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Legislative Update: FICPA fully engaged in fight against CPA deregulation

April 25, 2025

By FICPA Governmental Affairs

Over the past two weeks, the FICPA has reported on HB 1461 – Industries and Professional Activities by Rep. Yarkosky and Rep. Esposito, a bill which would have serious impacts on Florida CPAs and firms, and our significant efforts to protect the profession.  

This past Monday evening, the entire substance of HB 1461 was amended into HB 991 – Community and Economic Development by Rep. Giallombardo, which was then heard in the House Commerce Committee on Tuesday morning. The bill, which originally only dealt with community redevelopment agencies, now includes the two problematic elements we strongly oppose:  

1. The elimination of all professional and occupational licensing boards under DBPR, including the Florida Board of Accountancy, with regulatory responsibilities moving to DBPR staff.  

2. The removal of all continuing professional education (CPE) requirements for DBPR-regulated professions, including:  

  • The 80-hour biennial CPE requirement for CPAs  
  • All CPE requirements tied to license reactivation  

The bill also includes various other issues, ranging from the Senate President’s priority (rural development) to hemp regulation. It is not uncommon at the end of Session for several bills to be merged into an omnibus package in order to pass less favorable legislation alongside the priorities of the Legislature. Over the past few weeks, we've engaged in a series of conversations with sponsors and stakeholders. However, thus far, the aspects of the bill that would harm the CPA profession have not been removed or changed. As such, the FICPA this week activated an all-out effort to oppose this catastrophic bill that would damage the CPA profession and inhibit your ability to practice public accounting.  

On Tuesday, FICPA President & CEO Shelly Weir spoke in opposition to HB 991 in the House Commerce Committee, offering these comments: “I am Shelly Weir, the CEO of the FICPA, representing 40,000 CPAs across the state of Florida. We must vehemently oppose the elimination of the Board of Accountancy as well as our CPE credits. ... Right now, Florida CPAs have open practice privileges in 49 states across this country, all of which require CPE. We also have CPE reciprocity. Those privileges are determined by what is in state statute not what is volunteered by the employer. This is the definition of a bad catch-all bill that will cause more red tape.” 

The bill passed through the Commerce Committee by a vote of 18-13, with several notable legislative members voting in opposition and showing reservations. Shortly after committee, the bill was then placed on the special-order calendar for full consideration of the House for Friday, April 25. 

In yet another twist, the bill was then paired as a companion bill to SB 110 – Rural Communities by Sen. Simon, a bill that is a priority of the Senate President. This procedural move allows the House to take up a bill already passed by the Senate and amend it to include the language in HB 991.

On Friday, HB 991 was taken up and SB 110 was then substituted for HB 991. As expected, the full contents of HB 991, including the concepts to eliminate Boards and continuing education, was then amended on top of SB 110. SB 110 was then taken up for consideration. Many members raised concerns and debated in opposition to the bill with specific callouts for the negative effects the bill would have on CPAs and other professions. After debate, the bill passed by a vote of 69-42.  

The FICPA thanks all the legislative members who spoke up for the CPA profession.

The bill will now be sent back to the Senate, where the chamber can choose to concur with the House changes or reject them and send an amended version back to the House. This process is known as bouncing, as the bill moves between chambers with various changes until the Chambers agree or the bill dies. The FICPA Governmental Affairs team will keep our members updated. This is not the final vote or the end of this process! 

Thank You: FICPA Members Send 1,000 Letters to Legislature

Following Tuesday's Committee meeting, the FICPA issued a call to action, directing our members to email their state representative through our VoterVoice platform. 

In the Legislature, no voice is more important than that of the local constituents the legislator serves. And as we always say: “No one tells your story better than you do.” 

Since Tuesday, more than 1,000 letters of CPA opposition to this bill have been sent to members of the Florida House. As the bill as since passed the House, we have – for now – suspended the letter-writing campaign.

We are incredibly grateful for your support, and we will issue further calls to action as necessary. Stay alert and stand with us!

Condo Bill Advances in the House 

On Wednesday, HB 913 – Condominium Associations by Rep. Lopez (V) passed the House of Representatives, 113-2. The bill authorizes condominium boards to levy special assessments and secure loans without membership approval for repairs or maintenance required by milestone inspections or structural integrity reserve studies, preserves owners’ rights to pause or reduce reserve contributions if a building is uninhabitable after a disaster, and clarifies notice and voting rules for obtaining a line of credit. The bill has now been sent to the Seante for review. As a reminder, the House and Senate condo packages remain far apart, and the Legislature still has a long way to go before the bills match up and are eligible to pass through both chambers.

Budget Negotiations Stalled

As the FICPA reported last week, the state budget process has stalled, as legislators continue to debate on the allocations to respective budget silos. As a reminder, the approval of allocations is the first step in the Budget Conference process. Typically, the chambers would approve allocations, meet for Budget Conference, solve differences and release the final budget for the mandated 72-hour, cooling-off period, with the budget to be passed in the final days of Session. However, given the significant differences between the respective budgets, an extension to Session is looking increasingly likely.  

On Thursday, Senate President Ben Albritton delivered an address to the Senate, offering this update: "We have not yet reached an agreement on Allocations with the House," he said. "The biggest hurdle at this time is related to tax relief, both the number and the policy." Albritton outlined the proposed tax savings offered in the House and said that he understood Speaker Perez’s recommendations; however, Albritton added, “I'm just not comfortable with a proposal that I believe will likely lead to shortfalls, if not substantial shortfalls, in the out year." 

The Senate President then announced that there would be no floor session for Friday and that the Senators could go home, meaning that Budget Conference would be delayed. The Senate President said that he hopes to have further updates early next week.

Following the President’s comments, Speaker Danny Perez took the House floor to deliver his own remarks on the budget. Speaker Perez shared that he too believed the budget would not be done in time for Session’s end.

Post-Session Townhall 

The FICPA is also excited to invite you to a Post-Session Legislative Townhall on Wednesday, May 7, from 10 a.m. to 12 p.m. for two hours of free CPE. Join FICPA President & CEO Shelly Weir, Chief External Affairs Officer Jason Harrell, Deputy Director of Governmental Affairs Lauren Jones and Legislative Affairs and Governance Manager Brayden Harrell for a recap of the 2025 Legislative Session. Take a deep dive into the key bills and ideas that were brought forward in this transformational Session. Register here.  

Looking Ahead

The legislature is meant to sine die (adjourn with no appointed day for resumption) next Friday, May 2, marking the end of this year's Legislative Session. However, as the FICPA has reported, many key items are not finalized, which could delay Session’s end. These last days of Session are a mad scramble for the Legislature to land the plane on key issues, including the budget, priority legislation and all procedural matters.

2025 Bill Tracker 

Here are some of the key bills of interest the FICPA is still monitoring. The Tracker has been updated to only include legislation that is still alive with the potential to pass the Legislature.   

Mobility and licensure and education

Senate Bill 160 - Public Accountancy by Sen. Gruters / House Bill 133 - Public Accountancy by Rep. Caruso. FICPA’s priority legislation seeks to modernize the CPA licensure for the future by opening new alternative pathways to licensure: 

  • Current Path: 150 semester hours, one year of experience, and pass the CPA exam. 
  • New Pathway 1: Master’s degree in accounting/finance, one year of experience, and pass the CPA exam. 
  • New Pathway 2: Bachelor’s degree in accounting/finance, two years of experience, and pass the CPA exam. 
  • New Pathway 3: Bachelor’s degree in any field, with coursework in accounting/finance, two years of experience, and pass the CPA exam. 

 The bill also streamlines practice privileges for out-of-state CPAs who seek to practice in Florida by introducing the concept of automatic mobility. Out-of-state CPAs who hold a license, graduated with at least a bachelor's degree, and passed the CPA licensure exam will be granted practice privileges in the state with no notice and no fee. The bill also streamlines the licensure by endorsement process, creating the most efficient system in the nation. 

  • HB 133 has been referred to the Industries and Professional Activities Subcommittee in the House of Representatives. 
  • SB 160 passed unanimously off the Senate floor. It will now be sent in messages to await the House companion.

House Bill 1461 – Department of Business and Professional Regulation by Rep. Yarkosky / Senate Bill 1452 – Department of Business and Professional Regulation by Sen. Truenow / House Bill 991 – Community and Economic Development by Rep. Giallombardo. The bill repeals continuing education requirements for certain licensed professionals. The bill repeals certain boards, councils, and commissions from the Department of Business and Professional Regulation (DBPR) and the Department of Agriculture and Consumer Services (DACS). The bill increases the pathways to licensure for certified public accountants. The bill requires DBPR and DACS to conduct certain studies. 

  • HB 991 passed the House Commerce Committee and was heard on the House floor Friday.
  • HB 1461 passed the House State Administration Budget Subcommittee. It will now be sent to the House Commerce Committee, its final stop.  
  • SB 1452 has been referred to the Regulated Industries Committee in the Senate.

House Bill 195 – Education in Correctional Facilities for Licensed Professions by Rep. Chambliss / Senate Bill 472 – Education in Correctional Facilities for Licensed Professions by Sen. Truenow. The bill requires professional boards regulated by DBPR to ensure that inmates in a correctional institution who take classes that meet the necessary curriculum requirements receive credit toward licensure requirements for the successful completion of classes. 

  • HB 195 passed out of the House Judiciary Committee. The bill now sits on the House calendar to await presentation. 
  • SB 472 passed the Senate. The bill now sits on the House calendar to await presentation.  

Audit/Tax/Industry 

HJR 1325 – Succession to the Office of the Governor, Auditing, and Government Efficiency by Rep. Sirois / SJR 1756 – Succession to the Office of the Governor, Auditing, and Government Efficiency by Sen. Fine  The House Joint Resolution (HJR)/Senate Joint Resolution (SJR) proposes a constitutional amendment that would be placed on the ballot in 2026 that would amongst other things create the Commissioner of Government Efficiency as a Cabinet officer responsible for investigating and reporting on fraud, waste, and abuse and also eliminates the Office of the Lieutenant Governor.  

  • HJR 1325 passed the House of Representatives and was sent in messages to the Senate. The Senate referred the bill to Senate Rules Committee for consideration.   
  • SJR 1756 was withdrawn from further consideration following the resignation of Sen. Fine.

HB 7031 – Sales Tax Rate Reductions by Ways & Means and Rep. Duggan. The bill proposes a cut to Florida sales tax from 6% to 5.25%. This bill also includes reducing the rate on commercial rent from 2.0% to 1.25%, the rate on electricity from 4.35% to 3.6%, the rate on sales of new mobile homes from 3.0% to 2.25%, and the rate on coin-operated amusement machines from 4.0% to 3.25%. The House’s proposed sales tax reductions total an estimated $5 billion. 

  • HB 7031 passed the House of Representatives. The House requests that the Senate pass the bill as passed by the House or agree to include the bill in the Budget Conference. 

Senate Bill 282 – Home and Service Warranty Association Financial Requirements by Sen. Truenow / House Bill 367 – Home and Service Warranty Association Financial Requirements by Rep. Partington. The bill makes changes to the regulation of home and service warranty association financial requirements by requiring an association licensed under 634.3077 to meet requirements by providing "one of" the following options, rather than both, the annual audited financial statements and the Form 10-K, Form 10-Q, or Form 20-F. 

  • SB 282 passed the Senate. It will now be sent to the House calendar to await presentation.  
  • HB 367 passed out of the House Commerce Committee. It will be placed on the calendar to await presentation on the House floor. 

Condos/HOAs 

Senate Bill 1742 - Condominium and Cooperative Associations by Sen. Bradley. The bill creates many new policies in the operation of Condominiums and Cooperative Associations. The bill mandates electronic delivery as an option for distributing the most recent financial report to association members. The bill permits associations to invest reserve funds in specified financial institutions with restrictions. Stipulates that associations form an investment committee that will document and record all meetings.  

  • SB 1742 passed was placed on the special order calendar for the Senate and subsequently temporarily postponed.  

House Bill 913 – Condominium Associations by Rep. Lopez (V). The bill makes several changes in the governance of condominium associations. The bill requires Citizens Property Insurance Corporation to deny insurance to condominium associations and unit owners unless specific inspection requirements are met. Sets terms for board member delinquency based on failure to meet payment deadlines as specific in governing documents.  

  • HB 913 passed off the House floor and was sent to the Senate in messages.