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Bill

SB 364

Relating to: the regulation of family and group child care centers. (FE)

2025-2026 Regular Session Introduced by Rachael Cabral-Guevara and 1 co-sponsor

SB 364 modernizes Florida's CPA regulations, updating licensure requirements and enhancing oversight to ensure public trust and protect against dishonest practices.

Failed to pass pursuant to Senate Joint Resolution 1
0
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Bill Summary · SB 364

Summary of SB 364 - Public Accountancy

Bill Information:
- Bill Number: SB 364
- Title: Public Accountancy
- Status: Filed
- Introduced: November 04, 2025
- Classification: Bill
- Subject: Regulation of Professions and Occupations
- Primary Sponsor: Senator Gruters
- Cosponsor: Senator Rodriguez

Purpose and Intent

SB 364 aims to amend various sections of Florida Statutes related to public accountancy. The bill seeks to enhance the regulatory framework governing certified public accountants (CPAs) in Florida, ensuring public welfare through improved standards of practice and accountability.

Key Provisions

The bill includes several significant amendments to existing statutes:

  1. Technical Changes:

    • Updates the purpose of Chapter 473 to reflect the necessity of regulating public accounting for public welfare.

  2. Definitions:

    • Deletes the definition of the term "Uniform Accountancy Act" from the statutes.

  3. Board Authority:

    • Authorizes the Board of Accountancy to competitively procure contracted services from non-profit corporations for specific duties related to the Division of Certified Public Accounting.
    • Allows the Board to rescind such contracts at any time by a majority vote.

  4. Licensure Requirements:

    • Revises education and work experience requirements for obtaining a CPA license, including:
      • Prescribing specific coursework necessary for licensure.
      • Updating requirements for licensure by endorsement and for international applicants.
    • Deletes obsolete language to streamline the licensure process.

  5. Continuing Education:

    • Revises the approval process for providers of continuing education on ethics for CPAs, giving preference to certain providers.

  6. Examination Standards:

    • Establishes standards for determining passing grades for the CPA licensure examination and defines what constitutes accredited educational institutions.

Impact

  • Professionals Affected: The bill primarily impacts certified public accountants, accounting firms, and educational institutions offering accounting programs in Florida.
  • Public Assurance: By enhancing the regulatory framework, the bill aims to protect the public from dishonest practices and ensure that CPAs meet minimum competence standards.

Procedural Aspects

  • The bill was filed on November 04, 2025, and is currently in the legislative process. Further actions and discussions will determine its progression through the Florida Senate.

Conclusion

SB 364 represents a significant step towards modernizing the regulation of public accountancy in Florida. By updating licensure requirements and enhancing the authority of the Board of Accountancy, the bill seeks to ensure that the public can rely on the integrity and competence of certified public accountants in the state.

Compiled from official sources — confirm details with the bill’s official record.

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