The 2023 Florida Statutes (including Special Session C)

Title XXXII
REGULATION OF PROFESSIONS AND OCCUPATIONS

Chapter 473
PUBLIC ACCOUNTANCY

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F.S. 473.304

473.304 Rules of board; powers and duties; legal services.—

(1) The board shall adopt rules pursuant to ss. 120.536(1) and 120.54 to implement the provisions of this act. Every certified public accountant and firm shall be governed and controlled by this act and the rules adopted by the board.

(2) Subject to the prior approval of the Attorney General, the board may retain independent legal counsel to provide legal advice to the board on a specific matter.

(3) An attorney employed or used by the board may not both prosecute a matter and provide legal services to the board with respect to the same matter.

History.—ss. 3, 25, ch. 79-202; ss. 2, 3, ch. 81-318; ss. 10, 11, ch. 85-9; s. 4, ch. 91-429; s. 5, ch. 92-292; s. 144, ch. 98-200; s. 5, ch. 2009-54.

F.S. 473.304 on Google Scholar

F.S. 473.304 on Casetext

Amendments to 473.304

Arrestable Offenses / Crimes under Fla. Stat. 473.304

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 473.304.

Annotations, Discussions, Cases:

Cases from cite.case.law:

IBANEZ v. FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION, BOARD OF ACCOUNTANCY, 512 U.S. 136 (U.S. 1994)

. . . . §473.304 (Supp. 1992). The Board is responsible for licensing CPA’s, see Fla. . . . Stat. §473.304 (Supp. 1992). This “attest” function is more commonly referred to as “auditing.” . . .