Legislative Update: FICPA fighting to protect CPA licensure and professional standards

By FICPA Governmental Affairs

This week's Capitol Brief featuring FICPA President & CEO Shelly Weir and Chief External Affairs Officer Jason Harrell was filmed immediately prior to the tragic events that took place on Thursday at Florida State. While we want to provide our members with the very latest information on our advocacy efforts, those of us here at the FICPA Capitol Office also want to extend our sincere condolences to our colleagues and FICPA members who are part of the FSU community. Our thoughts are with our Seminole friends here in Tallahassee, across the state and around the country.

The Latest on HB 1461

Last week, we alerted you to HB 1461 – Industries and Professional Activities by Rep. Yarkosky and Rep. Esposito, which would have serious impacts on the CPA profession. This week, the FICPA continued its strong engagement to protect the interest of the CPA profession. As a reminder, the bill has three main provisions:  

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. The Division of Certified Public Accountancy would also be relocated from Gainesville to Tallahassee. 

2. 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.

3. A directive for DBPR to study alternate pathways to licensure, such as experience-only or experience-plus-exam models, without requiring formal education. The study is to be completed by Jan. 1, 2026. 

While the FICPA is in strong opposition to the removal of both the Board of Accountancy and CPE requirements for CPAs, HB1461 also includes the FICPA's own priority legislation to createalternative pathways to CPA licensure, ensure automatic mobility and to streamline licensure by endorsement. As such, the FICPA is having numerous conversations with legislators and their staff to resolve issues in the bill while promoting our own legislative priorities.

This week, HB 1461 was heard in its second committee, the House State Administration Budget Subcommittee. Once again, FICPA President & CEO Shelly Weir spoke in committee to provide information on the bill, highlighting the FICPA’s position and explaining the unintended consequences the bill would have on the CPA profession. You can watch her full remarks here, beginning at 53:42.

“The unintended consequences of removing CPE requirements for CPAs will actually restrict commerce for CPAs and add more regulatory burden than it will streamline and reduce bureaucratic red tape because of the infrastructure that we operate within," Weir said. "These will put Florida CPAs at a disadvantage nationally and impact CPE reciprocity and potentially practice privilege mobility with other states. We feel that the Board and its members offer subject- matter expertise that lend itself to a very highly efficient board, if not the most highly efficient in the state.”

The FICPA Governmental Affairs Team and our external lobbyists at Liberty Partners continue to have their full focus on this legislation and are leveraging all assets to ensure the CPA profession is protected. This week, the FICPA met with the bill sponsors and provided information and data to support the position that the Board of Accountancy and CPE requirements are necessary for CPAs to engage in commerce and remain competitive with other states. While the bill has passed through two committees, many members of the Legislature have expressed concerns with components of this bill. There currently is no companion in the Senate, but in the final weeks of Session, bills can rapidly change. The FICPA expects the bill to be heard again next week, and we will be in attendance to ensure your voice is heard.

What We Need From You

At this time, we respectfully ask that FICPA members refrain from contacting legislators directly. This is a complex bill still in its early stages. Coordinated and targeted messaging is essential.  

However, given the speed at which the bill has to move in the final days of Legislative Session, we are asking our members to be on deck to take immediate action should FICPA request assistance. Stay vigilant in monitoring your email and social media early next week, and be ready to act immediately.

In the meantime, we kindly ask for your support in the following ways:

Understand that these issues are complex: What may appear on the surface as a simple change or good idea could have catastrophic unintended consequences for the entire profession.
Trust your advocacy team: We are engaged in the process and actively representing the profession’s interests in Tallahassee.
Project professionalism and confidence: Let’s respond to this moment with clarity and strength, not fear.
Stay engaged: Communicate your concerns with the FICPA Governmental Affairs Team.

This is precisely why the FICPA exists – to advocate for and protect the CPA profession in moments like these.

Big Issues Coming Into Focus

Week 7 of the Legislative Session wrapped up with a spotlight on the major issues emerging from their final committee stops, setting the stage for negotiations between the respective chambers. While many member-driven bills continue to move forward, the larger, session-defining bills — including the state budget, tax package, and condominium legislation — remain significantly different between the House and Senate.

These high-priority items still have considerable room for negotiation, and with just two weeks left, the clock is ticking. This is the stage in Session when competing interests and unresolved differences often cause bills stall or fall off entirely.

Notably, the House and Senate each released their anticipated tax packages this week, with the House’s version differing substantially from the Senate’s. The tax package is one of the centerpieces of ongoing budget talk, due to its fiscal impact on the state. It is widely expected that the formal Budget Conference, where differences between the House and Senate budgets are resolved, will begin next week. The House’s proposed budget currently sits about $4 billion below the Senate’s.

Condo Bills Advance Through Committees

This week, HB 913 – Condominium Associations by Rep. Lopez (V) passed its final committee in the House. Also, this week, SB 1742 – Condominium and Cooperative Associations by Sen. Bradleypassed its second committee in the Senate. The FICPA has reported on these bills due to their impact on CPAs practicing in the condo space. As we mentioned, these two bills remain vastly different in their approaches and solutions. As such, the FICPA is closely monitoring this legislation to see if the bills begin to align.

State Tax Package

This week the House released its robust proposed tax package, HB 7033 – Taxation by Ways & Means Committee. In summary, the bill exempts sales of bullion and clarifies that aviation fuel continues to be exempt from sales tax. For property tax, the bill updates administrative provisions related to the value adjustment board process, authorizes certain leased land to qualify for an ad valorem exemption and expands that exemption to include improvements, removes the ability of local governments to opt out of an affordable housing exemption, and other exemptions. The bill also extends a local rate freeze for communications services taxes (CST), requires local governments to prioritize use of CST revenues for permit processing, adopts the current Internal Revenue Code and exempts charitable trusts for corporate income tax purposes, reduces the pari-mutuel tax on cardrooms and redirects a distribution related to the horse industry.

The Senate Tax package, SB 7032 – TaxationbyFinance & Tax Committee, passed last week, permanently exempts from the sales and use tax clothing and shoes with a sales price of $75 or less per item and gold, silver, or platinum bullion with a sales price of less than $500. The bill also brings back sales tax holidays for various products.

The proposed tax packages currently are not identical and have some significant differences. The Senate bill is estimated to reduce revenues in total by more than $2 billion ($947 million in recurring and 1.2 billion non-recurring), while the House bill has a total recurring revenue impact of negative-$43.1 million. The chambers will have a significant way to go before the bills can be adopted as a part of the budget.

Looking Ahead

As the Legislature moves into Week 8, attention is turning to finalizing key unresolved issues, especially as procedural deadlines begin to take effect. On Thursday, the 45th day of Session, several House rules kicked in to streamline the remaining legislative process. These include more restrictive notice requirements for committee and subcommittee meetings, changes to the daily order of business to prioritize bills ready for final action, and a deadline for filing ceremonial resolutions prior to the 46th day.

Looking ahead, Tuesday, April 22 marks the 50th day of Session in the Senate — the final day for regularly scheduled committee meetings unless approved by the Senate President. This effectively shifts the remaining legislative work to the floor, with only major committees like Appropriations and Rules still active.

With time running short, members in both chambers are expected to spend most of their time debating, amending, and voting on bills as efforts intensify to align proposals across chambers. The FICPA Governmental Affairs team remains actively engaged on behalf of the CPA profession and will continue providing timely updates as the Session enters its final stretch.

2025 Bill Tracker

Here are some of the key bills of interest the FICPA is monitoring ahead of Session:

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. 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 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.

Senate Bill 1038 – Proration of or not Requiring Continuing Education by Sen. Gruters / House Bill 1059 – Proration of or not Requiring Continuing Education by Rep. Esposito / Senate Bill 740 – Continuing Education Requirements by Sen. Harrell. These bills introduce new provisions for veterinarians, building code administrators and inspectors, stating that these professions are no longer exempt from continuing education as part of licensure renewal. As you may recall from last year, this provision already applies to the CPA profession. The FICPA will continue to monitor the bill to ensure that the continuing education requirements for CPAs remain unaffected.

SB 1038 has been referred to the Regulated Industries Committee in the Senate.
HB 1059 has been referred to the Industries and Professional Activities Subcommittee in the House of Representatives.
SB 740 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.

House Bill 1185 – Department of Management Services by Rep. Sapp / Senate Bill 1532 Executive Branch by Sen. McClain. The bill amends various Florida statutes to remove provisions related to business enterprises and to promote the engagement of small businesses in various state sectors. Additionally, it revises multiple definitions, agency responsibilities, programs, evaluation measures, and reporting requirements throughout these statutes.

HB 1185 has been referred to the House Government Operations Subcommittee.
SB 1532 has been referred to the Senate Governmental Oversight and Accountability Committee.

Senate Bill 320 – Licensure Requirements for Surveyors and Mappers by Sen. Gaetz / House Bill 339 – Licensure Requirements for Surveyors and Mappers by Rep. Abbott. The bill creates alternative pathways to licensure for Surveyors and Mappers. Similarly to the CPA profession, surveyors are licensed and regulated by the Department of Business and Professional Regulation (DBPR). While the bill does not impact the CPA profession, the FICPA will continue to monitor changes in professional and occupational licensure which may impact the profession.

SB 320 was placed on agenda and temporarily postponed in the Senate Appropriations Committee on Agriculture, Environment, and General Government.
HB 339 passed out of the Agriculture and Natural Resources Subcommittee. It will be sent to its third and final committee of reference, the House Commerce Committee.

Audit/Tax/Industry

Senate Bill 852 – Study on the Elimination of Property Taxes. The bill requires the Office of Economic and Demographic Research to study the elimination and replacement of property taxes. The bill requires the study to also develop a plan of compensating for the lost revenue.

SB 852 has been referred to Senate Community Affairs Committee.

Senate Bill 354 – Public Service Commission by Sen. Gaetz. The bill requires a certified public accountant to sit on the Public Service Commission.

SB 354 passed out of Senate Regulated Industries. It will be sent to its second committee of reference Appropriations Committee on Agriculture, Environment, and General Government.

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.

Senate Bill 192 – Revenue Administration by Sen. Gruters / House Bill 1303 – Revenue Administration. The bill amends multiple Florida statutes to adapt revenue administration, specifying tax terms and assessment procedures, and repealing redundant sections. Grants revised powers to county legislative bodies regarding tax levies and municipal service assessments.

SB 192 has been referred to Senate Community Affairs Committee.
HB 1303 has been referred to the House Ways and Means Committee.

House Bill 503 – Local Business Taxes by Rep. Botana. This bill enhances auditing and compliance processes for local business taxes in Florida and revises tax rate structures and conditions. Requires the Auditor General to contact non-compliant local governments regarding local business taxes, requesting evidence of corrective actions within specified timeframes, and notifying the Legislative Auditing Committee if compliance is not achieved. Authorizes specified entities to continue levying certain taxes, prohibits the repeal or modification of some tax ordinances after a future date, and provides exceptions. Revises conditions imposed on taxing authorities regarding the levy of specified taxes and introduces new provisions for recalculating and capping revenue from certain local business taxes.

HB 503 passed out of the House Intergovernmental Affairs Subcommittee. It will now be sent to its third and final committee of reference, the House State Affairs committee.

House Bill 771 – Local Government Assessment by Rep. Steele. This bill removes special assessments as a funding source from several clauses, preventing counties from using them for services like fire protection, law enforcement, and more within municipal service taxing or benefit units. Ensures the removal of text allowing counties to levy special assessments for debt service on outstanding agricultural land bonds after a specified date. Creates a new law requiring local governments to reimburse landowners for fees or taxes assessed on land development projects that involve conservation easements.

HB 771 has been referred to the House Ways and Means Committee.

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 out of the Senate Appropriations Committee on Agriculture, Environment, and General Government. The bill will now be sent to the Senate Rules Committee.

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 out of the Housing, Agriculture, and Tourism Subcommittee. It will now be sent to the House Commerce Committee.

Senate Bill 368 – Community Associations by Sen. Garcia. The bill creates the Condominium and Homeowners’ Association Economic Crime, Fraud, and Corruption Investigation Pilot Program under the Department of Legal Affairs. It gives the Department the power to issue subpoenas and conduct audits for investigations in furtherance of the pilot program and administer oaths, subpoena witnesses, and compel the production of books, papers, or other records relevant to such investigations. If, after reviewing a complaint filed under the pilot program, the department finds sufficient evidence for criminal prosecutions, it must refer the case to the appropriate state attorney for prosecution.

SB 368 has been referred to Regulated Industries in the Senate.

Senate Bill 586 – Actions by Condominium Associations by Sen. Leek / House Bill 6005 – Statute of Repose for Actions by Condominium Associations. This bill revises limitations on actions that condominium and cooperative associations can undertake, specifying that the statute of limitations for any legal actions begins only after unit owners elect a majority of the board members. Removes references to the statute of repose in the context of condominium and cooperative associations’ ability to take legal action. Establishes that the statute of limitations on any legal or equitable actions available to these associations starts when the majority of the board is elected by the unit owners.

SB 586 has been referred to the House Judiciary Committee.
HB 6005 has been referred to the Civil Justice and Claims Subcommittee.