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Legislative Update: FICPA legislation passes first Senate committee stop

February 21, 2025

By FICPA Governmental Affairs

This week, the Florida Legislature was back in Tallahassee for the final Interim Committee Week before the start of the Regular Session on March 4. As this is the last committee week, more and more bills are being filed each day, as legislators push to meet the bill-filing deadline on the first day of Session. With two Special Sessions and a snowstorm in the rearview mirror, the Legislature was able to finally push ahead full throttle into their committee work. Committees had full agendas, with substantive presentations and a slew of general member bills.  

A few fast facts as we round out very eventful Interim Committee Weeks. 

  • As of this update, there are more than 900 bills filed between the House and Senate. There are typically close to 2,000 bills filed each year, so it shows that there are likely still quite a few proposals yet to be formally introduced.  
  • Thus far, 23 bills filed have new language that directly mentions certified public accountants.
  • 51 bills have language related to audits broadly, although so far most do not impact the profession.  
  • In rare company: The FICPA’s priority bill is one of only 36 bills that have been placed on a committee agenda and subsequently passed through committee.

Priority legislation passed unanimously out of committee 

On Tuesday, the FICPA's priority legislation, CS/SB 160 - Public Accountancy by Sen. Gruters, CPA, passed unanimously through the Regulated Industries Committee. 

SB 160 will modernize the CPA profession for the future by creating new pathways to licensure while maintaining high standards, enhancing automatic mobility for out-of-state CPAs and streamlining the licensure-by-endorsement process to create the most efficient system in the nation. 

Receiving a committee hearing before the Session even starts is seen as a very positive achievement for the profession. The FICPA is thankful to the committee chair, Sen. Jennifer Bradley, for placing the bill on agenda and thankful to all members of the committee for their support of the bill. The bill will now move to its second committee of reference: the Appropriations Committee on Agriculture, Environment, and General Government. 

To watch the committee presentation visit the Florida Channel.

Membership will be updated as the bills continue to progress through the process.  

Uthmeier named new attorney general

On Monday, Gov. Ron DeSantis appointed attorney James Uthmeier to serve as Florida’s Attorney General following the appointment of Ashley Moody to the U.S. Senate. Attorney General Uthmeier received his juris doctorate from Georgetown Law. He has served as senior counsel in the U.S. Department of Commerce, general counsel to Gov. DeSantis, and most recently as chief of staff to the governor. 

The governor still has two more pending appointments for both the chief financial officer and the lieutenant governor, as Jeanette Nunez transitions to president of Florida International University and Jimmy Patronis runs for Congress, with his resignation effective March 31. 

House committee hosts condo panel 

On Tuesday the Housing, Agriculture, and Tourism Subcommittee met for a panel on condo regulation. The discussions included reports on inspections and the impacts of recent legislation. Department of Business and Professional Regulation Secretary Melanie Griffin presented a report from the Division of Florida Condominiums, Timeshares & Mobile Homes. 

This is the third panel discussion on condos during the Interim Committee Weeks, signaling that the Legislature remains focused on regulation of condos. Many legislators have filed bills related to condos, and the FICPA anticipates a priority bill of the Legislature will be filed soon. Many times, bills of similar subject will be included in the larger packages through amendments, so while the Legislature will be focused on a priority bill, many of the other bills filed so far still can move through the process in different vehicles. 

To watch the panel presentation, visit the Florida Channel here.  

Licensure bills in focus

As bills continue to be filed before Session, it is clear the issue of professional and trade licensure remains a significant focus of the Legislature. 

While the FICPA’s priority legislation is the only bill that directly affects the licensure structure for CPAs in Ch. 473, several other bills around professional licensure have been filed. 

These bill cover everything from new licensure pathways, like Senate Bill 320 - Licensure Requirements for Surveyors and Mappers by Sen. Gaetz, to bills that adopt licensure interstate compacts, such as Senate Bill 220 - Social Work Licensure Compact by Sen. Harrell. 

The FICPA is closely monitoring legislation that could potentially be expanded to include the CPA profession. Rest assured, the FICPA has your back and is closely monitoring bills that deal with professional licensure, interstate mobility and reciprocity or licensure by endorsement.  

Committee Weeks End, Next Stop Legislative Session 

With Interim Committee Weeks ending, legislators will return to their home districts next week ahead of the first day of Session on March 4. This week in the district before Legislative Session gives legislators time to deal with local issues and constituent matters and gather their last bit of family time before Session. 

During the week, bills will still be filed ahead of the deadline. As the Legislature takes a “break” until Regular Session begins, the FICPA's Legislative Update, Capitol Brief, and Capitol Connection will also go on hiatus before returning on Friday, March 7. As you gear up for busy season, the FICPA will continue to monitor legislation for potential impacts to the CPA profession and will keep you up to date with our thorough catalogue of legislative communications.

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 passed the Regulated Industries Committee unanimously in the Senate. The bill will now be sent to the next committee of reference, Appropriations Committee on Agriculture, Environment, and General Government.

House Bill 195 - Education in Correctional Facilities for Licensed Professions by Rep. Chambliss. The bill requires professional boards regulated by the Department of Business and Professional Regulation 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 Criminal Justice Subcommittee. It will be sent to its second committee of reference, the House Industries and Professional Activities Subcommittee.  

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 passed out of the Senate Commerce and Tourism Committee. It will be sent to its second committee of reference, Appropriations Committee on Agriculture, Environment, and General Government.  

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 Commission.  

  • SB 354 has been referenced to Regulated Industries in the Senate.

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. 

Senate Bill 192- Revenue Administration by Sen. Gruters. 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 

Senate Bill 852 – Study on the Elimination of Property Taxes by Sen. Martin. 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 is awaiting committee references.  

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 has been referred to House Ways and Means 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 not yet been referred to committees.  

Senate Bill 220 - Social Work Licensure Compact by Senate Bill 220 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. 
  • HB 27 passed out of House Health Professions and Programs Subcommittee. It will be sent to its second committee of reference Health Care Budget Subcommittee.  

Condos/HOAs 

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. 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 not yet been referred to committees.