Florida 2025 Regular Session Status: Passed Senate 3 R cosponsors

SB 160 — Public Accountancy

Last action — Died in Messages

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2025 Regular Session. It reached “Passed Senate” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there are no live odds of enactment. It would have to be reintroduced in the current session to move again.

Summary

Public Accountancy; Authorizing the Board of Accountancy to competitively procure contracted services with certain corporations not for profit for the performance of certain duties assigned to the Division of Certified Public Accounting of the Department of Business and Professional Regulation; revising the education and work experience requirements for a certified public accountant license; revising requirements for the approval of providers who administer continuing education on ethics for certified public accountants, etc.

Bill Text

What changed in the latest version

369 added · 371 removed

369 line(s) added, 371 removed.

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CS for SB 160 First Engrossed 2025160e1 A bill to be entitled An act relating to public accountancy;
Florida Senate - 2025 CS for SB 160 By the Committee on Regulated Industries;
and Senators Gruters and Boyd 580-02000-25 2025160c1 A bill to be entitled An act relating to public accountancy;
authorizing the Board of Accountancy to competitively procure contracted services with certain corporations not for profit for the performance of certain duties assigned to the Division of Certified Public Accounting of the Department of Business and Professional Regulation;
authorizing the Board of Accountancy to contract with certain corporations not for profit for the performance of certain duties assigned to the Division of Certified Public Accounting of the Department of Business and Professional Regulation;
authorizing the board to rescind such contracted services at any time by a majority vote;
revising requirements for certified public accountants licensed in another state or a territory of the United States to practice in Page 1 of 13 CODING:
revising requirements for certified public accountants licensed in another state or a territory of the United States to practice in this state without obtaining a license;
Words stricken are deletions;
words underlined are additions.
CS for SB 160 First Engrossed 2025160e1 this state without obtaining a license;
473.312, F.S., in references thereto;
473.312, F.S., Page 1 of 13 CODING:
Words stricken are deletions;
words underlined are additions.
Florida Senate - 2025 CS for SB 160 580-02000-25 2025160c1 in references thereto;
However, these terms shall not include services provided by the American Institute of Certified Public Accountants or the Florida Institute of Certified Public Accountants, or any full Page 2 of 13 CODING:
However, these terms shall not include services provided by the American Institute of Certified Public Accountants or the Florida Institute of Certified Public Accountants, or any full service association of certified public accounting firms whose plans of administration have been approved by the board, to their members or services performed by these entities in Page 2 of 13 CODING:
CS for SB 160 First Engrossed 2025160e1 service association of certified public accounting firms whose plans of administration have been approved by the board, to their members or services performed by these entities in reviewing the services provided to the public by members of these entities.
Florida Senate - 2025 CS for SB 160 580-02000-25 2025160c1 reviewing the services provided to the public by members of these entities.
473.3035 Division of Certified Public Accounting.— (1) All services concerning this chapter, including, but not limited to, recordkeeping services, examination services, legal services, and investigative services, and those services in chapter 455 necessary to perform the duties of this chapter are shall be provided by the Division of Certified Public Accounting.
473.3035 Division of Certified Public Accounting.— (1) All services concerning this chapter, including, but not limited to, recordkeeping services, examination services, legal services, and investigative services, and those services in chapter 455 necessary to perform the duties of this chapter are assigned to shall be provided by the Division of Certified Public Accounting.
The board may, by majority vote, delegate a duty or duties to the appropriate division within the department or competitively procure contracted services pursuant to part I of chapter 287 for the performance of such duties, except for investigative services.
The board may, by majority vote, delegate such a duty or duties to the appropriate division within the department or contract pursuant to part I of chapter 287 for the performance of such duties by corporations not for profit organized before 2024 under chapter 617.
All such contracted services must be fulfilled by corporations organized under chapter 617.
The board may, by majority vote, rescind any such delegation of duties at any time.
The board may, by majority vote, rescind any such delegation of duties or contracted services at any time.
(a) The applicant has completed 120 semester hours or 180 Page 3 of 13 CODING:
(a) The applicant has completed 120 semester hours or 180 quarter hours from an accredited college or university with a concentration in accounting and business courses as prescribed specified by the board by rule;
and (b) The applicant shows that she or he has good moral Page 3 of 13 CODING:
CS for SB 160 First Engrossed 2025160e1 quarter hours from an accredited college or university with a concentration in accounting and business courses as prescribed specified by the board by rule;
Florida Senate - 2025 CS for SB 160 580-02000-25 2025160c1 character.
and (b) The applicant shows that she or he has good moral character.
(b) Which educational institutions, in addition to the universities in the State University System of Florida, shall be Page 4 of 13 CODING:
(b) Which educational institutions, in addition to the universities in the State University System of Florida, shall be deemed to be accredited colleges or universities;
(c) What courses and number of hours constitute a major in accounting;
and (d) What courses and number of hours constitute additional Page 4 of 13 CODING:
CS for SB 160 First Engrossed 2025160e1 deemed to be accredited colleges or universities;
Florida Senate - 2025 CS for SB 160 580-02000-25 2025160c1 accounting courses acceptable under s.
(c) What courses and number of hours constitute a major in accounting;
and (d) What courses and number of hours constitute additional accounting courses acceptable under s.
(b) The board shall prescribe the coursework required for a Page 5 of 13 CODING:
(b) The board shall prescribe the coursework required for a concentration in accounting and business.
The board may deem an applicant to have satisfied requirements for such coursework if the applicant receives a baccalaureate or higher degree in accounting or finance conferred by an accredited college or Page 5 of 13 CODING:
CS for SB 160 First Engrossed 2025160e1 concentration in accounting and business.
Florida Senate - 2025 CS for SB 160 580-02000-25 2025160c1 university in a state or territory of the United States.
The board may deem an applicant to have satisfied requirements for such coursework if the applicant receives a baccalaureate or higher degree in accounting or finance conferred by an accredited college or university in a state or territory of the United States.
(b) However, an applicant who completed the requirements of Page 6 of 13 CODING:
(b) However, an applicant who completed the requirements of subsection (4) on or before December 31, 2008, and who passes the licensure examination on or before June 30, 2010, is exempt from the requirements of this subsection.
(6)(a) An applicant for licensure must shall show that he Page 6 of 13 CODING:
CS for SB 160 First Engrossed 2025160e1 subsection (4) on or before December 31, 2008, and who passes the licensure examination on or before June 30, 2010, is exempt from the requirements of this subsection.
Florida Senate - 2025 CS for SB 160 580-02000-25 2025160c1 or she the applicant has good moral character.
(6)(a) An applicant for licensure must shall show that he or she the applicant has good moral character.
(a) Is not licensed and has not been licensed in any state or territory and who has met the requirements of this section for education, work experience, and good moral character and has passed a national, regional, state, or territorial licensing Page 7 of 13 CODING:
(a) Is not licensed and has not been licensed in any state or territory and who has met the requirements of this section for education, work experience, and good moral character and has passed a national, regional, state, or territorial licensing examination that is substantially equivalent to the examination required by s.
Words stricken are deletions;
words underlined are additions.
CS for SB 160 First Engrossed 2025160e1 examination that is substantially equivalent to the examination required by s.
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holds an active a valid license in good standing to practice public accounting issued by another state or a territory of the United States, if the applicant has maintained good moral character and, at the time of licensure by such other state or territory, the applicant was required to show evidence of having obtained at least a baccalaureate degree from an accredited college or university and having passed the Uniform CPA Examination criteria for issuance of such license were substantially equivalent to the licensure criteria that existed in this state at the time the license was issued;
holds an active a valid license in good standing to practice public accounting issued by another state or a Page 7 of 13 CODING:
Words stricken are deletions;
words underlined are additions.
Florida Senate - 2025 CS for SB 160 580-02000-25 2025160c1 territory of the United States, if the applicant has maintained good moral character and, at the time of licensure by such other state or territory, the applicant was required to show evidence of having obtained at least a baccalaureate degree from an accredited college or university and having passed the Uniform CPA Examination criteria for issuance of such license were substantially equivalent to the licensure criteria that existed in this state at the time the license was issued;
(8)(9) An international applicant who seeks licensure as a certified public accountant in this state must do at least one Page 8 of 13 CODING:
(8)(9) An international applicant who seeks licensure as a certified public accountant in this state must do at least one of the following:
(a) Hold an active license in good standing to If the applicant has at least 5 years of experience in the practice of public accountancy in the United States or in the practice of Page 8 of 13 CODING:
CS for SB 160 First Engrossed 2025160e1 of the following:
Florida Senate - 2025 CS for SB 160 580-02000-25 2025160c1 public accountancy or its equivalent in a foreign country that the International Qualifications Appraisal Board of the National Association of State Boards of Accountancy has determined has licensure standards that are substantially equivalent to those in the United States, or has at least 5 years of work experience that meets the requirements of subsection (5), the board must waive the requirements of subsection (4) which are in excess of a baccalaureate degree.
(a) Hold an active license in good standing to If the applicant has at least 5 years of experience in the practice of public accountancy in the United States or in the practice of public accountancy or its equivalent in a foreign country that the International Qualifications Appraisal Board of the National Association of State Boards of Accountancy has determined has licensure standards that are substantially equivalent to those in the United States, or has at least 5 years of work experience that meets the requirements of subsection (5), the board must waive the requirements of subsection (4) which are in excess of a baccalaureate degree.
The board shall have the authority Page 9 of 13 CODING:
The board shall have the authority to establish the standards for experience that meet this requirement.
(9)(10) The board may refuse to certify for licensure any applicant who is under investigation in another state for any Page 9 of 13 CODING:
CS for SB 160 First Engrossed 2025160e1 to establish the standards for experience that meet this requirement.
Florida Senate - 2025 CS for SB 160 580-02000-25 2025160c1 act that would constitute a violation of this act or chapter 455, until such time as the investigation is complete and disciplinary proceedings are have been terminated.
(9)(10) The board may refuse to certify for licensure any applicant who is under investigation in another state for any act that would constitute a violation of this act or chapter 455, until such time as the investigation is complete and disciplinary proceedings are have been terminated.
473.3141 Certified public accountants licensed in other states.— Page 10 of 13 CODING:
473.3141 Certified public accountants licensed in other states.— (1) Except as otherwise provided in this chapter, An individual who holds an active license in good standing to practice public accounting in another state or a territory of the United States and who does not have an office in this state Page 10 of 13 CODING:
CS for SB 160 First Engrossed 2025160e1 (1) Except as otherwise provided in this chapter, An individual who holds an active license in good standing to practice public accounting in another state or a territory of the United States and who does not have an office in this state has the privileges of Florida certified public accountants and may provide public accounting services in this state without obtaining a license under this chapter or notifying or registering with the board or paying a fee if, at the time of licensure by such other state or territory, the individual was required to show evidence of having obtained at least a baccalaureate degree and having passed the Uniform CPA Examination:
Florida Senate - 2025 CS for SB 160 580-02000-25 2025160c1 has the privileges of Florida certified public accountants and may provide public accounting services in this state without obtaining a license under this chapter or notifying or registering with the board or paying a fee if, at the time of licensure by such other state or territory, the individual was required to show evidence of having obtained at least a baccalaureate degree and having passed the Uniform CPA Examination:
(3) An individual certified public accountant from another state or a territory of the United States who practices pursuant Page 11 of 13 CODING:
(3) An individual certified public accountant from another state or a territory of the United States who practices pursuant to this section, and the firm that employs that individual, must shall both consent, as a condition of the privilege of practicing in this state:
(a) To the personal and subject matter jurisdiction and Page 11 of 13 CODING:
CS for SB 160 First Engrossed 2025160e1 to this section, and the firm that employs that individual, must shall both consent, as a condition of the privilege of practicing in this state:
Florida Senate - 2025 CS for SB 160 580-02000-25 2025160c1 disciplinary authority of the board;
(a) To the personal and subject matter jurisdiction and disciplinary authority of the board;
If the state in Page 12 of 13 CODING:
If the state in which the nonresident licensee’s office is located has no continuing education requirements for license renewals, the nonresident licensee must comply with the continuing education requirements in s.
473.312.
Page 12 of 13 CODING:
CS for SB 160 First Engrossed 2025160e1 which the nonresident licensee’s office is located has no continuing education requirements for license renewals, the nonresident licensee must comply with the continuing education requirements in s.
Florida Senate - 2025 CS for SB 160 580-02000-25 2025160c1 Section 9.
473.312.
Section 9.
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Action History

  1. Died in Messages

  2. Indefinitely postponed and withdrawn from consideration

  3. In Messages

  4. Immediately certified

  5. CS passed as amended; YEAS 39 NAYS 0

  6. Read 3rd time

  7. Amendment(s) adopted (664608)

  8. Read 2nd time

  9. Placed on Special Order Calendar, 03/19/25

  10. Placed on Calendar, on 2nd reading

  11. Favorable by- Rules; YEAS 24 NAYS 0

  12. On Committee agenda-- Rules, 03/12/25, 11:00 am, 412 Knott Building

  13. Now in Rules

  14. Favorable by Appropriations Committee on Agriculture, Environment, and General Government; YEAS 11 NAYS 0

  15. CS by Regulated Industries read 1st time

  16. Introduced

  17. On Committee agenda-- Appropriations Committee on Agriculture, Environment, and General Government, 03/05/25, 11:00 am, 412 Knott Building

  18. Now in Appropriations Committee on Agriculture, Environment, and General Government

  19. Pending reference review under Rule 4.7(2) - (Committee Substitute)

  20. CS by Regulated Industries; YEAS 8 NAYS 0

  21. On Committee agenda-- Regulated Industries, 02/18/25, 4:00 pm, 412 Knott Building

  22. Referred to Regulated Industries; Appropriations Committee on Agriculture, Environment, and General Government; Rules

  23. Filed

Sponsors

Sponsorship breakdown

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2 sponsors · 2 co-sponsors · 160 not signed on

Sponsors (2)

Co-sponsors (2)

Not signed on (160)

160 members have not signed on to this bill.

Show all 160 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Third Reading

Passed 39 Yea · 0 Nay
Party YeaNayPresentNot Voting
Democrat 10000
Republican 25000
Unaffiliated 3000
No Party Affiliation 1000
Total 39000
% of votes cast 100%0%0%0%
How each member voted (39)
Member Party Vote
Ingoglia — Yea
Collins — Yea
Fine — Yea
Arrington, Kristen Aston Democrat Yea
Berman, Lori Democrat Yea
Bernard, Mack Democrat Yea
Davis, Tracie Democrat Yea
Jones, Shevrin D. "Shev" Democrat Yea
Osgood, Rosalind Democrat Yea
Polsky, Tina Scott Democrat Yea
Rouson, Darryl Ervin Democrat Yea
Sharief, Barbara Democrat Yea
Smith, Carlos Guillermo Democrat Yea
Pizzo, Jason W. B. No Party Affiliation Yea
Albritton, Ben Republican Yea
Boyd, Jim Republican Yea
Bradley, Jennifer Republican Yea
Brodeur, Jason Republican Yea
Burgess, Danny Republican Yea
Burton, Colleen Republican Yea
Calatayud, Alexis Republican Yea
DiCeglie, Nick Republican Yea
Gaetz, Don Republican Yea
Garcia, Ileana Republican Yea
Grall, Erin Republican Yea
Gruters, Joe Republican Yea
Harrell, Gayle Republican Yea
Hooper, Ed Republican Yea
Leek, Thomas J. "Tom" Republican Yea
Martin, Jonathan Republican Yea
McClain, Stan Republican Yea
Passidomo, Kathleen Republican Yea
Rodriguez, Ana Maria Republican Yea
Simon, Corey Republican Yea
Truenow, Keith L. Republican Yea
Trumbull, Jay Republican Yea
Vacant Republican Yea
Wright, Tom A. Republican Yea
Yarborough, Clay Republican Yea

Official roll call →

Favorable

Passed 24 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Republican 18000
Democrat 5000
Unaffiliated 1000
No Party Affiliation 0001
Total 24001
% of votes cast 96%0%0%4%
How each member voted (25)
Member Party Vote
Ingoglia — Yea
Berman, Lori Democrat Yea
Davis, Tracie Democrat Yea
Jones, Shevrin D. "Shev" Democrat Yea
Osgood, Rosalind Democrat Yea
Rouson, Darryl Ervin Democrat Yea
Pizzo, Jason W. B. No Party Affiliation Not Voting
Boyd, Jim Republican Yea
Bradley, Jennifer Republican Yea
Brodeur, Jason Republican Yea
Burgess, Danny Republican Yea
Burton, Colleen Republican Yea
DiCeglie, Nick Republican Yea
Gaetz, Don Republican Yea
Garcia, Ileana Republican Yea
Gruters, Joe Republican Yea
Harrell, Gayle Republican Yea
Hooper, Ed Republican Yea
Martin, Jonathan Republican Yea
Passidomo, Kathleen Republican Yea
Rodriguez, Ana Maria Republican Yea
Simon, Corey Republican Yea
Trumbull, Jay Republican Yea
Vacant Republican Yea
Wright, Tom A. Republican Yea

Official roll call →

Favorable

Passed 11 Yea · 0 Nay · 2 Other
Party YeaNayPresentNot Voting
Democrat 3000
Republican 6001
Unaffiliated 1001
No Party Affiliation 1000
Total 11002
% of votes cast 85%0%0%15%
How each member voted (13)
Member Party Vote
Collins — Yea
Fine — Not Voting
Arrington, Kristen Aston Democrat Yea
Berman, Lori Democrat Yea
Sharief, Barbara Democrat Yea
Pizzo, Jason W. B. No Party Affiliation Yea
Brodeur, Jason Republican Yea
Burton, Colleen Republican Yea
DiCeglie, Nick Republican Yea
Grall, Erin Republican Yea
McClain, Stan Republican Yea
Rodriguez, Ana Maria Republican Not Voting
Truenow, Keith L. Republican Yea

Official roll call →

Favorable with Committee Substitute

Passed 8 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Democrat 1000
Republican 5000
Unaffiliated 2000
No Party Affiliation 0001
Total 8001
% of votes cast 89%0%0%11%
How each member voted (9)
Member Party Vote
Fine — Yea
Ingoglia — Yea
Bernard, Mack Democrat Yea
Pizzo, Jason W. B. No Party Affiliation Not Voting
Boyd, Jim Republican Yea
Bradley, Jennifer Republican Yea
Burgess, Danny Republican Yea
Calatayud, Alexis Republican Yea
Gruters, Joe Republican Yea

Official roll call →

Subjects

finance labor education
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does SB 160 do?
Public Accountancy; Authorizing the Board of Accountancy to competitively procure contracted services with certain corporations not for profit for the performance of certain duties assigned to the Division of Certified Public Accounting of the Department of Business and Professional Regulation; revising the education and work experience requirements for a certified public accountant license; revising requirements for the approval of providers who administer continuing education on ethics for certified public accountants, etc.
Who sponsors SB 160?
SB 160 is sponsored by Rodriguez, Ana Maria (Republican), Boyd, Jim (Republican), Gruters, Joe (Republican), and Regulated Industries.
What is the current status of SB 160?
This bill died with 2025 Regular Session. It reached “Passed Senate” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track SB 160?
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