Florida CPA CPE Requirements

How to reach the regulator directly.

Florida Department of Business and Professional Regulation
Division of Certified Public Accounting
240 NW 76th Drive, Suite A
Gainesville, FL 32607

Tel: (850) 487-1395
Fax: (352) 333-2508

Email: dbpr.general@dbpr.state.fl.us

The regulator's own published rules and related resources.

Florida Division of Certified Public Accounting

The total continuing education hours required.

80 hours.

The detailed rules behind that total -- category minimums, ethics, and other conditions.

In any given reestablishment period, each current/active Florida certified public accountant must have completed at any time or times during the two-year period, at least 80 hours of educational instruction or training in public accounting subjects or courses of study, as defined hereinafter, of which:

• Effective July 1, 2019: at least (8) hours is in accounting-related and/or auditing-related subjects. This is a reduction from the previous requirement of (20) hours. This is effective for biennial periods ending June 30, 2020 and thereafter. (Prior to July 1, 2019: at least 20 hours must be in accounting-related and/or auditing-related subjects);
• no more than 20 hours may be in behavioral subjects; and
• at least four hours shall be in Florida Board-approved ethics.

Effective December 10, 2009: Beginning with the reestablishment period ending June 30, 2009, the requirement to complete the Laws and Rules Exam as a condition of licensure renewal is removed.

Prior to December 10, 2009: Each certified public accountant shall pass the examination on Chapters 455, 473, F.S., and related administrative rules approved by the Board. A grade of at least 80 is a passing grade. Each certified public accountant shall, on or before December 31, prior to biennial license renewal, complete on-line or mail his completed answers to the examination on Chapters 455, 473, F.S., and related administrative rules to the Department of Business and Professional Regulation, or its designee. The scan sheet for the Laws and Rules Examination must be postmarked or completed on-line by or on December 31. No Laws and Rules Examination scan sheet will be accepted if it is postmarked or completed on-line after December 31.

Ethics:

Effective for the CPE reporting period ending June 30, 2006: A Florida certified public accountant must complete no less than four of the total hours required for any reestablishment period in ethics from a FL Board approved provider (refer to "Approval of CE Providers" below). In the event the four hours is completed in two modules, Florida certified public accountants must complete the four-hour requirement with the same provider. The ethics courses shall be obtained from a FL Board approved provider approved (refer to "Approval of CE Providers" below), and consist of:

1. A review of Chapters 455 and 473, F.S., and the related administrative rules.
2. The ethics course may include other subjects including but not limited to: ethical conduct, core values and competencies, professional responsibility, responsibility to clients and the public, case studies that require the application of ethics principles, national professional standards and interpretations, and appropriate national issues related to the practice of accounting.

Continuing Professional Education/Governmental Auditing:
Any certified public accountant who is involved in governmental audits shall be required to comply with the continuing professional education (CPE) requirements imposed by Government Auditing Standards 2007 commonly referred to as the "Yellow Book," effective July 2007, which is hereby incorporated by reference, if during the engagement:

1. The certified public accountant is the in charge person, or
2. The certified public accountant reviews the working papers or report or both, or
3. The certified public accountant supervises others, or
4. The certified public accountant is the only certified public accountant performing the work.

Certified public accountants conducting audits controlled by either paragraph (a) or (b) below, shall be required to take 24 hours of governmental CPE and shall be required to comply with the CPE requirements imposed by Government Auditing Standards.

1. Government Auditing Standards, 2007 Revision, issued by the U.S. Government Accountability Office, which may be obtained at http://www.gao.gov/govaud/ybk01.htm.
2. The Rules of the Auditor General, Chapter 10.550, which may be obtained at http://www.myfloridalicense.com/audgen/pages/rules.htm.

The required 24 hours of governmental CPE may be used to meet the Accounting and Auditing course requirement.

How the reporting cycle is structured.

Biennial.

When a reporting cycle begins.

July 1.

Each Florida certified public accountant shall commence his/her reestablishment period on the date indicated on his/her Florida certificate. The initial designated reestablishment period for such Florida certified public accountant shall end on the third June 30th following the date indicated on his/her Florida certificate. Each succeeding reestablishment period shall begin on July 1, and end on June 30, two years thereafter.

How completed credits are reported to the regulator.

CPE Reporting

Starting with the renewal period ending 12/31/2020: The Department of Business and Professional Regulation will no longer mail renewal notices. All renewal notices will be emailed to the email address on file and will include information on how to renew your license using your DBPR Online Services Account. If you do not receive a renewal notice, click here to print a blank renewal form. For more information, visit the 'Renew Your License' tab.

CPAs are required to renew their license biennially (every two years). Effective with the re-establishment period ending June 30, 2011, licensees are no longer required to submit CPE to the Department of Business and Professional Regulation. CPAs still must complete required CPE by June 30th of their renewal year. Documentation of course completion should be retained in the event the licensee is selected for the CPE audit.

Effective November 7, 2012: Each Florida certified public accountant shall, as a part of the biennial licensure renewal, on or before December 31 prior to his/her biennial license renewal, report on forms prescribed by the Board, compliance with continuing professional education requirements completed during the applicable reestablishment period. Each Florida certified public accountant's documentation supporting such compliance shall be retained through the two years following a two-year reestablishment period. Documentation is to be retained to support evidence of completion of the required hours to enable a random audit by the Department of Business and Professional Regulation to determine compliance with the requirements. Documentation of each course shall be in a format to include course title and date, number of hours earned, attendee name, certified public accountant course provider name, number, and signature by the provider furnishing said certificate.

Updated 10/26/2023: To be accepted, documentation must include name of course taken, licensee name, date of course completion, number of hours, credit type or category, sponsor name, and sponsor signature. Proof of completion for a Florida Ethics course must also include the DBPR course approval number.

For courses completed at accredited colleges or universities, a transcript will be considered proof of completion.

For instructor credit, an Instructor CPE Credit Reporting Form will be required.

• Note from CeriFi: April 16, 2015: CeriFi has confirmed with the FL Board that when a licensee completes duplicate courses within the same [2-year] renewal period, only one course will count and the other will be considered excess.

The renewal or reporting deadline.

July 15.

Florida certified public accountants utilizing the automatic extension must submit the required information postmarked or recorded on-line by September 15th or December 31st.

CPE courses must be complete by June 30th and reported online or reporting forms post marked no later than July 15th. There are two automatic extensions that can be utilized by licensees who are unable to meet their CPE requirement by June 30th.

• The first extension is to September 15th and requires the licensee to complete an additional eight (8) hours of accounting and auditing credits. Therefore, the licensee would report a total of 88 hours with at least 28 in accounting and auditing.
• The second extension is to December 31st and requires the licensee to complete an additional 16 hours of accounting and auditing. Therefore, the licensee would report a total of 96 hours with at least 36 in accounting and auditing.
• Effective October 20, 2020: For the reestablishment period ending June 30, 2020, current active licensees who complete continuing professional education (CPE) hours by December 31, 2020 are not required to complete the additional CPE hours referenced in this subsection. CPE hours approved for this extension shall apply solely to the reestablishment period ending June 30, 2020.

→ Get monthly reminders before this deadline

What happens if the requirement is not met.

Failure to meet the renewal requirements by December 31st of the renewal year will result in the license reverting to delinquent status effective January 1 of the following year. Delinquent status licenses will revert to Null and Void after two years unless license is reactivated or placed on Inactive status.

Effective December 3, 2013

If a license is delinquent on January 1 for failure to comply with Rule 61H1-33.003, F.A.C. (the Continuing Education Rule), through failure to report compliance with continuing professional education requirements by the immediately prior December 31st, a Florida certified public accountant may reactivate, pursuant to Section 473.311, F.S., by certifying the required hours have been completed, paying the fees required by Rules 61H1-31.003, 31.004 and 31.006, F.A.C., by March 15 of the same year of the delinquency.

Reduced or prorated requirements for a first renewal.

The CPE reestablishment period for new Florida certified public accountants begins on the date of certification, which is printed on the license. Only courses completed after that date may be used for CPE credit. Accordingly, no courses which count as education for obtaining the CPA license may be used for CPE credit.

Each Florida certified public accountant shall commence his/her reestablishment period on the date indicated on his/her Florida certificate. The initial designated reestablishment period for such Florida certified public accountant shall end on the third June 30th following the date indicated on his/her Florida certificate. Each succeeding reestablishment period shall begin on July 1, and end on June 30, two years thereafter.

Who may be excused from all or part of this requirement.

Illness or Unusual Hardship:

The board may, at its discretion, reinstate the license of an individual whose license has become null and void if the individual has made a good faith effort to comply with this section but has failed to comply because of illness or unusual hardship. The individual shall:

• apply to the board for reinstatement
• pay an application fee in an amount determined by the board
• meet all continuing education requirements as prescribed in "reactivation of an inactive license"
• pay appropriate licensing fees, and
• otherwise be eligible for renewal of licensure.

Inactive Florida certified public accountants:

Reactivation of Inactive License:

Each Florida certified public accountant who has requested inactive status or became delinquent, as distinguished from a Florida certified public accountant whose certificate or license has been suspended, who desires to become an active Florida certified public accountant, i.e., engage or reengage in the practice of public accounting in Florida, shall apply for such reactivation by completing and submitting appropriate forms as prescribed by the Board.

Effective July 29, 2018: However, if a license is delinquent on January 1 for failure to comply with CPE requirements (61H1-33.003), through failure to report compliance with continuing professional education requirements by the immediately prior December 31st, a Florida certified public accountant may reactivate by certifying the required hours have been completed, paying the fees by March 15 of the same year of the delinquency.

Each such application shall demonstrate successful completion of the required number of continuing professional education hours.

Effective December 10, 2009: Florida certified public accountants who have been inactive or delinquent for one reporting period following their most recent current/active license, shall satisfy the requirements of their most recent biennium while active plus 40 additional CPE hours in the following manner:

• Accounting/Auditing: at least 20 hours
• Ethics: at least 4 hours
• Behavioral: no more than 20 hours
• Total Hours = 120

Effective December 10, 2009: Florida certified public accountants who have been inactive for no more than two reporting periods since maintaining a current/active license, shall satisfy the requirements of their most recent biennium plus 120 additional CPE hours in the following manner:

• Accounting/Auditing: at least 30 hours
• Ethics: at least 4 hours
• Behavioral: no more than 20 hours
• Total Hours: 200 hours

Effective December 10, 2009: Florida certified public accountants who have been inactive for three or more reporting periods since maintaining a current/active license, shall satisfy the requirements of their most recent biennium plus 200 additional CPE hours in the following manner:

• Accounting/Auditing: at least 40 hours
• Ethics: at least 4 hours
• Behavioral: no more than 20 hours
• Total Hours: 280 hours

Effective December 10, 2009: Florida certified public accountants who have been inactive for two or more reporting periods since maintaining a current/active license must complete at least sixty percent (60%) of the necessary hours in the twenty-four (24) months immediately preceding the date of the application for reactivation and the remaining forty percent (40%) may have been completed no more than forty-eight (48) months immediately preceding the date of the application for reactivation.

The first establishment period after reactivation shall commence on the following June 1st and the initial designated reestablishment date shall be the third June 30th following reactivation.

Prior to December 10, 2009: Each such [reactivation] application shall demonstrate successful completion of the required number of continuing professional education hours. Inactive or delinquent licensees must satisfy the requirements of their last reestablishment period, plus successful completion of at least 32 hours total, of which at least 8 hours must be in accounting and auditing subjects for each year or portion thereof the license was inactive and/or delinquent prior to July 1, 1989 and 40 hours total, of which at least 10 hours must be in accounting and auditing subjects for each year or portion thereof license was inactive after June 30, 1989. No more than 25% of the total required hours may be in behavioral subjects, as defined in paragraph 61H1-33.003(3)(c), F.A.C., if taken subsequent to July 1, 1985. At least eighty percent (80%) of the necessary hours must have been completed in the twenty-four months immediately preceding the date of application for reactivation. This twenty-four month requirement will be waived where the licensee can document completion of the CPE requirements in all biennia in the same manner as if the licensee had remained active.

Prior to December 10, 2009: Each such applicant must pass the examination on Chapters 455 and 473, F.S., and related administrative rules approved by the Board. A grade of at least 80 is a passing grade.

Reactivating in a Conditional Manner:

Any Florida certified public accountant holding an inactive license may be permitted to reactivate such license in a conditional manner. The conditions of reactivation shall require:

• payment of fees,
• the completion of required continuing education, and
• Prior to December 10, 2009: the passing of the examination approved by the board concerning chapter 455 and this chapter, and the related administrative rules.

Repealed January 12, 2021: Spouses of Members of the Armed Forces:

A Florida certified public accountant who is the spouse of a member of the Armed Forces of the United States and was caused to be absent from the State of Florida because of the spouse's duties with the armed forces shall be exempt from all licensure renewal provisions under these rules during such absence. The Florida certified public accountant must show proof to the Board of the absence and the spouse's military status.

Whether unused credits can apply to the next period.

Not permitted.

→ CE Tracking calculates carryover for you

Rule changes the regulator has proposed but not yet finalized.

Proposed March 2021:

For CPE Sponsors: Being Considered: The FL Board is considering a requirement that CPE sponsors must register biennially with the FL Board, which would include: pre-registering courses; obtaining course approval numbers and credit hours; and reporting/uploading student completions within 10 business days (beginning on the 30th day before the renewal deadline or prior to the renewal date, whichever occurs sooner). Credit would only be given for completion of Board approved courses.

The FL Board has set up a Task Force to explore this possibility. As of the Task Force Meeting on July 19, 2021, the Task Force is leaning against having mandatory sponsor reporting, the reason based on the fact that the responsibility is on the CPA to take appropriate CPE, obtain documentation, and report accurately and timely.

Currently, NASBA Registry sponsored program are accepted by the FL Board, and only a FL Ethics program is required to be registered with the FL Board. The CeriFi Team will continue to monitor this development and keep you updated as new information becomes available.

Rule changes the regulator has finalized, with effective dates.

Refer to the specific sections above for more details on any of the items noted below.

Reporting Date:

Effective October 20, 2020: Due to COVID-19: For the reestablishment period ending June 30, 2020, current active licensees who complete continuing professional education (CPE) hours by December 31, 2020 are not required to complete the additional CPE hours referenced in this subsection. CPE hours approved for this extension shall apply solely to the reestablishment period ending June 30, 2020.

Breakdown of Specific Requirements:

Effective July 1, 2019: The biennial Accounting and Auditing CPE requirement is reduced to (8) hours from (20) hours. This is effective for biennial periods ending June 30, 2020 and thereafter. (Licensees with a CPE period ending June 30, 2019 are still required to earn 20 hours of accounting and auditing CPE.)

General Characteristics of Accredited Education / Standards of Approval of CE Activities:

Effective April 21, 2016: The FL Board adopts rule amendments to update to allow credit in half–hour increments, clarify reporting requirements, and incorporate reporting form.

Enforcement:

Effective December 3, 2013

If a license is delinquent on January 1 for failure to comply with Rule 61H1-33.003, F.A.C. (the Continuing Education Rule), through failure to report compliance with continuing professional education requirements by the immediately prior December 31st, a Florida certified public accountant may reactivate, pursuant to Section 473.311, F.S., by certifying the required hours have been completed, paying the fees required by Rules 61H1-31.003, 31.004 and 31.006, F.A.C., by March 15 of the same year of the delinquency.

Reporting Method:

New Change For CPE Reporting: Effective with the re-establishment period ending June 30, 2011: CPAs are no longer required to submit their CPE to renew a current active license. The licensee still must complete the online form and required CPE by June 30th of their renewal year. Documentation evidencing course completion should be retained in the event the licensee is selected for the CPA audit.

Start Date:

Effective December 10, 2009: Beginning with the reestablishment period ending June 30, 2009, the requirement to complete the Laws and Rules Exam as a condition of licensure renewal is removed.

Exemptions:

Effective December 10, 2009: Florida certified public accountants who have been inactive or delinquent for one reporting period following their most recent current/active license, shall satisfy the requirements of their most recent biennium while active plus 40 additional CPE hours in the following manner:

• Accounting/Auditing: at least 20 hours
• Ethics: at least 4 hours
• Behavioral: no more than 20 hours
• Total Hours = 120

Effective December 10, 2009: Florida certified public accountants who have been inactive for no more than two reporting periods since maintaining a current/active license, shall satisfy the requirements of their most recent biennium plus 120 additional CPE hours in the following manner:

• Accounting/Auditing: at least 30 hours
• Ethics: at least 4 hours
• Behavioral: no more than 20 hours
• Total Hours: 200 hours

Effective December 10, 2009: Florida certified public accountants who have been inactive for three or more reporting periods since maintaining a current/active license, shall satisfy the requirements of their most recent biennium plus 200 additional CPE hours in the following manner:

• Accounting/Auditing: at least 40 hours
• Ethics: at least 4 hours
• Behavioral: no more than 20 hours
• Total Hours: 280 hours

Effective December 10, 2009: Florida certified public accountants who have been inactive for two or more reporting periods since maintaining a current/active license must complete at least sixty percent (60%) of the necessary hours in the twenty-four (24) months immediately preceding the date of the application for reactivation and the remaining forty percent (40%) may have been completed no more than forty-eight (48) months immediately preceding the date of the application for reactivation.

Breakdown of Specific Requirements:

Effective July 9, 2004: Effective for the CPE reporting period ending June 30, 2006, a Florida certified public accountant must complete no less than four of the total hours required for any reestablishment period in ethics from a FL Board approved provider.