Florida Statutes

Fla. Stat. § 473.301 (2025)

Purpose.

✓ 2025 Florida Statutes — current through the 2025 Regular Session

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473.301 Purpose.—The Legislature recognizes that there is a public need for independent and objective public accountants and that it is necessary to regulate the practice of public accounting to assure the minimum competence of practitioners and the accuracy of audit statements upon which the public relies and to protect the public from dishonest practitioners and, therefore, deems it necessary in the interest of public welfare to regulate the practice of public accountancy in this state.

History.—ss. 1, 25, ch. 79-202; ss. 2, 3, ch. 81-318; ss. 10, 11, ch. 85-9; s. 4, ch. 91-429.

Notes of Decisions

Cited in 1 case, 1991–1991 · leading case: State, Dep't of Prof'l Reg., Bd. of Acct. v. Rampell, 589 So. 2d 1352 (Fla. 4th DCA 1991).

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State, Dep't of Prof'l Reg., Bd. of Acct. v. Rampell, 589 So. 2d 1352 (Fla. 4th DCA 1991). · cites it 2× “§ 473.301, Fla.Stat. (1989). While others may provide tax services or bookkeeping services, certified public accountants alone perform the “attest” function, which refers to the process by which CPA’s audit financial statements and express opinions as to those financial…”

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