Skip to main content

Legislative Update: FICPA bill passes final Senate Committee stop

March 14, 2025

By FICPA Governmental Affairs

As the second week of the Legislative Session ends, the Legislature has ramped up committee meetings and is hearing numerous bills each day. The major topics of the Legislative Session are continuing to emerge with annual concerns – like the state budget and tax packages – still to come. Legislators are actively working to move forward key pieces of legislation, including several bills that would directly impact the CPA profession. Although it is only Week 2, with only 60 days of Session, every day is critical to the potential success of any legislative proposal. Of the nearly 2,000 bills filed, only several hundred are expected to make it to the finish line. This update highlights the latest developments, tracking the progress of priority bills and offering insights on the issues that matter most to CPAs as Legislative Session unfolds. 

FICPA Priority Legislation Passes Final Committee

Exciting news for the profession: On Wednesday, SB 160 - Public Accountancy by Sen. Joe Gruters, CPA, was on the agenda in its third and final committee of reference, Senate Rules. Sen. Gruters presented the bill, stressing the importance of the legislation to strengthening the CPA profession in Florida. The bill once again passed unanimously. 

The FICPA's priority legislation has been well received by the Legislature, with many legislators expressing their strong support. The FICPA Governmental Affairs team and its external consultant, Liberty Partners, were in attendance to express support for the bill and ensure it moved through successfully. The FICPA's priority legislation in the Senate is one of the 10 fastest-moving bills in Tallahassee, demonstrating the strong support and respect CPAs have in the Florida Legislature. 

As a reminder, the FICPA's priority legislation introduces innovative pathways to licensure, providing greater flexibility to build a robust pipeline of qualified CPAs. It aims to simplify the licensure process, enhance workforce opportunities, and position Florida as a national leader in pro-business CPA licensing, all while upholding high standards to protect public trust.  

The bill now is on the Senate calendar, awaiting second reading, which is the introduction of the bill on the Senate floor. The FICPA will update its membership when the Senate bill is on the agenda for the Senate Floor Session. As a reminder, for a bill to become law, it generally must pass both the House and the Senate and then be signed by the governor.  

On the House side, our work continues. The companion measure in the House still awaits its first committee presentation, but that is not an indication of a lack of support. Each chamber addresses issues at their own pace and timeline. Rest assured, the FICPA is working hard to move this legislative priority. With the Senate bill ready for final passage this early in Session, there is still plenty of time to get both bills passed.  

Look Back: 2025 CPA Day at the Capitol

The rapid advance of our priority legislation through the Senate is thanks in part to the tremendous success of our 2025 CPA Day at the Capitol. On Wednesday, Feb. 5, more than 100 FICPA members, volunteer leaders and staff paid visit to the offices of all 160 members of the Florida House and Senate, staging more than 50 meetings with legislators and their aides. Enjoy this look back at this year's event.

House Advances Condo Legislation 

On Tuesday, the House Agriculture & Tourism Subcommittee heardHB 913 – Condominium Associations by Rep. Lopez (V). The bill makes several changes to the governance of Condominium boards including the finance of associations. 

For an annual budget adopted on or before Dec. 31, 2027, the bill authorizes the members of a unit owner-controlled association to approve, by a majority vote, the provision of a secured line of credit for up to 35 percent of the amount of the reserves required to meet the reserve funding schedule recommended by a SIRS with respect to items with an estimated remaining useful life of greater than 10 years. The bill also authorizes an association’s reserve accounts for two or more required components to be pooled. The bill requires that the reserve funding indicated in the proposed annual budget must be sufficient to ensure that available funds meet or exceed projected expenses for all components in the reserve pool, based on the most recent SIRS. 

The FICPA Governmental Affairs team has already begun discussions with the FICPA CIRA Committee and the Legislature on this issue and will continue to monitor and take action on bills of interest to CPAs practicing in the CIRA space. 

The Senate companion,SB 1742 - Condominium and Cooperative Associations, has been referred to Senate Regulated Industries and is still awaiting its first hearing.  

FICPA attends Florida TaxWatch's 'State of the Taxpayer'

On Tuesday, the FICPA team and longtime external lobbyist Jennifer Green attended Florida TaxWatch’s annual State of the Taxpayer reception, an event that highlights key issues affecting Florida taxpayers. 

Featured speakers included Commissioner of Agriculture Wilton Simpson and Senate Minority Leader Jason Pizzo. Throughout the evening, speakers discussed Florida’s tax environment, covering topics such as sales tax holidays, business growth in the state and the potential impact of proposed tax reforms on both individuals and businesses. 

The FICPA appreciates the opportunity to attend and participate in the productive and insightful discussion. 

Which Bills Are Moving? 

As Week 2 of the Legislative Session wraps up, the priorities of the Legislature have become clearer with bills passing through first committees. From bills driven by individual members to top issues and leadership priorities, several pieces of legislation impacting the CPA profession have already begun to gain traction in these early weeks. 

HJR 1325 – Succession to the Office of the Governor, Auditing, and Government Efficiency by Rep. Sirois passed through its first committee. The House Joint Resolution proposes a constitutional amendment to be added to the 2026 ballot to create the position of Commissioner of Government Efficiency (COGE). As a Cabinet officer, the COGE would be an elected official tasked with investigating and reporting on fraud, waste and abuse within state government. As a reminder, Joint Resolutions do not require the governor’s signature but must receive a three-fourths vote from both chambers of the Legislature to pass. If the Joint Resolution is approved, the amendment will be placed on the 2026 General Election ballot, where it will need 60% voter to pass.

SB 354 – Public Service Commission by Sen. Gaetz passed through its first committee. Of special interest to the profession, the bill increases the number of commissioners who serve on the Florida Public Service Commission (PSC) to seven, with one of them required to be a certified public accountant. The PSC is committed to making sure Florida's consumers receive some of their most essential services – electric, natural gas, telephone, water, and wastewater – in a safe, reasonable and reliable manner. With respect to accounting and finance, the commission reviews the revenue requirements of regulated electric, natural gas, and water and wastewater utilities and monitors earnings for these industries through reviews of surveillance filings and utility annual reports. Activities also include managing the annual report process, processing requests for base rate changes requested by utilities, reviewing storm cost recovery petitions, evaluating petitions for regulatory assets, and assessing the revenue requirement effect of tax law changes on regulated utilities. The inclusion of a CPA on this commission demonstrates the level of trust and respect legislature has for the CPA profession.

Next week, the Legislature returns to Tallahassee for Week 3 of Session. As the Legislative Session marches on, the FICPA will continue to monitor and update you on bills moving through the process, advocating on your behalf as needed. The FICPA continues to move its own legislative priorities forward, ensuring that the voice of CPAs is heard in key discussions. 

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 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 Senate Rules Committee, its third and final stop. The bill now sits on the Senate calendar to await presentation.

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 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 House Judiciary Committee. The bill now sits on the House calendar to await presentation. 
  • SB 472 passed out of the Senate Criminal Justice Committee. It will be sent to its second committee of reference, the Senate Appropriations Committee on Criminal and Civil Justice.

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.  

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.

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 has been referenced to the Senate Government Oversight and Accountability committee. 

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 Commerce and Tourism Committee. It will be sent to its third and final committee of reference Senate Rules Committee.  
  • HB 367 passed out of the Insurance and Banking Subcommittee in the House. It will be sent to its second committee of reference, the House Commerce Committee.  

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 Ways and Means Committee. It will now be sent to its second committee of reference House Intergovernmental Affairs Subcommittee.  

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.