(1) The following acts constitute grounds for which the disciplinary actions in subsection (3) may be taken:
(a) Violation of any provision of s. 455.227(1) or any other provision of this chapter.
(b) Attempting to procure a license to practice public accounting by bribery or fraudulent misrepresentations.
(c) Having a license to practice public accounting revoked, suspended, or otherwise acted against, including the denial of licensure, by the licensing authority of another state, territory, or country.
(d) Being convicted or found guilty of, or entering a plea of nolo contendere to, regardless of adjudication, a crime in any jurisdiction which directly relates to the practice of public accounting or the ability to practice public accounting.
(e) Making or filing a report or record that the certified public accountant or firm knows to be false, willfully failing to file a report or record required by state or federal law, willfully impeding or obstructing such filing, or inducing another person to impede or obstruct such filing. Such reports or records include only those that are signed in the capacity of a certified public accountant.
(f) Advertising goods or services in a manner that is fraudulent, false, deceptive, or misleading in form or content.
(g) Committing an act of fraud or deceit, or of negligence, incompetency, or misconduct, in the practice of public accounting.
(h) Violation of any rule adopted pursuant to this chapter or chapter 455.
(i) Practicing on a revoked, suspended, inactive, or delinquent license.
(j) Suspension or revocation of the right to practice before any state or federal agency.
(k) Performance of any fraudulent act in any jurisdiction while holding a license to practice public accounting in this state or using practice privileges in this state.
(l) Failing to maintain a good moral character as provided in s. 473.308 while applying for licensure, or while licensed in this state or using practice privileges pursuant to s. 473.3141.
(m) Failing to provide any written disclosure to a client or the public which is required by this chapter or rule of the board.
(n) Having the same or equivalent practice privileges of a Florida certified public accountant or firm revoked, suspended, or otherwise acted against by the licensing authority of another state, territory, or country as a result of activity in that jurisdiction which would have subjected the Florida certified public accountant or firm to discipline in this state.”