Please note: The CPE Information provided in this section relates to CPAs only.
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Florida |
| Renewal Date: |
12/31 biennially |
| Reporting Period: |
7/1 to 6/30 biennially |
| Required Hours: |
80 hours every 2 years. |
| Ethics Required: |
Yes, 4 hours of the total 80 hours required. Ethics requirement must be administered by providers approved by the board and include a review of the provisions of Chapter 455 and 473, Florida Statutes, and Chapter 61H1, Florida Administrative Code. |
| Subject Breakdown: |
20 hours of Accounting & Auditing every two-year period.
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 subject generally classified within the accounting discipline. Accounting and auditing subjects consist of:
* Accounting-related subjects or courses including, but not limited to, financial accounting including current authoritative literature in generally accepted accounting principles in the United States and the Pronouncements of the Accounting Principles Board and the Financial Accounting Standards Board), and accounting for specialized industries.
* Auditing-related subjects or courses, including, but not limited to, general auditing theory and practice (including current authoritative literature in generally accepted auditing standards in the United States and the Statements on Auditing Standards promulgated by the American Institute of Certified Public Accountants, auditing for specialized industries (including governmental auditing requirements) and audit applications to computers and information systems. |
| Credit Limits: |
The maximum credit for behavioral courses is 20 hours over a two-year period.
The behavioral category includes courses on oral and written communications, the social environment of business, and administration of an accounting practice. Other examples of behavioral subjects are:
* Effective speaking
* Employee supervision
* Human Resources
* Leadership and motivation
* Management by objectives
* Speed reading and
* Time management.
Attending and instructing elementary accounting courses is not acceptable for CPE credit.
The law and rules exam is 25 questions and must be taken and passed prior to licensure and re-licensure (every two years). A passing score on the Laws & Rules exam must be postmarked no later than December 31.
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).
Behavioral courses do not have to be taken from an approved QAS sponsor. |
| Other State Policies: |
Florida requires self-study course providers to be sponsors of NASBA's Quality Assurance Service (QAS). Behavioral courses do not have to be taken from an approved QAS sponsor. |
| Contact Info: |
Florida Board of Accountancy
240 NW 76 Drive
Suite A
Gainesville, Florida 32607
USA
Phone: 850-487-1395
Fax: 352-333-2508
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| Web address: |
http://www.myflorida.com/dbpr/cpa/index.shtml |
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