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CS/CS/HB 373: Public Accountancy

GENERAL BILL by Regulatory Affairs Committee ; Government Operations Appropriations Subcommittee ; Raulerson ; (CO-INTRODUCERS) Bileca ; Richardson ; Stevenson

Public Accountancy; Revises definition of term "licensed audit firm"; revises practice requirements for partnerships, corporations, & limited liability companies; revises provisions relating to licensure of firms & public accounting firms; revises definition of term "quality review" to include peer review.

Effective Date: 7/1/2015
 Last Action: 6/17/2015 - Chapter No. 2015-174
Bill Text: PDF

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  • Bill History

    Date Chamber Action
    1/20/2015 House • Filed
    1/28/2015 House • Referred to Business and Professions Subcommittee; Government Operations Appropriations Subcommittee; Regulatory Affairs Committee -HJ 33
    2/3/2015 House • On Committee agenda-- Business and Professions Subcommittee, 02/10/15, 8:00 am, 12 HOB
    2/10/2015 House • Favorable by Business and Professions Subcommittee; YEAS 13 NAYS 0 -HJ 134
    • Now in Government Operations Appropriations Subcommittee -HJ 134
    3/3/2015 House • Introduced -HJ 33
    3/6/2015 House • On Committee agenda-- Government Operations Appropriations Subcommittee, 03/10/15, 12:30 pm, Morris Hall
    3/10/2015 House • CS by Government Operations Appropriations Subcommittee; YEAS 10 NAYS 0 -HJ 216
    3/11/2015 House • Pending review of CS under Rule 7.19(c)
    • CS by Government Operations Appropriations Subcommittee read 1st time -HJ 212
    3/12/2015 House • Now in Regulatory Affairs Committee -HJ 222
    3/30/2015 House • On Committee agenda-- Regulatory Affairs Committee, 04/01/15, 8:00 am, Sumner Hall
    4/1/2015 House • CS/CS by- Regulatory Affairs Committee; YEAS 14 NAYS 0 -HJ 429
    4/2/2015 House • Pending review of CS -under Rule 7.19(c)
    • CS/CS by Regulatory Affairs Committee read 1st time -HJ 426
    4/3/2015 House • Placed on Calendar -HJ 436
    4/17/2015 House • Placed on Special Order Calendar, 04/21/15
    4/21/2015 House • Read 2nd time -HJ 607
    • Placed on 3rd reading
    4/22/2015 House • Read 3rd time -HJ 654
    • CS passed; YEAS 114 NAYS 0 -HJ 655
    4/22/2015 Senate • In Messages
    • Referred to Regulated Industries; Fiscal Policy -SJ 508
    • Received -SJ 508
    4/23/2015 Senate • Withdrawn from Regulated Industries; Fiscal Policy -SJ 580
    • Placed on Calendar, on 2nd reading -SJ 580
    • Substituted for CS/SB 636 -SJ 580
    • Read 2nd time -SJ 580
    • Read 3rd time -SJ 580
    • CS passed; YEAS 40 NAYS 0 -SJ 580
    4/23/2015 House • Ordered enrolled -HJ 761
    6/1/2015 • Signed by Officers and presented to Governor
    6/16/2015 • Approved by Governor
    6/17/2015 • Chapter No. 2015-174

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  • CS/CS/HB 373, Enrolled (Current Bill Version) Posted 4/24/2015 at 9:18 AM

    Bill Text:   PDF
    Analyses:   None

    Related Bills (1)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    S 636 (c1) Public Accountancy Latvala Identical Last Action: 4/23/2015 S Laid on Table, companion bill(s) passed, see CS/CS/HB 373 (Ch. 2015-174) -SJ 580
    Location: Laid on Table     		Track This Bill

    Citations - Statutes (6)

    Citation Catchline Location in Bill Location In Bill Help
    473.302 Definitions. Page 1 (pdf)
    473.309 Practice requirements for partnerships, corporations, and limited liability companies; business entities practicing public accounting. Page 2 (pdf)
    473.3101 Licensure of sole proprietors, partnerships, corporations, limited liability companies, and other legal entities. Page 5 (pdf)
    473.3125 Peer review. Page 8 (pdf)
    473.316 Communications between the accountant and client privileged. Page 7 (pdf)
    473.322 Prohibitions; penalties. Page 8 (pdf)

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  • CS/CS/HB 373, Committee Substitute 2 Posted 4/2/2015 at 3:26 PM

    Bill Text:   PDF
    Analyses:   None

    Related Bills (1)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    S 636 (c1) Public Accountancy Latvala Identical Last Action: 4/23/2015 S Laid on Table, companion bill(s) passed, see CS/CS/HB 373 (Ch. 2015-174) -SJ 580
    Location: Laid on Table     		Track This Bill

    Floor Amendments (1)

    Amendment Sponsor Filed Last Floor Action Format
    410249 - Amendment
    Remove line 23 and insert:     		Gaetz 4/20/2015
    1:27 PM     		House: Withdrawn
    4/21/2015     		PDF

    Floor Votes (2)

    Date Chamber Result
    4/22/2015 11:15 AM House 114 Yeas - 0 Nays
    4/23/2015 2:25 PM Senate 40 Yeas - 0 Nays

    Citations - Statutes (6)

    Citation Catchline Location in Bill Location In Bill Help
    473.302 Definitions. Page 1 (pdf)
    473.309 Practice requirements for partnerships, corporations, and limited liability companies; business entities practicing public accounting. Page 2 (pdf)
    473.3101 Licensure of sole proprietors, partnerships, corporations, limited liability companies, and other legal entities. Page 5 (pdf)
    473.3125 Peer review. Page 8 (pdf)
    473.316 Communications between the accountant and client privileged. Page 7 (pdf)
    473.322 Prohibitions; penalties. Page 8 (pdf)

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  • CS/HB 373, Committee Substitute 1 Posted 3/11/2015 at 10:06 AM

    Bill Text:   PDF
    Analyses:   Regulatory Affairs Committee (Post-Meeting) 4/2/2015 (pdf)

    Related Bills (1)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    S 636 (c1) Public Accountancy Latvala Similar Last Action: 4/23/2015 S Laid on Table, companion bill(s) passed, see CS/CS/HB 373 (Ch. 2015-174) -SJ 580
    Location: Laid on Table     		Track This Bill

    Committee Amendments (1)

    Amendment Sponsor Filed Last Committee Action Format
    447991 - Amendment
    Remove line 53 and insert:     		Raulerson 3/31/2015
    7:33 PM     		Adopted without Objection
    4/1/2015     		PDF

    Citations - Statutes (6)

    Citation Catchline Location in Bill Location In Bill Help
    473.302 Definitions. Page 1 (pdf)
    473.309 Practice requirements for partnerships, corporations, and limited liability companies; business entities practicing public accounting. Page 2 (pdf)
    473.3101 Licensure of sole proprietors, partnerships, corporations, limited liability companies, and other legal entities. Page 5 (pdf)
    473.3125 Peer review. Page 8 (pdf)
    473.316 Communications between the accountant and client privileged. Page 7 (pdf)
    473.322 Prohibitions; penalties. Page 8 (pdf)

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  • HB 373, Original Filed Version Posted 1/20/2015 at 8:51 AM

    Bill Text:   PDF
    Analyses:   Business and Professions Subcommittee (Post-Meeting) 6/17/2015 (pdf)
    Government Operations Appropriations Subcommittee (Post-Meeting) 3/11/2015 (pdf)

    Related Bills (1)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    S 636 Public Accountancy Latvala Identical Last Action: 4/23/2015 S Laid on Table, companion bill(s) passed, see CS/CS/HB 373 (Ch. 2015-174) -SJ 580
    Location: Laid on Table     		Track This Bill

    Committee Amendments (1)

    Amendment Sponsor Filed Last Committee Action Format
    052561 - Strike All Amendment
    Remove everything after the enacting clause and insert:     		Raulerson 3/9/2015
    6:54 PM     		Adopted without Objection
    3/10/2015     		PDF

    Citations - Statutes (3)

    Citation Catchline Location in Bill Location In Bill Help
    473.302 Definitions. Page 1 (pdf)
    473.3101 Licensure of sole proprietors, partnerships, corporations, limited liability companies, and other legal entities. Page 2 (pdf)
    473.316 Communications between the accountant and client privileged. Page 3 (pdf)

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