CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS

Florida

State CPE Requirements

State Board Website:

http://www.myfloridalicense.com/DBPR/certified-public-accounting/

License Renewal Deadline:

12/31 biennially

CPE Reporting Period:

7/1 to 6/30 biennially

Total CPE Hours Required:

80 hours

Ethics Requirements:

4 hours in Florida Board approved ethics that include a review of Chapters 455 and 473, Florida Statutes, and the related administrative rules. If the four hours of ethics is completed in two modules, then all four hours must be completed with the same provider. A passing score of 80% is required.

Credit Limitations:

• Accounting or Mathematics: Not accepted if elementary accounting or basic mathematics.
• Behavioral Subjects: 20 hours maximum.
• Meetings: Not accepted if business meetings, social functions, or committee service.
• Published Materials: Not accepted.
• Self-Study: Sponsors of self-study programs in accounting, auditing, and technical business subjects must be approved by the National Association of State Boards of Accountancy’s Quality Assurance Service (QAS).

Other Subject Area Requirements:

• Accounting and Auditing: CPA’s must complete 8 hours in Accounting and Auditing each year.
• Technical Business: Technical business courses include: taxation, management services, general business including economics, business law, marketing, finance, computer software and information systems.
• Behavioral Courses: The maximum credit allowed in behavioral courses is 20 hours. This category includes courses on oral and written communication, social environment of business and administration of accounting practice.
• Governmental Auditing: 24 hours in Governmental CPE if conducting audits controlled by the Government Auditing Standards, 2007 Revision, or the Rules of the Auditor General, Chapter 10.550.

Other State Policies:

Florida certified public accountants who do not meet the requirements by June 30th will be granted an automatic extension until September 15th provided the Florida certified public accountant completes an additional 8 hours in Accounting and Auditing subjects. An automatic extension will be granted until December 31st provided the Florida certified public accountant completes an additional 16 hours in Accounting and Auditing subjects.

Approved Ethics Product