473.323
Disciplinary proceedings.
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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.
Notes of Decisions
Cited in 6
cases, 1985–1994 · leading case: Ibanez v. Florida Dept. of Business and Professional Regulation, Bd. of Accountancy
Ibanez v. Florida Dept. of Business and Professional Regulation, Bd. of Accountancy (1994)
“Fla. Stat. § 473.323 (1)(f) (1991) (accountants subject to disciplinary action if they "[a]dvertis[e] goods or services in a manner which is fraudulent, false, deceptive, or misleading in form or content").”
Fane v. Edenfield (1991)
“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.”
State, Department of Professional Regulation, Board of Accountancy v. Rampell (1991)
“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 such…”
Department of Professional Regulation, Board of Accountancy v. Rampell (1993)
“SOLICITATION Section 473.323(1)(Z) prohibits CPAs from “[e]ngaging in direct, in person, uninvited solicitation of a specific potential client.”
Ashe v. Department of Professional Regulation, Board of Accountancy (1985)
“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.”
DEPT. OF PRO. REG. v. Rampell (1993)
“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.”
— 473.323(1) — 2 cases
Ashe v. Department of Professional Regulation, Board of Accountancy (1985)
“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.”
DEPT. OF PRO. REG. v. Rampell (1993)
“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.”
— 473.323(1)(1) — 1 case
Fane v. Edenfield (1991)
“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.”
— 473.323(1)(Z) — 2 cases
State, Department of Professional Regulation, Board of Accountancy v. Rampell (1991)
“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 such…”
Department of Professional Regulation, Board of Accountancy v. Rampell (1993)
“SOLICITATION Section 473.323(1)(Z) prohibits CPAs from “[e]ngaging in direct, in person, uninvited solicitation of a specific potential client.”
— 473.323(1)(l) — 1 case
Department of Professional Regulation, Board of Accountancy v. Rampell (1993)
“SOLICITATION Section 473.323(1)(Z) prohibits CPAs from “[e]ngaging in direct, in person, uninvited solicitation of a specific potential client.”
— 473.323(3)(b) — 1 case
Fane v. Edenfield (1991)
“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.”
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