Florida Statutes
§ 473.321 — Fictitious names
Florida § 473.321
This text of Florida § 473.321 (Fictitious names) is published on Counsel Stack Legal Research, covering Florida primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Fla. Stat. § 473.321 (2026).
Text
(1)A certified public accountant, partnership, corporation, or limited liability company may not practice public accountancy in this state under any name that is misleading or deceptive as to the legal form; as to persons who are partners, officers, shareholders, or members of the firm; or as to any other matter. However, a firm name may include the names of retired or deceased persons who were active partners, shareholders, or members of the firm.
(2)This section does not prohibit any certified public accountant or firm from practicing public accounting under a fictitious name that is not misleading or deceptive as to the persons who are partners, officers, shareholders, or members.
(3)The board shall adopt rules for interpretation of this section.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
ss. 19, 25, ch. 79-202; ss. 2, 3, ch. 81-318; ss. 10, 11, ch. 85-9; s. 4, ch. 91-429; s. 18, ch. 93-110; s. 3, ch. 93-284; s. 20, ch. 2009-54.
Nearby Sections
15
§ 473.301
Purpose§ 473.302
Definitions§ 473.303
Board of Accountancy§ 473.3035
Division of Certified Public Accounting§ 473.305
Fees§ 473.306
Examinations§ 473.308
Licensure§ 473.311
Renewal of license§ 473.312
Continuing education§ 473.3125
Peer review§ 473.313
Inactive status; retired statusCite This Page — Counsel Stack
Bluebook (online)
Florida § 473.321, Counsel Stack Legal Research, https://law.counselstack.com/statute/fl/473.321.