Florida Statutes
Fla. Stat. § 473.322 (2025)
Prohibitions; penalties.
✓ 2025 Florida Statutes — current through the 2025 Regular Session
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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.
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.
Arrestable Offenses under F.S. 473.322
M = misdemeanor · F = felony · degree: F=1st S=2nd T=3rd§473.322(1a)PUBLIC ORDER CRIMESNON CPA OR PUB ACCOUNTANT PRACT AS ACCOUNTANT
§473.322(1b)FRAUD-IMPERSONUSE TITLE CERTIF PUB ACCOUNTANT W/O ACTIVE LIC
§473.322(1c)FRAUD-IMPERSONATTEST SELF AS ACCOUNTANT EXPERT
§473.322(1c)FRAUDPERFORM PUBLIC SERVICE ATTESTATION ENGAGEMENTS
§473.322(1d)FRAUD-IMPERSONPRESENT ANOTHERS ACCOUNTANT LICENSE
§473.322(1e)PASS FORGEDEVIDENCE TO ACCOUNTING LICENSE BOARD OR MEMBER
§473.322(1e)FRAUD-FALSE STATEMENTEVIDENCE TO ACCOUNTING LICENSE BOARD OR MEMBER
§473.322(1f)PUBLIC ORDER CRIMESUSE SUSPENDED REVOKED INACTIVE ACCOUNTING LIC
§473.322(1g)PUBLIC ORDER CRIMESEMPLOY UNLICENSED PUBLIC ACCOUNTANT
§473.322(1h)PUBLIC ORDER CRIMESCONCEAL INFO RE PUBLIC ACCOUNTANT LIC VIOL
Notes of Decisions
Cited in 2
cases, 1993–1994 · leading case: Ibanez v. Florida Dept. of Bus. & Prof'l Reg., Bd. of Acct., 512 U.S. 136 (1994).
Ibanez v. Florida Dept. of Bus. & Prof'l Reg., Bd. of Acct., 512 U.S. 136 (1994). “I Under Florida's Public Accountancy Act, only licensed CPA's may "[a]ttest as an expert in accountancy to the reliability or fairness of presentation of financial information," Fla. Stat. § 473.322 (1)(c) (1991), [2] or use the title "CPA" or other title "tending to indicate…”
Zuckerman v. Hofrichter & Quiat, 629 So. 2d 217 (Fla. 3d DCA 1993). “The special master held a CPA license in Washington, had sixteen years of experience in public accounting, and was fully qualified to do the complicated accounting work done below at the trial court's request.”
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