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Florida CPE Requirements

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CPE Information

License Renewal Date 12/31 biennially
CPE Reporting Period 7/1 to 6/30 biennially
General Requirement 80 hours
Ethics Requirement
  • 4 hours in Florida Board approved ethics
  • The minimum passing score for this course is 80% correct, per Board regulations.

    • Other Subject Area Requirements
    • 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.
    • 8 hours in Accounting-related and/or Auditing-related subjects.

    Credit Limitations
    • Behavioral Subjects: 20 hours maximum.
    • Ethics: Courses designed to meet the Florida CPA Ethics requirement must have a final exam and be passed with a score of 80% or above to receive credit toward that requirement, per Board regulations.
    Other State Policies
    • 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.

Board Information

Florida Board of Accountancy
240 NW 76 Drive, Suite A
Gainesville, FL 32607
Phone: 850-487-1395
Fax: 352-333-2508
Website: www.myfloridalicense.com/dbpr/cpa/index.html
Email: CPA.Applications@myfloridalicense.com
Click here for Board Statutes
Sequoia CPE is a NASBA QAS-approved sponsor and our courses are accepted for CPAs in the state of Florida. NASBA QAS Sponsor ID: 121900.



Acceptable Programs of Study:

  • Accounting and Auditing: the accounting and auditing category is narrowly limited to include only courses on accounting and financial reporting subjects, professional pronouncements of authoritative accounting principles issued by the standard-setting bodies and any other related subjects generally classified within the accounting discipline. Accounting and auditing subjects consist of:
    • accounting related subjects or courses including, but not limited to, financial accounting and accounting for specialized industries
    • auditing related subjects including but not limited to general auditing theory and practice, auditing for specialized industries, and audit applications to computers and information systems
    Additional examples of accounting and/or auditing are: annual updates of accounting and/or auditing; assurance services that relate to standards for attest engagements; auditing financial statements, operations systems and programs; compilation and review; financial statement disclosure; fraud detection; international accounting; professional pronouncements (APB, FASB, GAAP, GAAS, GASB, SAS, SSARS); review of Internal and Management controls.
  • Technical business: this category is broad, including courses on taxation, general business, and management advisory services. 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 computer and information systems without audit applications.
    Additional examples of technical business courses are: accounts payable/accounts receivable; budgeting and asset management; business valuation; computer programming or use of software package; financial planning; fraud prevention; general ledge; law (business related); management of an accounting practice; pension plan administration, personal financial planning, planning and control systems, real estate principles, specialized industries (banking, healthcare, insurance, etc); tax shelters.
  • Behavioral: this category includes courses on oral and written communications, the social environment of business, and administration of an accounting practice. Examples of behavioral subjects are: effective speaking, employee supervision, human resources, leadership and motivation, management by objectives, speed-reading and time management. *If a licensee takes a non-QAS course that is accounting and auditing or technical business, FL will allow the licensee to move that course to behavioral for the maximum of 20 CPE hours.

PLEASE NOTE: Since state board regulations are constantly changing, the information contained here is deemed reliable however it is not guaranteed. We encourage you to contact your state board to answer any questions and confirm or clarify any requirements listed here.