FL CPA Renewal Requirements

The state of Florida

  • License renewal period every 2 years.
  • 80 hours each renewal period.

Your CPE requirements

Hours Subject
56 General [click here to see what qualifies]

There is no limit to the amount of technical business CPE hours.

Technical business subjects consist of:
  • Taxation.
  • Management services and management advisory services.
  • General business including, but not limited to, economics, business law, production or operational systems, marketing, finance, quantitative applications in business and business policy, and computers and information systems without audit applications.
20 Accounting and Auditing [click here to see what qualifies]

Accounting-related subjects or courses include financial accounting (including current authoritative literature in US GAAP and the Pronouncements of the Accounting Principles Board and FASB), and accounting for specialized industries.

Auditing-related subjects or courses, include general auditing theory and practice (including current authoritative literature in US GAAS and the Statements on Auditing Standards promulgated by the AICPA, auditing for specialized industries (including governmental auditing requirements) and audit applications to computers and information systems.

4 Ethics [click here to see what qualifies]

Subjects include 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.

Ethic courses must be approved by the Florida Board of Accountancy.

# Total

Please note

  • All self-study continuing education courses qualifying for accounting and auditing and technical business credit must be taken from sponsors approved by NASBA's Quality Assurance Service (QAS) program. Self-study providers offering behavioral credit only will not be required to register with the QAS program.
  • No more than 20 hours may be in behavioral subjects.

    Examples of behavioral subjects are:
    • Effective speaking
    • Employee supervision
    • Human Resources
    • Leadership and motivation
    • Management by objectives
    • Speed reading
    • Time management
  • Certain types of activities do NOT qualify for CPE credit:
    • Authorship of books or articles
    • Basic mathematics courses
    • Business meetings and social functions
    • Coffee breaks, meals and registration at seminars
    • Committee service
    • Foreign language courses
    • Instructing or attending elementary accounting or courses equivalent to elementary accounting (whole first year of accounting)
    • Keyboarding
  • Hours in excess of the 80 CE hours for each renewal period do not carry over to the next renewal period.

Source

Division of Certified Public Accounting

240 NW 76th Drive, Suite A
Gainesville, FL 32607

Phone: 850-487-1395
Fax: 352-333-2508
http://www.myfloridalicense.com/dbpr/cpa/index.html


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