative fine not to exceed $5,000 for each count or separate offense.
    493(d) 494Issuance of a reprimand.
    498(e) 499Placement of the certified public accountant on probation for a period of time and subject to such conditions as the board may specify, including requiring the certified public accountant to attend continuing education courses or to work under the supervision of another licensee.
    542(f) 543Restriction of the authorized scope of practice by the certified public accountant.
    555(4) 556The department shall reissue the license of a disciplined licensee upon certification by the board that the disciplined licensee has complied with all of the terms and conditions set forth in the final order.
History.-ss. 21, 25, ch. 79-202; ss. 2, 3, ch. 81-318; ss. 8, 10, 11, ch. 85-9; s. 25, ch. 91-137; s. 4, ch. 91-429; s. 224, ch. 94-119; s. 4, ch. 94-151; s. 5, ch. 95-140; s. 3, ch. 96-261; s. 4, ch. 97-35; s. 117, ch. 98-166; s. 3, ch. 2000-154; s. 178, ch. 2000-160; s. 3, ch. 2008-81; s. 22, ch. 2009-54; s. 55, ch. 2009-195; s. 46, ch. 2010-106.