473.306  Examinations.--

(1)  A person desiring to be licensed as a certified public accountant shall apply to the department for licensure.

(2)  An applicant is entitled to take the licensure examination to practice in this state as a certified public accountant if the applicant:

(a)  Is of good moral character; and

(b)  Has met the following educational requirements from an accredited college or university:

1.  If application is made prior to August 2, 1983, a baccalaureate degree with a major in accounting or its equivalent with a concentration in accounting and business to the extent specified by the board.

2.  If application is made after August 1, 1983, a baccalaureate degree with a major in accounting or its equivalent plus at least 30 semester or 45 quarter hours in excess of those required for a 4-year baccalaureate degree, with a concentration in accounting and business in the total educational program to the extent specified by the board.

(3)  The board shall have the authority to establish the standards for determining and shall determine:

(a)  What constitutes a passing grade for each subject or part of the licensure examination;

(b)  Which educational institutions, in addition to the universities in the State University System of Florida, shall be deemed to be accredited colleges or universities;

(c)  What courses and number of hours constitute a major in accounting;

(d)  What courses and number of hours constitute additional accounting courses acceptable under subparagraph (2)(b)2.; and

(e)  What courses and number of hours constitute an additional 1 year of accounting courses, acceptable in lieu of 1 year of employment, under s. 473.307(2).

(4)

(a)  "Good moral character" means a personal history of honesty, fairness, and respect for the rights of others and for the laws of this state and nation.

(b)  The board may refuse to certify an applicant for failure to satisfy this requirement if:

1.  The board finds a reasonable relationship between the lack of good moral character of the applicant and the professional responsibilities of a certified public accountant; and

2.  The finding by the board of lack of good moral character is supported by competent substantial evidence.

(c)  When an applicant is found to be unqualified for a license because of a lack of good moral character, the board shall furnish the applicant a statement containing the findings of the board, a complete record of the evidence upon which the determination was based, and a notice of the rights of the applicant to a rehearing and appeal.

(5)  The board may adopt an alternative licensure examination for Canadian chartered accountants who have completed the Canadian chartered accountant licensure examination and hold a chartered accountant license from a Canadian province.