Florida CPA CPE Requirements

How many CPE hours do Florida CPAs need?

Florida CPAs must complete 80 hours every two years.

Reporting period: 7/1 to 6/30 biennially.

NASBA Registry wording: 80 hours.

What is the Florida ethics CPE requirement?

Florida requires 4 hours of ethics every two years. The course must be Florida-specific, and the course must be approved by the Florida board.

NASBA Registry wording: 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.

Does Florida limit self-study CPE?

Florida places no limit on self-study CPE, so all 80 hours may be earned through self-study courses.

When is Florida CPE due?

The reporting period ends on June 30, every 2 years.

License renewal: December 31 biennially.

Grace period: To September 15 with +8 accounting and auditing hours, or to December 31 with +16 accounting and auditing hours.

Can Florida CPAs carry over extra CPE hours?

Excess hours do not carry over to the next reporting period.

Does Florida require hours in particular subjects?

Subject-area requirements: 8 hours accounting and auditing; 24 hours government if applicable.

NASBA Registry wording: 24 hours in Governmental CPE if conducting audits controlled by the Government Auditing Standards, 2018 Revision, or the Rules of the Auditor General, Chapter 10.550. • 8 hours in Accounting-related and/or Auditing-related subjects.

Are there other Florida CPE limits?

• 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: 20 hours maximum per reporting period. Must be submitted and approved by the Florida Education Committee to receive credit. Authored Published Material (APM) must be in a technical business subject area and cannot apply to the Florida Ethics Requirement.
• 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).

What other Florida CPE policies apply?

• Grace Period: 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.
• CPE Reciprocity: The Florida Board of Accountancy will grant CPE Reciprocity to a nonresident licensee seeking renewal if the licensee has fulfilled the continuing education requirements in the most recently completed reporting period in the state in which his or her office is located. If the licensee's Principal Place of Business state has no CPE requirements, the nonresident licensee must comply with the CPE requirements set by the Florida Board. Nonresident licensees will still be required to fulfill the FL Ethics requirement, which must be Board approved, QAS approved (if Self-Study), and include a review of Florida's laws and regulations and be met by courses from one provider.