The Florida Senate

CS/SB 636: Public Accountancy

GENERAL BILL by Regulated Industries ; Latvala

Public Accountancy; Revising the definition of the term “licensed audit firm”; revising practice requirements for partnerships, corporations, and limited liability companies; revising provisions relating to the licensure of firms and public accounting firms; revising the definition of the term “quality review” to include a peer review, etc.

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• Bill History

  Date	Chamber	Action
  2/3/2015	Senate	• Filed
  2/6/2015	Senate	• Referred to Regulated Industries; Fiscal Policy -SJ 75
  3/3/2015	Senate	• Introduced -SJ 75
  3/26/2015	Senate	• On Committee agenda-- Regulated Industries, 03/31/15, 1:30 pm, 110 Senate Office Building
  3/31/2015	Senate	• CS by Regulated Industries; YEAS 11 NAYS 0 -SJ 343
  4/2/2015	Senate	• Pending reference review under Rule 4.7(2) - (Committee Substitute) • Now in Fiscal Policy -SJ 343 • CS by Regulated Industries read 1st time -SJ 345
  4/10/2015	Senate	• On Committee agenda-- Fiscal Policy, 04/15/15, 9:00 am, 412 Knott Building
  4/15/2015	Senate	• Favorable by- Fiscal Policy; YEAS 9 NAYS 0 -SJ 425 • Placed on Calendar, on 2nd reading -SJ 425
  4/16/2015	Senate	• Placed on Special Order Calendar, 04/22/15
  4/22/2015	Senate	• Read 2nd time -SJ 476 • Placed on 3rd reading
  4/23/2015	Senate	• Read 3rd time -SJ 580 • Substituted CS/CS/HB 373 -SJ 580 • Laid on Table, companion bill(s) passed, see CS/CS/HB 373 (Ch. 2015-174) -SJ 580

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• CS/SB 636, Committee Substitute 1 (Current Bill Version) Posted 4/2/2015 at 8:03 AM

  Bill Text:	Web Page | PDF

  Analyses:	Fiscal Policy (Pre-Meeting) 4/14/2015 (pdf) Fiscal Policy (Post-Meeting) 4/15/2015 (pdf)

  Related Bills (1)

  Bill Number	Subject	Filed By	Relationship	Last Action and Location	Track Bills
  H 373 (er)	Public Accountancy	Raulerson	Identical	Last Action: 6/17/2015 Chapter No. 2015-174 Location: Became Law

  Committee Votes (1)

  Date	Committee	Result
  4/15/2015 9:00 AM	Fiscal Policy	9 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 7 (pdf)
  473.316	Communications between the accountant and client privileged.	Page 7 (pdf)
  473.322	Prohibitions; penalties.	Page 8 (pdf)

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• SB 636, Original Filed Version Posted 2/3/2015 at 10:43 AM

  Bill Text:	Web Page | PDF

  Analyses:	Regulated Industries (Pre-Meeting) 3/30/2015 (pdf) Regulated Industries (Post-Meeting) 4/1/2015 (pdf)

  Related Bills (1)

  Bill Number	Subject	Filed By	Relationship	Last Action and Location	Track Bills
  H 373 (c1)	Public Accountancy	Raulerson	Compare	Last Action: 6/17/2015 Chapter No. 2015-174 Location: Became Law

  Committee Amendments (1)

  Amendment	Sponsor	Filed	Last Committee Action	Format
  887682 - Amendment (Delete All) Delete everything after the enacting clause and insert:	Regulated Industries (Latvala)	3/30/2015 12:26 PM	Replaced by Committee Substitute 4/1/2015	Web Page PDF

  Committee Votes (1)

  Date	Committee	Result
  3/31/2015 1:30 PM	Regulated Industries	11 Yeas - 0 Nays

  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 1 (pdf)
  473.316	Communications between the accountant and client privileged.	Page 2 (pdf)

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