Florida CPA (Certified Public Accountant) Continuing Education Requirements
Requirements Overview
Florida requires licensed CPAs to complete 80 hours of continuing professional education each biennial cycle, which runs from July 1 through June 30. Within those 80 hours, at least 8 must cover accounting or auditing subjects and 4 must be in Florida Board-approved ethics. Behavioral subjects are capped at 20 hours.
The ethics requirement is strict: only courses approved by the Florida Board of Accountancy satisfy the mandate. Ethics courses approved by other states are not accepted. If completed in two 2-hour modules, both must be from the same provider. The ethics curriculum must include a review of Chapters 455 and 473 of Florida Statutes.
CPAs who miss the June 30 deadline can take an automatic extension to September 15 by completing an extra 8 hours in accounting/auditing (88 total), or to December 31 with 16 extra hours (96 total). CPAs aged 65 or older may apply for retired status and become exempt from all CPE requirements.
Mandatory Topics
| Topic | Hours | Frequency | Notes |
|---|---|---|---|
| Accounting and Auditing | 8 | Every renewal | Must be in accounting-related and/or auditing-related subjects, as distinguished from federal and local taxation matters and management services. Florida Statute §473.312 requires not less than 10% of total hours in accounting/auditing (10% of 80 = 8 hours). |
| Florida Board-Approved Ethics | 4 | Every renewal | Must be completed through a provider approved by the Florida Board of Accountancy per Rule 61H1-33.0032. Must include a review of Chapters 455 and 473, Florida Statutes, and related administrative rules. A majority of the hours shall include this statutory review. If completed in two modules (2+2 hours), all four hours must be with the same provider. Ethics courses approved by other jurisdictions are NOT accepted—only Florida Board-approved ethics courses satisfy this requirement. |
| Governmental Auditing | 24 | Every renewal | Required only for CPAs involved in governmental audits who are the in-charge person, review working papers or reports, supervise others, or are the only CPA performing the work. Must comply with Government Auditing Standards 2018 Revision (Yellow Book) CPE requirements. The 24 hours may count toward the 80-hour total if they meet the general CPE requirements. |
Renewal Pathways
Exemptions
- Retired Status (Age 65+) — CPAs age 65 or older with a current active or inactive license who are not subject to any sanction or disciplinary action may apply for retired status. Retired licensees are neither required to renew the license nor maintain CPE requirements.Cannot re-enter the workforce in a position associated with accountingCannot offer services requiring the licensee's signature and use of the CPA titleTo restore active status, must complete 120 hours of CPE per biennium including 30 hours in accounting/auditing and 8 hours in ethics
How You Can Complete Your CE
Provider Requirements
Group study: Florida Board of Accountancy Approved Provider List. Self-study (accounting/auditing/technical business): must be from sponsors approved by NASBA's Quality Assurance Service (QAS) program. Ethics: must be from providers approved by the Florida Board per Rule 61H1-33.0032. Behavioral self-study: QAS approval not required.
Tips for Florida CPAs
- Only Florida Board-approved ethics courses count — do not assume a course approved in another state will satisfy this requirement.
- If you split the 4-hour ethics into two modules, both must come from the same provider or the hours will not count.
- Retain CPE proof of completion for at least two years after the reestablishment period ends, as DBPR conducts random audits.
- CPAs involved in governmental audits need 24 hours under Yellow Book standards, but those hours can count toward the 80-hour total.
- Missing the deadline triggers escalating penalties — plan to finish well before June 30 to avoid needing 88 or 96 total hours.