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Legislative Update: Back after winter storms

January 31, 2025

By FICPA Governmental Affairs

After a week off thanks to a historic snowstorm in North Florida, the Legislative Update is back with a new edition covering the FICPA’s legislative priorities, our CPA Day at the Capitol and the Florida Legislature’s Special Session. 

Special Session 

On Monday, the Florida Legislature convened for a Special Session at the call of Gov. Ron DeSantis. After deliberations, both chambers of the Legislature decided not to take up any legislation, and Special Session A adjourned without any legislative action. The Legislature then called for a Special Session B, introducing new legislation. The FICPA closely monitored these developments, but there were no proposals related to CPAs. Throughout the week, with no Special Session issues of interest to the profession, the FICPA remained laser-focused on advancing its 2025 priorities.  

FICPA priority bills

Since our last update, the FICPA’s priority bills, SB 160, by Sen. Joe Gruters, and HB 133 by Rep. Mike Caruso received their respective committee references. In the legislative process, each bill is assigned to committees, where they are analyzed and discussed. During this process, bills are deliberated and may be amended or refined as needed, as sponsors work with various stakeholders, legislators and legislative staff to position the bill for final consideration by the full chambers. 

SB 160 has been referred to the Regulated Industries Committee; the Appropriations Committee on Agriculture, Environment, and General Government Subcommittee; and the Rules Committee. In the House, HB 133 will be reviewed by the Industries and Professions Subcommittee, the Careers & Workforce Subcommittee, and the Commerce Committee. 

In Florida, generally, bills must pass through their committees of reference to be eligible for final passage by the full House and Senate.  

The FICPA will now work to get these bills on the committee agenda and moved through the legislative process. FICPA members will be alerted as the bills progress.  

CPA Day at the Capitol  

Last week’s snow closed the Capitol and postponed legislative committee meetings.As a result, the FICPA’s CPA Day at the Capitol has been rescheduled for this coming Wednesday, Feb. 5.  

CPA Day at the Capitol will begin with the Leadership Academy and Horizon Awards Breakfast, promptly starting at 8 am. Following breakfast, the FICPA Governmental Affairs Team will host a Legislative Briefing to educate members on key items for the day. The event will then continue with the Legislative Kickoff at the Historic Capitol and meetings with legislators throughout the day. The FICPA looks forward to welcoming members to Tallahassee for a productive day of advocacy.  

2025 Bill Tracker 

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

Mobility and licensure

House Bill 133 - Public Accountancy by Rep. Caruso / Senate Bill 160 - Public Accountancy by Sen. Gruters. The 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 has been referred to the Regulated Industries Committee in the Senate. 

House Bill 195 - Education in Correctional Facilities for Licensed Professions by Rep. Chambliss. The bill requires professional boards regulated by DBPR (such as the Board of Accountancy) 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 has been referred to the Criminal Justice Subcommittee in the House of Representatives. 

Senate Bill 320 - Licensure Requirements for Surveyors and Mappers by Sen. Gaetz. 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 is awaiting committee references.

Senate Bill 286 - Mobile Opportunity by Interstate Licensure Endorsement Act by Sen. Rodriguez. The bill impacts licensed medical professionals and their licensure by endorsement process. While the bill does not currently impact the CPA profession, the FICPA is closely monitoring all trends of licensure bills and tracking any that may be amended to include the CPA profession. 

  • SB 286 has been referred to the Health Policy Committee in the Senate. 

Audit/Tax/Industry 

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

  • SB 354 is awaiting reference to committees.

Senate Bill 282 - Home and Service Warranty Association Financial Requirements by Sen. Truenow. 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 has been referred to the Banking and Insurance Committee in the Senate. 

House Bill 227 - Ad Valorem Taxation by Rep. Caruso/Senate Bill 378 Ad Valorem Taxation by Sen. Harrell. The bill authorizes taxpayers to rescind a previously filed homestead exemption application by notifying the property appraiser using a specified form between August 1 and September 15 of the same tax year. It requires continuous property ownership from January 1 of the previous year until the application date to qualify for rescission and mandates property appraisers to adjust the tax roll to reflect rescinded homestead exemptions before certifying the tax roll to tax collectors. The bill grants the Department of Revenue the authority to adopt emergency rules for managing the rescission of homestead exemptions, effective for 6 months with the possibility of renewal. 

  • HB 227 is awaiting committee references.  

Senate Bill 220 - Social Work Licensure Compact by Sen. Harrell/House Bill 27 – Social Work Licensure Compact by Rep. Hunchofsky. The bill establishes the Social Work Licensure Commission and requires the commission to keep accurate accounts of all receipts and disbursements subject to the financial review and accounting procedures established under its bylaws. All receipts and disbursements of funds handled by the commission are subject to an annual financial review by a certified or licensed public accountant, and the report of the financial review must be included in and become part of the annual report of the commission. 

  • SB 220 has been referred to the Health Policy Committee in the Senate. 

Condos/HOAs 

Senate Bill 368 - Community Associations by Rep. 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 is awaiting reference to committees.