Florida CPA CPE Requirements

License Renewal: December 31^st every two years

CPE Reporting Period: Must report by June 30^th of their renewal year

CPE Documentation: Visit The Florida Department of Business & Professional Regulation to submit hours, apply for a license, and more.

Credit Limitations:

• Self-Study: All self-study CE courses qualifying for Accounting, Auditing, or Technical Business credit must be taken from sponsors approved by NASBA’s Quality Assurance Service (QAS) program. Self-study providers offering only behavioral credit will not be required to register with the QAS program.
• Published Materials: Writing or publishing materials is not a Board-approved method for earning CPE credits, no matter the subject.

Credit Calculations: Half credits are allowed after the first hour. Hours are based on 50-minute credit hours under NASBA Standards. This credit limitation does not pertain to QAS Self-Study courses.

Professional development courses shall be credited for continuing professional education purposes in increments of not less than one-half hour, equivalent to the actual number of contact hours (hours in the classroom which must include at least fifty minutes of continuous participation per contact hour or twenty-five minutes per contact half hour) provided an outline (defined as a schedule of activity listing major topics of discussion) is prepared in advance and retained; a course is at least one contact hour or half-hour in length; the course conducted by a qualified instructor, lecturer or discussion leader; and a record of registration and attendance is maintained.

• Instruction: Instructors, lecturers, panelists, and discussion leaders for professional development courses and formal organized in-firm educational programs shall be credited for continuing professional education purposes at twice the credit granted to participants for the first presentation of a specific course or program, the same as the credit granted a participant for the second presentation and none thereafter.

 Hour Requirements: 80 hours every two years

• Minimum of 8 hours in accounting and/or auditing
• Maximum of 20 hours in the behavioral category. Courses include:
  • Oral & Written Communications
  • The Social Environment of Business
  • Administration of an Accounting Practice
• A minimum of 4 hours of Ethics must be completed, which must be approved and administered by the Florida Board of Accountancy
• If a licensee does not complete the CPE requirement in a timely manner, an extension may be granted with a deadline of September 15th. In addition to the hours that should have been submitted, an additional 8 credits will be required for Accounting and Auditing. Should the licensee not complete this requirement, they are required to do another 8 credits for Accounting and Auditing in addition and will have an extension that ends on December 31^st