Check Your State Board CPA Licensing Requirements

State CPA CPE Licensing Requirements

Florida CPA CPE

Please note: The CPE Information provided in this section relates to CPAs only.
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Accepted:

Yes, MasterCPE is a QAS provider, and courses must be from a QAS provider. Our sponsor number is #112530.

Renewal Date:

12/31 biennially

Reporting Period:

7/1 to 6/30 biennially. Licensees are required to complete CPE but currently are not required to report their CPE in conjunction with their license renewal. Annually, the Division conducts an audit of CPAs, requiring the selected CPAs to provide proof of completion of the continuing education requirements for the reestablishment period under audit.

Required Hours:

80 hours

Ethics Required:

4 hours in Florida Board approved ethics that include a review of Chapters 455 and 473, Florida Statutes, and the related administrative rules. MasterCPE has a Florida ethics course available. Provider Number: 0006223, Course Number: 0018800

Subject Rqmts:

  • There are four categories into which all acceptable subject matter for CPE credit is classified: 1) Accounting and Auditing, 2) Technical Business, 3) Behavioral and 4) Ethics.
  • Florida CPAs must complete at least 8 hours (down from 20 hours starting 7/1/19) in accounting and auditing and at least 4 hours in approved ethics every two years.
  • Technical business courses include: taxation, management services, general business including economics, business law, marketing, finance, computer software and information systems
  • The maximum credit for Behavioral courses is 20 hours. The Behavioral category includes courses on oral and written communication, the social environment of business, and administration of an accounting practice.
  • MasterCPE courses that are behavioral courses include Modern Supervision, Understanding and Managing Organizational Behavior, Management Handbook and Effective Business Communications.
  • See the Florida Guidelines link below for more information

Credit Limits:

See the following page: Florida Guidelines

Other Policies:

Florida requires that all self-study courses qualifying for accounting, auditing or technical business credit must be taken from sponsors of NASBA’s Quality Assurance Service (QAS). Technical business subjects that fall under this limitation are Business Law, Computer Science, Economics, Finance, Management Advisory Services, Marketing, Specialized Knowledge and Applications, Statistics, and Tax.

Contact Info:

Florida Board of Accountancy
240 NW 76th Drive, Suite A
Gainesville, FL 32607
Phone: 850-487-1395
Fax: 352-333-2508