Florida’s CPE Requirements for CPAs
Most business pros are familiar with the topic of continuing education. After all, it’s one of the main requirements of license renewal for members of organizations like the AICPA. But it also helps inform them regarding industry changes. And more so, can help sharpen skills that otherwise lack definition. Generally, CPAs must meet CPE goals on a regular basis, stretched out over a set length of time. However, since an individual Board oversees each state, the requirements change from one location to another. Consequently, the Florida CPA CPE requirements are different from those of other states.
Overall, CPAs in Florida have to renew their licenses every three years. Also, they must complete a total of 80 hours per recertification period. But the table below highlights other primary recertification limitations and deadlines.
Florida CPA CPE Requirements and Recertification Deadlines
|License Renewal Date||CPE Reporting Period||Total CPE Hours||Self-Study Credit Limitations|
|December 31, biennially||July 1 – June 30, biennially||80 Hours||None|
Subject Area Requirements
During each two-year renewal period, 4 of the required 80 hours must be in Professional Ethics. Including a review of Chapters 455 and 473 of Florida Statutes and the related administrative rules. However, if the CPA completes the required 4 hours in two modules, all ethics hours must be taken from the same provider.
Any licensee who conducts audits controlled by the Government Auditing Standards, 2007 Revision or the Rules of the Auditor General, Chapter 10.550 must complete at least 24 hours of Governmental CPE in the reporting period for Florida. Furthermore, CPAs must complete 8 hours in Accounting-related and/or Auditing-related subjects no matter the professional field of the licensee.
Credit Limitations and Calculation
For CPAs in the state of Florida, there exist limitations and prohibitions for certain programs or events, listed as follows:
- Credits obtained from courses in basic mathematics or elementary accounting will not be accepted by the Florida Board
- No more than 20 hours maximum for any courses or programs dealing with behavioral subjects
- Business meetings, social functions or committee services are not a viable method for earning CPE credits in Florida
- Writing or publishing materials is not a Board-approved method for earning CPE credits, no matter the subject
- Sponsors of self-study programs in accounting, auditing and technical business subjects must be approved by NASBA’s Quality Assurance Service
In Florida, CPAs who provide formal instruction or presentations can obtain CPE credits. Here, credit is equal to two times the length of the presentation (50-minute hours) for the first presentation. Also, one times presentation length is the limit for the second instance. And no credit will be accepted for each subsequent presentation. However, repeat instruction of material that is substantially altered can be considered a first presentation.
CPAs enrolled in college or university can claim CPE credit for their courses. But only so long as the state Board approves the subject material. This credit calculation is 15 CPE hours for each semester credit hour. For example, 45 CPE credits for a 3-hour college course. And for quarter hours, credit is equal to 10 CPE credits. For college or university courses which are not worth academic credit, each classroom hour equals one qualifying hour.
With all forms of approved CPE, Florida CPAs can obtain credits in half-hour increments.
Florida CPAs who fail to meet the requirements by June 30th of their renewal year automatically receive an extension. This grace period lasts until September 15th of the same year. But only if the individual completes an additional 8 CPE hours in accounting and/or auditing. A secondary extension lasts until December 31st of the same year. However, the CPA must complete an additional 16 hours of accounting and/or auditing. CPE
Some licensees are exempt from the Florida CPA CPE requirements. However, to maintain that status, they must not offer services to any third parties. These include:
- Individuals currently unemployed
- Members who have willfully and temporarily left the workforce
- Licensees who have listed their formal status as “inactive”
Waivers can also be requested for the CPE requirements for the following reasons, as approved by the Board:
- Health complications
- Active military duty
- Extreme natural disasters (according to Florida Board policies)
- Other similar circumstances
Additional CPE Resources for CPAs
Article written by Braden Norwood
Last updated December 6, 2021