§ 473.301 Purpose
§ 473.302 Definitions
§ 473.303 Board of Accountancy
§ 473.3035 Division of Certified Public Accounting
§ 473.304 Rules of board; powers and duties; legal services
§ 473.305 Fees
§ 473.306 Examinations
§ 473.3065 Clay Ford Scholarship Program; Certified Public Accountant Education Minority Assistance Advisory Council
§ 473.308 Licensure
§ 473.309 Practice requirements for partnerships, corporations, and limited liability companies; business entities practicing public accounting
§ 473.3101 Licensure of firms or public accounting firms
§ 473.311 Renewal of license
§ 473.312 Continuing education
§ 473.3125 Peer review
§ 473.313 Inactive status
§ 473.314 Temporary license
§ 473.3141 Certified public accountants licensed in other states
§ 473.315 Independence, technical standards
§ 473.316 Communications between the accountant and client privileged
§ 473.318 Ownership of working papers
§ 473.319 Contingent fees
§ 473.3205 Commissions or referral fees
§ 473.321 Fictitious names
§ 473.322 Prohibitions; penalties
§ 473.323 Disciplinary proceedings

Terms Used In Florida Statutes > Chapter 473 - Public Accountancy

  • Acquired eligible entity: means the domestic or foreign eligible entity that will have all of one or more classes or series of its shares or eligible interests acquired in a share exchange. See Florida Statutes 607.01401
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Articles of incorporation: includes original, amended, and restated articles of incorporation, articles of share exchange, and articles of merger, and all amendments thereto. See Florida Statutes 607.01401
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Authorized shares: means the shares of all classes a domestic or foreign corporation is authorized to issue. See Florida Statutes 607.01401
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Board: means the Board of Accountancy. See Florida Statutes 473.302
  • Business day: means Monday through Friday, excluding any day a national banking association is not open for normal business transactions. See Florida Statutes 607.01401
  • Certified public accountant: means an individual who holds a license to practice public accounting in this state or an individual who is practicing public accounting in this state pursuant to the practice privilege granted in…. See Florida Statutes 473.302
  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Conspicuous: means so written, displayed, or presented that a reasonable person against whom the writing is to operate should have noticed it. See Florida Statutes 607.01401
  • Conversion: means a transaction pursuant to ss. See Florida Statutes 607.01401
  • Converting eligible entity: means the domestic corporation that approves a plan of conversion pursuant to…. See Florida Statutes 607.01401
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Day: means a calendar day. See Florida Statutes 607.01401
  • Decedent: A deceased person.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • delivery: means any method of delivery used in conventional commercial practice, including delivery by hand, mail, commercial delivery, and, if authorized under…. See Florida Statutes 607.01401
  • Department: means the Department of Business and Professional Regulation. See Florida Statutes 473.302
  • Department: means the Florida Department of State. See Florida Statutes 607.01401
  • Dependent: A person dependent for support upon another.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Distribution: means a direct or indirect transfer of money or other property (except its own shares) or incurrence of indebtedness by a corporation to or for the benefit of its shareholders in respect of any of its shares. See Florida Statutes 607.01401
  • Division: means the Division of Certified Public Accounting. See Florida Statutes 473.302
  • Document: means :
    (a) Any tangible medium on which information is inscribed, and includes any writing or written instrument; or
    (b) An electronic record. See Florida Statutes 607.01401
  • Domestic: means , with respect to an entity, an entity governed as to its internal affairs by the laws of this state. See Florida Statutes 607.01401
  • domestic corporation: means a corporation for profit, which is not a foreign corporation, incorporated under this chapter. See Florida Statutes 607.01401
  • Domesticating corporation: means the domestic corporation that approves a plan of domestication pursuant to…. See Florida Statutes 607.01401
  • Domestication: means a transaction pursuant to ss. See Florida Statutes 607.01401
  • Effective date: means , when referring to a document accepted for filing by the department, the date and time determined in accordance with…. See Florida Statutes 607.01401
  • Electronic: means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities. See Florida Statutes 607.01401
  • Electronic record: means information that is stored in an electronic or other medium and is retrievable in paper form through an automated process used in conventional commercial practice, unless otherwise authorized under…. See Florida Statutes 607.01401
  • electronically transmitted: means any form or process of communication not directly involving the physical transfer of paper or another tangible medium, which:
    (a) Is suitable for the retention, retrieval, and reproduction of information by the recipient; and
    (b) Is retrievable in paper form by the recipient through an automated process used in conventional commercial practice, unless otherwise authorized under…. See Florida Statutes 607.01401
  • Eligible entity: means :
  • Eligible interests: means interests or memberships. See Florida Statutes 607.01401
  • Employee: includes an officer but not a director. See Florida Statutes 607.01401
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Entity: includes corporation and foreign corporation; unincorporated association; business trust, estate, limited liability company, partnership, trust, and two or more persons having a joint or common economic interest; and state, United States, and foreign governments. See Florida Statutes 607.01401
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Expenses: means reasonable expenses of any kind that are incurred in connection with a matter. See Florida Statutes 607.01401
  • Fiduciary: A trustee, executor, or administrator.
  • Firm: means any legal entity that is engaged in the practice of public accounting. See Florida Statutes 473.302
  • Florida certified public accountant: means an individual holding a license under the authority of this chapter. See Florida Statutes 473.302
  • Foreign: means , with respect to an entity, an entity governed as to its internal affairs by the organic law of a jurisdiction other than this state. See Florida Statutes 607.01401
  • Foreign corporation: means an entity incorporated or organized under laws other than the laws of this state which would be a corporation for profit if incorporated under the laws of this state. See Florida Statutes 607.01401
  • Foreign nonprofit corporation: means an entity incorporated or organized under laws other than the laws of this state which would be a nonprofit corporation if incorporated under the laws of this state. See Florida Statutes 607.01401
  • Fraud: Intentional deception resulting in injury to another.
  • Governmental subdivision: includes authority, county, district, and municipality. See Florida Statutes 607.01401
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Home office: means the principal headquarters of an entity. See Florida Statutes 473.302
  • Individual: includes the estate of an incompetent or deceased individual. See Florida Statutes 607.01401
  • Interest: means :
    (a) A share in a corporation for profit;
    (b) A membership in a nonprofit corporation;
    (c) A partnership interest in a general partnership, including a limited liability partnership;
    (d) A partnership interest in a limited partnership, including a limited liability limited partnership;
    (e) A membership interest in a limited liability company;
    (f) A share or beneficial interest in a real estate investment trust;
    (g) A member's interest in a limited cooperative association;
    (h) A beneficial interest in a statutory trust, business trust, or common law business trust; or
    (i) A governance interest or distributional interest in another entity. See Florida Statutes 607.01401
  • Interest holder: means :
    (a) A shareholder of a corporation for profit;
    (b) A member of a nonprofit corporation;
    (c) A general partner of a general partnership;
    (d) A general partner of a limited partnership;
    (e) A limited partner of a limited partnership;
    (f) A member of a limited liability company;
    (g) A shareholder or beneficial owner of a real estate investment trust;
    (h) A beneficiary or beneficial owner of a statutory trust, business trust, or common law business trust; or
    (i) Another direct holder of an interest. See Florida Statutes 607.01401
  • Interest holder liability: means :
    (a) Personal liability for a liability of an entity which is imposed on a person:
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Jurisdiction of formation: means , with respect to an entity:
    (a) The jurisdiction under whose organic law the entity is formed, incorporated, or created or otherwise comes into being; however, for these purposes, if an entity exists under the law of a jurisdiction different from the jurisdiction under which the entity originally was formed, incorporated, or created or otherwise came into being, then the jurisdiction under which the entity then exists is treated as the jurisdiction of formation; or
    (b) In the case of a limited liability partnership or foreign limited liability partnership, the jurisdiction in which the partnership's statement of qualification or equivalent document is filed. See Florida Statutes 607.01401
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Mail: means the United States mail, facsimile transmissions, and private mail carriers handling nationwide mail services. See Florida Statutes 607.01401
  • Membership: means the rights of a member in a domestic or foreign nonprofit corporation. See Florida Statutes 607.01401
  • Merger: means a transaction pursuant to…. See Florida Statutes 607.01401
  • Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Organic law: means the laws of the jurisdiction in which the entity was formed. See Florida Statutes 607.01401
  • Organic rules: means the public organic record and private organic rules of an entity. See Florida Statutes 607.01401
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: includes individuals, children, firms, associations, joint adventures, partnerships, estates, trusts, business trusts, syndicates, fiduciaries, corporations, and all other groups or combinations. See Florida Statutes 1.01
  • Person: includes an individual and an entity. See Florida Statutes 607.01401
  • Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
  • Principal office: means the office (in or out of this state) where the principal executive offices of a domestic or foreign corporation are located as designated in the articles of incorporation or other initial filing until an annual report has been filed, and thereafter as designated in the annual report. See Florida Statutes 607.01401
  • Private organic rules: means the rules, whether or not in a record, which govern the internal affairs of an entity, are binding on all its interest holders, and are not part of its public organic record, if any. See Florida Statutes 607.01401
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Proceeding: includes a civil suit, a criminal action, an administrative action, and an investigatory action. See Florida Statutes 607.01401
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Protected agreement: means :
    (a) A record evidencing indebtedness and any related agreement in effect on January 1, 2020;
    (b) An agreement that is binding on an entity on January 1, 2020;
    (c) The organic rules of an entity in effect on January 1, 2020; or
    (d) An agreement that is binding on any of the governors or interest holders of an entity on January 1, 2020. See Florida Statutes 607.01401
  • Proxy voting: The practice of allowing a legislator to cast a vote in committee for an absent legislator.
  • public accounting: means :
    (a) Offering to perform or performing for the public one or more types of services involving the expression of an opinion on financial statements, the attestation as an expert in accountancy to the reliability or fairness of presentation of financial information, the utilization of any form of opinion or financial statements that provide a level of assurance, the utilization of any form of disclaimer of opinion which conveys an assurance of reliability as to matters not specifically disclaimed, or the expression of an opinion on the reliability of an assertion by one party for the use by a third party;
    (b) Offering to perform or performing for the public one or more types of services involving the use of accounting skills, or one or more types of tax, management advisory, or consulting services, by any person who is a certified public accountant who holds an active license, issued pursuant to this chapter, or who is authorized to practice public accounting pursuant to the practice privileges granted in…. See Florida Statutes 473.302
  • public accounting firm: means a sole proprietorship, partnership, corporation, limited liability company, firm, or any other legal entity licensed under…. See Florida Statutes 473.302
  • Public organic record: means a record, the filing of which by a governmental body is required to form an entity, and an amendment to or restatement of such record. See Florida Statutes 607.01401
  • Record date: means the date fixed for determining the identity of the corporation's shareholders and their share holdings for purposes of this chapter. See Florida Statutes 607.01401
  • Record shareholder: means :
    (a) The person in whose name shares are registered in the records of the corporation; or
    (b) The person identified as a beneficial owner of shares in the beneficial ownership certificate under…. See Florida Statutes 607.01401
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Secretary: means the corporate officer to whom the board of directors has delegated responsibility under…. See Florida Statutes 607.01401
  • Secretary of state: means the Secretary of State of the State of Florida. See Florida Statutes 607.01401
  • Service of process: The service of writs or summonses to the appropriate party.
  • Share exchange: means a transaction pursuant to…. See Florida Statutes 607.01401
  • Shareholder: means a record shareholder. See Florida Statutes 607.01401
  • Shares: means the units into which the proprietary interests in a corporation are divided. See Florida Statutes 607.01401
  • signature: means , with present intent to authenticate or adopt a document:
    (a) To execute or adopt a tangible symbol on a document, which includes any manual facsimile or conformed signature; or
    (b) To attach or to logically associate with an electronic transmission an electronic sound, symbol, or process, which includes an electronic signature in an electronic transmission. See Florida Statutes 607.01401
  • Subpoena: A command to a witness to appear and give testimony.
  • Subscriber: means a person who subscribes for shares in a corporation, whether before or after incorporation. See Florida Statutes 607.01401
  • Testify: Answer questions in court.
  • Treasury shares: means shares of a corporation that belong to the issuing corporation, which shares are authorized and issued shares that are not outstanding, are not canceled, and have not been restored to the status of authorized but unissued shares. See Florida Statutes 607.01401
  • Trustee: A person or institution holding and administering property in trust.
  • Type of entity: means a generic form of entity either:
    (a) Recognized at common law; or
    (b) Formed under an organic law, regardless of whether some entities formed under that organic law are subject to provisions of that law that create different categories of the form of entity. See Florida Statutes 607.01401
  • Uniform Accountancy Act: means the Uniform Accountancy Act, Seventh Edition, dated May 2014 and published by the American Institute of Certified Public Accountants and the National Association of State Boards of Accountancy. See Florida Statutes 473.302
  • United States: includes district, authority, bureau, commission, department, and any other agency of the United States. See Florida Statutes 607.01401
  • Unrestricted voting trust beneficial owner: means , with respect to any shareholder rights, a voting trust beneficial owner whose entitlement to exercise the shareholder right in question is not inconsistent with the voting trust agreement. See Florida Statutes 607.01401
  • Voting group: means all shares of one or more classes or series that under the articles of incorporation or this chapter are entitled to vote and be counted together collectively on a matter at a meeting of shareholders. See Florida Statutes 607.01401
  • Voting trust beneficial owner: means an owner of a beneficial interest in shares of the corporation held in a voting trust established pursuant to…. See Florida Statutes 607.01401
  • Writing: means printing, typewriting, electronic communication, or other communication that is reducible to a tangible form. See Florida Statutes 607.01401