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Florida Statute 473.323 - Full Text and Legal Analysis
Florida Statute 473.323 | Lawyer Caselaw & Research
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The 2025 Florida Statutes

Title XXXII
REGULATION OF PROFESSIONS AND OCCUPATIONS
Chapter 473
PUBLIC ACCOUNTANCY
View Entire Chapter
473.323 Disciplinary proceedings.—
(1) The following acts constitute grounds for which the disciplinary actions in subsection (3) may be taken:
(a) Violation of any provision of s. 455.227(1) or any other provision of this chapter.
(b) Attempting to procure a license to practice public accounting by bribery or fraudulent misrepresentations.
(c) Having 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.
(d) Being 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.
(e) Making 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.
(f) Advertising goods or services in a manner that is fraudulent, false, deceptive, or misleading in form or content.
(g) Committing an act of fraud or deceit, or of negligence, incompetency, or misconduct, in the practice of public accounting.
(h) Violation of any rule adopted pursuant to this chapter or chapter 455.
(i) Practicing on a revoked, suspended, inactive, or delinquent license.
(j) Suspension or revocation of the right to practice before any state or federal agency or the Public Company Accounting Oversight Board.
(k) Performance 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.
(l) Failing to maintain a good moral character as provided in s. 473.308 while applying for licensure, or while licensed in this state or using practice privileges pursuant to s. 473.3141.
(m) Failing to provide any written disclosure to a client or the public which is required by this chapter or rule of the board.
(n) Having 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.
(2) The board shall specify, by rule, what acts or omissions constitute a violation of subsection (1).
(3) When 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:
(a) Denial of an application for licensure.
(b) Revocation or suspension of the certified public accountant or firm’s license or practice privileges in this state.
(c) Imposition of an administrative fine not to exceed $5,000 for each count or separate offense.
(d) Issuance of a reprimand.
(e) Placement 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.
(f) Restriction of the authorized scope of practice by the certified public accountant.
(4) The 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; s. 4, ch. 2017-148.

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Amendments to 473.323


Annotations, Discussions, Cases:

Cases Citing Statute 473.323

Total Results: 6  |  Sort by: Relevance  |  Newest First

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Fane v. Edenfield, 945 F.2d 1514 (11th Cir. 1991).

Cited 8 times | Published | Court of Appeals for the Eleventh Circuit | 1991 U.S. App. LEXIS 25553

...§ 473.315(1) (West 1991) prohibits a CPA from expressing "an opinion on the financial statements of an enterprise unless he and his firm are independent with respect to such enterprise." Second, CPAs are forbidden from engaging in any kind of fraudulent or deceptive conduct. See Fla.Stat.Ann. § 473.323(1)(f), (k) (West 1991)....
...33 I would uphold the Florida rule as a legitimate use of the state's authority to regulate a profession within its borders and, therefore, would vacate the judgment of the district court. * Honorable Jesse E. Eschbach, Senior U.S. Circuit Judge for the Seventh Circuit, sitting by designation 1 Pursuant to Fla.Stat.Ann. § 473.323(1)(1) (West 1991), a CPA's engaging in "direct, in person, uninvited solicitation of a specific potential client" constitutes grounds for disciplinary action....
...ing; Florida's interest in regulating the accountancy profession is substantial 9 CPAs who violate Florida statutes regulating the practice of public accounting can be punished by penalties ranging from fines to license revocation. See Fla.Stat.Ann. § 473.323(3)(b), (c) (West 1991) 10 Because we find that Florida's ban is an impermissible restriction of commercial speech in violation of the First Amendment, we need not address Fane's equal protection argument 11 Fane objects to our consideratio...
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Fane v. Edenfield, 945 F.2d 1514 (11th Cir. 1991).

Published | Court of Appeals for the Eleventh Circuit | 1991 WL 205244

...n of the protected speech. We therefore affirm the district court’s order granting summary judgment in favor of Fane and enjoining the State of Florida from enforcing its ban on in-person solicitation by CPAs. AFFIRMED. . Pursuant to Fla.Stat.Ann. § 473.323(1)(1) (West 1991), a CPA's engaging in "direct, in person, uninvited solicitation of a specific potential client” constitutes grounds for disciplinary action....
...; Florida’s interest in regulating the accountancy profession is substantial. . CPAs who violate Florida statutes regulating the practice of public accounting can be punished by penalties ranging from fines to license revocation. See Fla.Stat.Ann. § 473.323(3)(b), (c) (West 1991)....
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State, Dep't of Prof'l Reg., Bd. of Acct. v. Rampell, 589 So. 2d 1352 (Fla. Dist. Ct. App. 1991).

Published | District Court of Appeal of Florida | 1991 Fla. App. LEXIS 10150, 1991 WL 205842

...rohibiting competitive bidding by CPAs are unconstitutional as violative of the First Amendment. For the reasons hereinafter expressed, we reverse as to the solicitation and affirm as to the competitive bidding regulations. I. Solicitation (a) Facts Section 473.323(1)(Z), Florida Statutes (1989) provides that disciplinary action against certified public accountants may be taken for: Engaging in direct, in person, uninvited solicitation of a specific potential client, except to the extent that su...
...142 (E.D.Mich.1980) (holding that the state prohibition on personal solicitation by optometrists was not a violation of the First Amendment given the difficulties regulating one on one solicitation). We therefore *1358 reverse the final judgment of the trial court finding section 473.323(1)(Z), Florida Statutes unconstitutional....
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Dep't of Prof'l Reg., Bd. of Acct. v. Rampell, 621 So. 2d 426 (Fla. 1993).

Published | Supreme Court of Florida | 18 Fla. L. Weekly Supp. 374, 1993 Fla. LEXIS 1138

GRIMES, Justice. We review Department of Professional Regulation, Board of Accountancy v. Rampell, 589 So.2d 1352 (Fla. 4th DCA 1991), to determine the validity of sections 473.323(1)(Z) and 473.317(1), Florida Statutes (1989)....
...When he called two businesses to offer his accounting services, a competing CPA firm filed a complaint against him with the Department of Professional Regulation, Board of Accountancy (Department). Rampell then filed a declaratory judgment action, challenging the constitutionality of section 473.323(1)(l), Florida Statutes (1989), which prohibits CPAs from engaging in personal solicitation....
...cial statements. The trial judge declared both statutes unconstitutional. The district court of appeal affirmed this ruling with respect to the competitive bidding statute but upheld the constitutionality of the solicitation statute. I. SOLICITATION Section 473.323(1)(Z) prohibits CPAs from “[e]ngaging in direct, in person, uninvited solicitation of a specific potential client.” Pursuant to this statute, the Board promulgated Florida Administrative Code Rule 21A-24.002 (1981) prohibiting: any direct, in person, uninvited solicitation ......
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Dept. of Pro. Reg. v. Rampell, 621 So. 2d 426 (Fla. 1993).

Published | Supreme Court of Florida

...Seymoe of Ausley, McMullen, McGehee, Carothers & Proctor, Tallahassee, amicus curiae for The Florida Institute Of Certified Public Accountants. GRIMES, Justice. We review Department of Professional Regulation, Board of Accountancy v. Rampell, 589 So.2d 1352 (Fla. 4th DCA 1991), to determine the validity of sections 473.323(1)( l ) and 473.317(1), Florida Statutes (1989)....
...When he called two businesses to offer his accounting services, a competing CPA firm filed a complaint against him with the Department of Professional Regulation, Board of Accountancy (Department). Rampell then filed a declaratory judgment action, challenging the constitutionality of section 473.323(1)( l ), Florida Statutes (1989), which prohibits CPAs from engaging in personal solicitation....
...cial statements. The trial judge declared both statutes unconstitutional. The district court of appeal affirmed this ruling with respect to the competitive bidding statute but upheld the constitutionality of the solicitation statute. I. SOLICITATION Section 473.323(1)( l ) prohibits CPAs from "[e]ngaging in direct, in person, uninvited solicitation of a specific potential client." Pursuant to this statute, the Board promulgated Florida Administrative Code Rule 21A-24.002 (1981) prohibiting: any direct, in person, uninvited solicitation ......
...ons may not restrict economic expression protected by the First Amendment. Thus, we approve the decision of the court below on the issue of competitive bidding, but we quash the decision with respect to the use of solicitation. We hold both sections 473.323(1)( l ) and 473.317 and the regulations enacted thereunder to be invalid as unconstitutional restrictions of protected commercial speech, in violation of the First Amendment of the United States Constitution....
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Ashe v. Dep't of Prof'l Reg., Bd. of Acct., 467 So. 2d 814 (Fla. Dist. Ct. App. 1985).

Published | District Court of Appeal of Florida | 10 Fla. L. Weekly 1034, 1985 Fla. App. LEXIS 13659

...ecurities. As a consequence, the Board of Accountancy of the State of Florida filed an administrative complaint against Ashe and ultimately revoked his accountant’s certificate based upon its finding that he had violated subsections (d) and (k) of section 473.323(1) of the Florida Accountancy Practice Act: (1) The following acts constitute grounds for which the disciplinary actions in subsection (3) may be taken: (d) Being convicted or found guilty, regardless of adjudication, of a crime in an...

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