Legislative Update: FICPA priority bill passes the Florida Senate

On Wednesday, March 19, the FICPA’s priority legislation, CS/SB 160 – Public Accountancy by Sen. Joe Gruters, unanimously passed the Florida Senate by a vote of 39-0.

The bill cleared its final committee stop, Senate Rules, last week and was then placed on the Senate calendar, making it eligible for consideration by the full body. On Monday, the special-order letter was released, listing SB 160 on the agenda for Wednesday.

With the bill officially set for consideration, Sen. Gruters took the Senate floor on Wednesday afternoon to present SB 160. His presentation was one of the liveliest of the session, as he detailed the bill’s impact on pathways to licensure and efforts to strengthen the CPA pipeline. He also provided an overview of practice mobility.

During this presentation, Senator Gruters also offered remarks to the FICPA: “I give the credit to the Florida Institute of Certified Public Accountants. Our association is a solid one, one of the best by far here in Tallahassee. They have a singular focus of making sure CPAs are your most trusted professionals. We’re constantly rated the most ethical, trusted professional that anybody has. ... People love their CPAs.”

After some lighthearted exchanges, the bill was read for the third time by title, a standard procedure prior to opening for debate. Minority Leader Jason Pizzo thanked Sen. Gruters, and Sen. Gruters closed once again thanking the FICPA.

With the presentation and discussion completed, the bill moved to a final vote and passed unanimously with 39 votes in favor and none against.

Passing a chamber by Week 3 of Session is a remarkable achievement – one made possible by the dedicated advocacy of FICPA members during CPA Day at the Capitol and throughout this process.

“It's a great day to be a CPA! Passing this monumental legislation through the Senate is a significant achievement, and we thank Senator Gruters for his leadership and the entire Senate for their support,” Chief External Affairs Officer Jason Harrell said. “While we’re excited about this step, there’s more work ahead as our priorities must still move through the House. We look forward to working with our members and partners in Tallahassee to get this done for the profession”.

The Senate Bill will now be sent in messages to the House of Representatives, where it will remain until a companion measure has passed all its committees of reference and is placed on the calendar. Rest assured, the FICPA is working diligently on this process and will keep you updated as the legislation moves in the House.

What's in the bill?

As a reminder, the FICPA’s 2025 priority legislation aims to modernize and strengthen the CPA profession in Florida by introducing innovative pathways to licensure while maintaining high standards. It proposes four key changes to enhance the CPA licensure process.

First, it offers multiple licensure pathways, allowing flexibility while ensuring required accounting knowledge and maintaining the current pathways.

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.

Second, the bill introduces automatic mobility for CPAs licensed in other states, allowing them to practice in Florida. As the FICPA has shared over the past months, many states have begun to change their licensure and educational standards, and this provision will allow CPAs in other states to continue practicing in Florida if they meet the minimum standards of licensed CPAs in Florida.

Third, the bill streamlines the licensure-by-endorsement process for out-of-state CPAs to become quickly licensed in Florida.

Finally, the bill seeks to increase efficiency in the licensing process, making Florida a national leader in effective, pro-business licensing.

These changes aim to strengthen Florida’s economy and workforce while preserving the integrity of the CPA profession.

Board of Accountancy meets in Orlando

The Board of Accountancy met in Orlando on Friday for a regularly scheduled meeting. Longtime external consultant Jennifer Green represented the FICPA and provided a brief legislative update to the Board. The FICPA thanks the Board of Accountancy for their partnership and looks forward to continuing to update the Board on the movement of our priorities and other legislation of interest.

What lies ahead

Week 3 in Tallahassee was once again busy, as numerous bills of interest are now starting to move through the process.

Week 4 is a crucial week in Session, as it is generally a goal to have legislation heard at least once by this point. Several big issues, like the House and Senate budget proposals and the annual state tax package, are likely to emerge in the next week as budget Chairs have begun their recommendations.

The FICPA will closely follow these packages to ensure the CPA profession is well-represented. Please check the bill tracker below for updates and movements of some of our key bills of interest.

2025 Bill Tracker

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

Mobility and licensure and education

House Bill 133 – Public Accountancy by Rep. Caruso / Senate Bill 160 – Public Accountancy by Sen. Gruters. The FICPA’s 2025 priority legislation aims to modernize and strengthen the CPA profession in Florida by introducing innovative pathways to licensure while maintaining high standards.

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 to catch up and match on the House floor.

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 modifies various aspects of professional regulations and practices including repealing specific statutes, renaming and redesignating boards, and amending requirements related to accessibility, employment eligibility verification, continuing education, and various professional practices.

HB 1461 has been referred to the Industries and Professional Activities Subcommittee in the House of Representatives.
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 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 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.
HB 339 passed out of the Industries and Professional Activities Subcommittee in the House. It will be sent to its second committee of reference Agriculture and Natural Resources Subcommittee.

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 out of House Government Operations Subcommittee. It will now be sent to its second and final committee House State Affairs.
SJR 1756 passed out of the Senate Government Oversight and Accountability committee. It will now be sent to its second committee, Senate Appropriations.

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 out of the Senate Rules Committee. It will now be placed on the calendar to await presentation on the Senate floor.
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.

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 has been referenced to the Senate Regulated Industries 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.