Legislative Update: Session begins; bill eliminating BOA moves forward

In this update ...

The 2026 Regular Session gets underway with addresses from the House Speaker Daniel Perez, Senate President Ben Albritton and Gov. Ron DeSantis.
HB 607, a bill that would eliminate the Florida Board of Accountancy, passes the House State Administration Budget Subcommittee.
FICPA Chief External Affairs Officer Jason Harrell appears before the subcommittee to voice the profession’s opposition to the proposal.
We look ahead to what’s to come during the 2026 Session.
And we refresh our weekly FICPA Bill Tracker, monitoring legislation of interest to the profession.

2026 Session Officially Begins

On Tuesday, the Florida Legislature formally kicked off the 2026 Regular Session, marking the beginning of 60 days of lawmaking in Tallahassee. Opening Day is steeped in tradition, bringing together members of the House and Senate alongside dignitaries from the Florida Supreme Court, the Florida Cabinet and former members of the Legislature for the ceremonial start of Session. With the chambers officially gaveled in, House Speaker Daniel Perez and Senate President Ben Albritton each outlined their priorities for the year ahead in addresses to their respective bodies.

Legislators then convened in the House Chamber for a joint session of the Legislature to hear the governor’s annual State of the State address. With this as the final State of the State of his term, Gov. Ron DeSantis used the occasion to reflect on his administration’s accomplishments and to discuss his vision for the Session ahead. With the ceremonial proceedings complete, lawmakers quickly turned their attention to the substantive work that will shape the weeks ahead.

The 2026 Regular Session will run for 60 days, concluding on March 13.

Bill Eliminating Florida Board of Accountancy Advances Through Second Committee

On Wednesday, HB 607 – Industries and Professional Activities by Rep. Yarkosky passed through the House State Administration Budget Subcommittee. As a reminder, HB 607 proposes many changes to professional licensure. Important to the CPA profession, the bill proposes to repeal the Florida Board of Accountancy.

The FICPA is 100% opposed to the elimination of the Board of Accountancy, as the proposals in this bill would be catastrophic to the value of the CPA license and CPAs’ ability to practice and conduct commerce across state lines.

FICPA Chief External Affairs Officer Jason Harrell was in attendance on Wednesday and appeared before the subcommittee to speak in opposition to the bill.

“This proposal would put Florida CPAs at a significant disadvantage,” Harrell said. It would put Florida out of line with other states and rather than promoting commerce, it would increase bureaucracy and red tape. ...

“We think this will put Florida CPAs in a worse position. Therefore, we look forward to working with the Legislature on efficiencies which we have already proposed and maintaining key uniform standards to help the CPA profession promote commerce and do business.”

You can watch the full committee presentation and hear Harrell’s comments here.

Many members of the committee expressed concerns about the bill, and the sponsor indicated that an amendment would be filed in the final committee that would assuage the concerns of both legislators and stakeholders. The bill passed, 10-2. The FICPA has been in active conversations with both the House and Senate on this proposal and has shared its opposition to the bill with both chambers. We will monitor any potential changes.

The FICPA continues to ask that members await further instructions on how you can help. It is important that the profession speaks with a single, unified voice. If and when the time is right, the FICPA will issue a call to action. In the meantime, we kindly ask that you please do not contact legislators on this issue until we ask for additional member support. Allow your FICPA Governmental Affairs Team to fully engage on the profession’s behalf, but be on standby for further instructions. Please also let us know if you have a relationship with any members of the Legislature by joining our Key Person Contact (KPC) program.

Session Snapshot: 2026 by the Numbers

With Session officially in motion and the standard bill-filing deadline behind us, legislators have already introduced 1,773 bills for consideration during the 2026 Session. Additional legislation is expected in the weeks ahead through Proposed Committee Bills (PCBs), which are filed directly by legislative committees and are not subject to the same filing deadlines as member bills. As is typical during Session, this volume will be supplemented by hundreds of amendments as bills move through the process.

Currently, we are tracking:

136 proposed changes to tax law. As a reminder, most tax bills do not pass individually and will be vetted during the process to be combined into the annual state tax package.
5 bills which would open Ch. 473, the CPA practice act. The FICPA Governmental Affairs team is closely monitoring every bill that would open Ch. 473.
5 bills which would open Ch. 455, the DBPR general licensing statute, which also includes the CPA profession.
62 bills concerning audit, which either propose new audit requirements for CPAs or amend an existing audit process of interest to the profession.
21 bills which could be of interest to CPAs practicing in the CIRA space, including reserve requirements for condominium associations.
78 bills which impact CPAs practicing in state and local government, including local bills and tax bills.
24 bills which have requirements in the public and private sector to use CPAs for specified duties.

Other Actions This Week and Looking Ahead

On Wednesday, SB 250 – Rural Communities by Sen. Simon passed the Senate unanimously. This bill is the Senate President’s priority to provide relief to fiscally constrained counties and promote agriculture in Florida’s rural communities. Priorities of the presiding officers are highly impactful and contain many changes to Florida law. They also take much time in the legislature and become key pieces of negotiation between the chambers.

Also this week, the governor’s proposed budget was presented in several committees, marking the start of the appropriations process for fiscal year 2026.

When the Legislature comes back to Tallahassee next week, it will move into Week 2 of Session. Committee presentations will ramp up with full agendas, and many issues will move forward as others stall out all at once.

As the final Session before the 2026 election – and the last for the governor, House speaker and Senate president in their respective leadership roles – significant and far-reaching issues are expected to take center stage as members make their marks before the end of their term and the 2026 election.

Throughout Session, the FICPA will remain actively engaged in advancing its legislative priorities, while the Governmental Affairs team continues to monitor legislation that could impact the CPA profession. As committees begin to meet and bills move through the process, FICPA members will be kept informed of key developments at the Capitol.

FICPA's 2026 Bill Tracker

This section provides a broad overview of the key issues the FICPA Governmental Affairs team is monitoring during the 2026 Legislative Session. While the FICPA tracks more than 2,000 bills each year, the bill tracker focuses on a select group of proposals that could significantly impact the CPA profession, are actively moving through the Legislature and are receiving direct engagement from the FICPA. If you have questions about a bill not included in this report, please contact Jason Harrell at jasonh@ficpa.org.

Licensure

House Bill 333 – Public Accountancy by Rep. Blanco / Senate Bill 364 - Public Accountancy by Sen. Gruters. FICPA’s priority legislation proactively proposes efficiencies and opens new pathways to licensure. The bill strengthens and enhances Florida’s practice privileges, streamlines licensure by endorsement and increases efficiency in the licensing process. The bill also proposes alternative pathways to licensure, providing more options and flexibility while maintaining the required accounting and business knowledge:

Current Path: 150 semester hours, one year of experience and passage of the CPA exam.
New Pathway 1: Master’s degree in accounting/finance, one year of experience and passage of the CPA exam.
New Pathway 2: Bachelor’s degree in accounting/finance, two years of experience, and passage of the CPA exam.
New Pathway 3: Bachelor’s degree in any field, with coursework in accounting/finance, two years of experience and passage of the CPA exam.

*Note that all pathways require accounting and business concentrations, as prescribed by the Florida Board of Accountancy, from an accredited college or university.

The FICPA’s efficiency bill will make Florida a national leader by providing an effective licensure process that strengthens and promotes the state’s economy and workforce.

HB 333 has been referred to the Industries and Professional Activities Subcommittee in the Florida House of Representatives.
SB 364 passed unanimously in the Regulated Industries Committee in the Florida Senate. It will now be sent to the Senate Rules Committee.

House Bill 607 – Industries & Professional Activities by Rep. Yarkosky. The bill consolidates apprenticeship, licensure and continuing education requirements by reorganizing numerous professional boards under DBPR. As for the CPA profession, the bill completely eliminates the Board of Accountancy.

HB 607 passed the State Administration Budget Subcommittee in the House of Representatives. It will now be sent to its third and final stop, the House Commerce Committee.

Senate Bill 1666 – Department of Business and Professional Regulation by Sen. Burgess. This bill makes changes to licensing, oversight, and other references for numerous boards and professions with DBPR. Important to the CPA profession, the bill renames the Clay Ford Scholarship and expends scholarship eligibility.

SB 1666 is awaiting its references.

House Bill 1189 – Diversity, Equity, and Inclusion and Affirmative Action by Rep. Sapp. This bill removes statutory references to affirmative action and minority-based preferences across multiple Florida laws. The bill also retitles the Clay Ford Scholarship and adjusts criteria for scholarship applicants and council appointments.

HB 1189 has been referred to the Government Operations Subcommittee in the Florida House of Representatives

House Select Committee on Property Tax Proposals

As the FICPA has reported, the Florida Legislature is looking at the potential elimination of property taxes. The following bills were introduced in the House Select Committee on Property Taxes and have been heard at least once in committee. If passed by both chambers of the Florida Legislature, a proposal would be placed on the 2026 general election ballot, where it would need 60% voter support to pass into law.

House Joint Resolution 201 – Elimination of Non-school Property Tax for Homesteads by Rep. Steele. The proposed constitutional amendment would exempt homestead property from all ad valorem taxes other than school district levies and prohibit local governments from reducing law enforcement funding below an established benchmark.

HJR 201 passed the State Affairs Committee in the House of Representatives. It will now be sent to its third and final stop, the House Ways and Means Committee.

House Joint Resolution 203 – Phased Out Elimination of Non-school Property Tax for Homesteads by Rep. Miller. The proposed constitutional amendment would annually raise the homestead exemption for non-school ad valorem taxes by $100,000 for 10 years and make homestead property fully exempt from non-school ad valorem taxes beginning in 2037. The proposal prohibits counties and municipalities from reducing law enforcement budgets below the higher of their 2025-26 or 2026-27 funding levels.

HJR 203 passed the State Affairs Committee in the House of Representatives. It will now be sent to its third and final stop, the House Ways and Means Committee.

House Joint Resolution 209 – Property Insurance Relief Homestead Exemption of Non-school Property Tax by Rep. Busatta. The proposed constitutional amendment adds a new exemption tier for homestead properties carrying comprehensive multiperil insurance, increasing the exempt amount by $200,000 on non-school ad valorem taxes. The proposal prevents counties and municipalities from lowering total law enforcement funding below the higher of their 2025-26 or 2026-27 budgeted levels.

HJR 209 passed the House State Affairs Committee. It will now be heard on the House floor.

Audit/Tax/Industry

House Bill 215 – Ad Valorem Taxation by Rep. Albert. The bill allows a married couple to combine each spouse’s prior homestead difference toward their new homestead, up to a combined $500,000 limit. The bill requires a two-thirds vote of the governing body to increase the prior year's adopted millage rate and authorizes the Department of Revenue to adopt emergency rules to implement these changes.

HB 215 passed the Select Committee on Property Taxes in the House of Representatives. It will now be sent to its second stop, the House State Affairs Committee.

Senate Bill 678 – Deductions for Certain Losses of Alcoholic Beverages by Sen. Mayfield / House Bill 1137 – Excise Tax Deduction on Alcoholic Beverages by Reps. Robinson and Overdorf. The bill allows monthly excise tax deductions for vinous, spirituous, or malt beverage losses due to breakage, spoliation, evaporation, or expiration at specified percentage rates or actual gallonage in the case of malt beverages. It defines and excludes extraordinary losses from standard deductions, requiring immediate notice to the division and providing detailed steps to claim excise tax deductions for such losses.

SB 678 has been referenced to the Regulated Industries Committee in the Senate.
HB 1137 has been referenced to the House Ways and Means Committee.

Senate Bill 7010 – Roth Contribution Plans in Deferred Compensation Programs by the Senate Committee on Governmental Oversight and Accountability. The bill allows deferred compensation plans offered by the state and local governments to provide a Roth contribution option and adds language permitting qualified Roth contributions in deferred compensation plans for eligible employees. The bill also repels the statutory provision previously restricting employee contributions to the state deferred compensation plan.

SB 7010 passed the Senate Appropriations Committee. It is now ready to be heard on the Senate Floor.

Senate Bill 320 – Administrative Efficiency in Public Schools by Sen. Simon / House Bill 963 – Administrative Efficiency in Public Schools by Rep. Smith. The bill deletes the requirement for an internal auditor in large districts and removes the obligation to include the school financial report in the student handbook.

SB 320 passed the Senate Fiscal Policy Committee. It is now ready to be heard on the Senate Floor.
HB 963 has been referred to the Education Administrative Subcommittee in the Florida House of Representatives.

House Bill 797 – Nonprofit Corporations by Rep. Tuck / Senate Bill 554 – Nonprofit Corporations by Sen. Bernard. This bill is a major rewrite of chapter 617, which substantially revises the law governing nonprofit corporations and updating corporate powers, procedures, and filings.

HB 797 passed the House Industries and Professional Activities Subcommittee. It now moves to the Civil Justice and Claims Subcommittee in the Florida House of Representatives.
SB 554 has been referred to the Commerce and Tourism Committee in the Florida Senate.

Senate Bill 1296 – Public Employees Relations Commission by Sen. Martin / House Bill 995 - Public Employees Relations Commission by Rep. Persons-Mulicka. The bill repeals the requirement that organizations certified as bargaining agents provide its members with an annual financial report prepared by a CPA.

SB 1296 has been referred to the Governmental Oversight and Accountability Committee in the Florida Senate.
HB 995 has been referred to the Government Operations Subcommittee in the Florida House of Representatives.

State and Local Government

House Bill 103 – Local Business Taxes by Rep. Botana / Senate Bill 122 – Local Business Taxes by Sen. Truenow. The bills repeal Chapter 205, ending the statewide framework for local business taxes. The bills create s. 218.150 to permit municipalities already imposing a gross-receipts-based merchant tax to continue doing so, to revise the definition of “merchant” but not to adjust the existing tax rate. The bills remove requirements for businesses to present local business tax receipts or pay local business taxes across various industries and regulatory contexts.

HB 103 passed the Ways & Means Committee in the House of Representatives. It will now be sent to its second stop, the House Intergovernmental Affairs Subcommittee.
SB 122 passed the Community Affairs Committee in the Senate. It will now be sent to its second stop, the Senate Finance and Tax Committee.

Senate Bill 250 – Rural Communities by Sen. Simon. The bill, a priority for the Senate President, establishes the Office of Rural Prosperity in the Department of Commerce to coordinate rural initiatives, administer grants and offer technical assistance. It creates the Renaissance Grants Program to provide block grants for counties with long-term population decline to stimulate growth and economic vitality.

SB 250 passed the Senate Floor unanimously. It will now be sent in messages to the House to await presentation on the House floor.

House Bill 145 – Suits Against the Government by Rep. McFarland / Senate Bill 1366 – Claims Against the Government by Sen. Brodeur. The bill increases statutory liability limits for tort claims against governmental entities, streamlines claim procedures and adjusts statutes of limitation and insurance provisions while creating new exceptions for specific victims.

HB 145 passed off the House floor It will now be sent in messages to the Senate to await presentation on the Senate floor.
SB 1366 is awaiting committee references.

Senate Bill 482 – Artificial Intelligence Bill of Rights by Sen. Leek / House Bill 1395 – Artificial Intelligence by Rep. Rizo. The bill establishes an Artificial Intelligence Bill of Rights, restricting government contracts with foreign controlled AI entities. The bill also mandates that bot operators disclose to users they are interacting with nonhuman systems at the start of, and periodically during, any interaction.

SB 482 has been referred to the Commerce and Tourism Committee in the Florida Senate.
SB 1395 has been referred to the Information Technology Budget & Policy Subcommittee in the Florida House of Representatives

House Bill 1303 – Department of Financial Services by Rep. Miller / Senate Bill 1572 – Department of Financial Services by Sen. DiCeglie. This bill establishes the Florida Agency for Fiscal Oversight (FAFO) within the Department of Financial Services, granting authority to audit local governments that levy or increase taxes and to impose fines or withhold state funds for noncompliance. The bill mandates an annual Local Government Efficiency Report submitted to the Department of Financial Services, which may produce a Local Government Spending Analysis for public review.

HB 1303 has been referred to the Insurance & Banking Subcommittee in the Florida House of Representatives.
SB 1572 is awaiting committee references.

House Bill 1329 – Local Government Spending by Reps. Benarroch and Miller / Senate Bill 1566 – Local Government Spending by Sen. DiCeglie. The bill increases local government budget transparency requirements and prohibit the use of public funds for diversity, equity, and inclusion initiatives. The bill extends the time periods for posting tentative and final budgets on county and municipal websites. The Bill mandates a budget cutting exercise identifying 10% in possible reductions before final budget adoption.

HB 1329 has been referred to the Intergovernmental Affairs Subcommittee in the Florida House of Representatives.
SB 1566 is awaiting committee references.

Condos and HOAs

House Bill 255 – Condominium Associations by Rep. Snyder / Senate Bill 638 - Condominium Associations by Trumbull. The bills mandate condominium associations to maintain additional records, clarify limitations periods for certain claims and require the creation of a publicly accessible online database of turnover certificates. They add the association’s turnover certificate and annual report to the list of official records that must be maintained by condominium associations.

HB 255 has been referenced to the Civil Justice & Claims Subcommittee in the Florida House of Representatives.
SB 638 has been referenced to the Regulated Industries Committee in the Florida Senate.

House Bill 657 – Community Association by Rep. Porras. The bill removes statutory requirements for pre-suit mediation in condominium and homeowners’ association disputes and clarifies the use of arbitration instead. It requires associations to include or amend their governing documents with a statement referring to the Florida Condominium Act, subject to member approval.

HB 657 has been referenced to the Housing, Agriculture and Tourism Subcommittee in the Florida House of Representatives.

House Bill 465 – Community Association Management by Rep. Nix / Senate Bill 822 Community Association Management by Sen. Gruters. The bills require associations with total annual revenues of $500,000 or more to contract with a community association management firm. The bills clarify that all applicable licenses under part VIII of chapter 468, F.S., must be held by the management firm. The bills impose a duty on each board member, officer or director to verify the licensure of the community association manager or firm before contracting.

HB 465 passed the House Housing, Agriculture, and Tourism Subcommittee it now moves its second and final committee the Commerce Committee in the Florida House of Representatives.
SB 822 has been referenced to the Regulated Industries Committee in the Senate.

Senate Bill 722 – Condominium Structural Integrity Reserve Studies by Sen. Osgood. The bill applies SIRS requirements to buildings six or more stories in height. The bill exempts buildings five or fewer stories in height from conducting a structural integrity reserve study and allows those associations, by majority vote, to waive or reduce reserve contributions.

SB 722 has been referenced to the Regulated Industries Committee in the Senate.

Senate Bill 1498 – Community Associations by Sen. Bradley. The bill expands turnover inspection requirements for developers, clarifies structural integrity reserve study obligations for buildings with three habitable stories or higher, and updates electronic voting procedures for associations. The bill specifies “three habitable stories or higher” when determining if a structural integrity reserve study is required, with new criteria for study updates and disclosure requirements.

SB 1498 is awaiting its references.