For information and guidance for department stakeholders related to agency actions, updated meeting schedules, and other matters during this state of emergency, visit the DBPR Emergency Information Page at: www.myfloridalicense.com/dbpr/emergency.

Certified Public Accounting

Certified Public Accounting

Within Florida’s Department of Business and Professional Regulation (DBPR), the Division of Certified Public Accounting is responsible for the regulation of certified public accountants (CPAs) and accounting firms. The division processes applications to sit for the CPA exam, original Florida licensure applications, licensure by endorsement applications, reactivation of a delinquent or inactive CPA license, temporary permit applications, accountancy firm licensure and continuing education reporting forms. In addition, the division provides administrative support to the Board of Accountancy. The Board consists of nine members. Seven members are licensed CPAs, and two are consumer members. The board meets approximately 10 times a year at various locations throughout the state. Meetings are open to the public.

Mission: To promote consumer protection by ensuring that certified public accountants and firms meet and adhere to the statutory requirements for licensure.

IMPORTANT: Florida Board of Accountancy Office:
At this time, most of the board staff is working remotely. Due to limited office personnel, we ask that applicants contact staff by email and reference your application number. For enforcement related cases, please include the case number and investigator’s name. The email address is CPA.Applications@myfloridalicense.com. Please allow at least 48 hours for response time.

For more COVID-19 related information, see our COVID-19 Updates page.

Getting Started With Certified Public Accounting

Certified Public Accountant

Certified Public Accountant (CPA) is someone who has passed the American Institute of Certified Public Accountants (AICPA) Uniform CPA examination, met educational, and licensure requirements in the state of Florida and have been issued a license to practice public accounting. CPAs provide accounting, auditing, tax, financial planning, and management consulting services. Florida CPA firms must be licensed and CPAs can only practice in a licensed firm.

Certified Public Accounting Firm

Certified Public Accountant firms, “CPA Firm“, practicing public accounting in Florida must be licensed. For purposes of firm licensure, practicing public accounting is defined in Florida Statute 473.302(8)(a)(b)(c):

(8)“Practice of,” “practicing public accountancy,” or “public accounting” means:
(a)Offering to perform or performing for the public one or more types of services involving the expression of an opinion on financial statements, the attestation as an expert in accountancy to the reliability or fairness of presentation of financial information, the utilization of any form of opinion or financial statements that provide a level of assurance, the utilization of any form of disclaimer of opinion which conveys an assurance of reliability as to matters not specifically disclaimed, or the expression of an opinion on the reliability of an assertion by one party for the use by a third party;
(b)Offering to perform or performing for the public one or more types of services involving the use of accounting skills, or one or more types of tax, management advisory, or consulting services, by any person who is a certified public accountant who holds an active license, issued pursuant to this chapter, or who is authorized to practice public accounting pursuant to the practice privileges granted in s. 473.3141, including the performance of such services by a certified public accountant in the employ of a person or firm; or
(c)Offering to perform or performing for the public one or more types of service involving the preparation of financial statements not included within paragraph (a), by a certified public accountant who holds an active license, issued pursuant to this chapter, or who is authorized to practice public accounting pursuant to the practice privileges granted in s. 473.3141; by a firm of certified public accountants; or by a firm in which a certified public accountant has an ownership interest, including the performance of such services in the employ of another person. The board shall adopt rules establishing standards of practice for such reports and financial statements; provided, however, that nothing in this paragraph shall be construed to permit the board to adopt rules that have the result of prohibiting Florida certified public accountants employed by unlicensed firms from preparing financial statements as authorized by this paragraph.

CPA Firms that provide services as described in s. 473.302(8)(a)(b)(c), F.S., as listed above, must obtain a firm license. To license a multi-owner firm in an even year requires a fee of $150 (for a two-year license) and $75 in an odd year (such as 2005, 2007 and 2009) for a one-year license.

Request Inactive Status

Licensees who no longer wish to maintain an active license can elect inactive status. CPAs who elect inactive status are not allowed to use the CPA designation nor can they practice public accounting.  If you have questions or need assistance in completing this application, please call the Customer Contact Center at 850.487.1395 or use our convenient contact form.

Apply Using a Printable Application.

Reactivate a CPA License

Reactivating a delinquent or inactive license requires the licensee complete penalty continuing professional education credits, plus the hours for the current period and paying the appropriate fees.

To apply for reactivation, Reactivate CPA License.

Null and void licensees must meet the new rule education requirements and successfully retake the CPA examination before they will be issued a license or if licensed in another state they can apply for Licensure by Endorsement. However, null and void licensees who can demonstrate substantial hardship can submit a letter to the Director of the Board of Accountancy requesting to reactivate a null and void license.

Requests can be mailed to:

  • Division of Certified Public Accounting
  • Attention: Roger Scarborough, Director
  • 240 NW 76th Drive, Suite A
  • Gainesville, FL 32607
Voluntary Relinquishment Request

Licensees who no longer wish to maintain a Florida CPA license can request voluntary relinquishment. Your license must be in current, active or current, inactive status to request relinquishment. If you have questions or need assistance in completing this application, please call the Customer Contact Center at 850.487.1395 or use our convenient contact form.

Apply Using a Printable Application.

Important Update: Renewal Notices

In the future, all notices will be provided via email. We encourage you to keep your information up to date and renew online.  DBPR online services offer a quick and easy way to renew your business license, find license requirements, apply for a license, and update a license.

For more information concerning your license’s unique requirements, please visit the relevant section below.

Firm Renewals

All firm licenses expire December 31st each odd year. Renewal notices will be emailed around October 1st. Firms must renew active. Firms who change their structure or names must submit a new application. To change a firm name in an even year requires a fee of $150 (for a two-year license) and $75 in an odd year (such as 2003, 2005, and 2007) for a one-year license. Sole proprietor firm name changes are $50 regardless of the year of change.

Note: The Department no longer mails licenses upon issuance, as licensees can now print their license by logging into their secure online account with the Department.
In addition to new licenses, this process allows licensees to renew online and print the license at their convenience, as well as print duplicate licenses as needed without paying a fee.

General Renewal Information

The Re-establishment Period

The Re-establishment Period is the two-year period for completing the CPEs. Generally, this period is from July 1 of one renewal year to June 30 of the next renewal two years later. For initial licenses, this period begins the date the license was issued and ends the third June 30th after the initial licensure date.

The Renewal Cycle

The Renewal Cycle is the period from October 1st to December 31st of the year in which your current active license expires. This is the period in which you may renew your license for the following re-establishment period. The agency normally sends out renewal notices during the last week of September. However, you may use the www.myFloridaLicense.com portal to renew your license online using a credit card.

The Renewal Notice

All renewal notices will be emailed to the last known email address on file for your license.  It is MANDATORY for you, the licensee, to keep up-to-date personal and professional information with DBPR. You will need to provide written and official documentation of the change you request.

Note: The Department no longer mails licenses upon issuance, as licensees can now print their license by logging into their secure online account with the Department.
In addition to new licenses, this process allows licensees to renew online and print the license at their convenience, as well as print duplicate licenses as needed without paying a fee.

Required Continuing Professional Education

CPAs are required to renew their license biennially (every two years). Effective with the re-establishment period ending June 30, 2011, licensees are no longer required to submit CPE to the Department of Business and Professional Regulation as a condition of renewal. CPAs still must complete the required CPE by June 30th of their renewal year. Documentation of course completion should be retained in the event the licensee is selected for the CPE audit.

Completion of 80 total continuing professional education (CPE) hours with at least eight (8) hours in accounting and auditing, four (4) hours in board-approved ethics, and no more than 20 hours can be in behavior subjects. These hours must be complete by June 30th of the renewal year.

There are two automatic extensions granted for Florida certified public accountants (Florida CPA) who do not meet the requirements by June 30.

  • The first automatic extension ends September 15, provided the Florida CPA completes an additional 8 hours in Accounting and Auditing subjects. Therefore, the licensee would complete a total of 88 hours with at least 16 in accounting and auditing.
  • The second automatic extension ends December 31 provided the Florida CPA completes an additional 16 hours in Accounting and Auditing subjects. Therefore, the licensee would complete a total of 96 hours with at least 24 in accounting and auditing.

Failure to meet the renewal requirements by December 31st of the renewal year will result in the license reverting to delinquent status effective January 1 of the following year. Delinquent status licenses will revert to Null and Void after two years unless the license is reactivated or placed on Inactive status.

Renewing a Current Active License

Renewing a current active CPA license consists of:

  • Evidencing completion of 80 total continuing professional education (CPE) hours with at least eight (8) hours in accounting and auditing and four (4) hours in board-approved ethics. Note: No more than 20 hours can be in behavior subjects.
  • Pay the current license renewal fee.

CPE courses must be complete by June 30th of the renewal year.

There are two automatic extensions granted for Florida certified public accountants (Florida CPA) who do not meet the requirements by June 30.

The first automatic extension ends September 15, provided the Florida CPA completes an additional 8 hours in Accounting and Auditing subjects. Therefore, the licensee would complete a total of 88 hours with at least 16 in accounting and auditing.

The second automatic extension ends December 31 provided the Florida CPA completes an additional 16 hours in Accounting and Auditing subjects.  Therefore, the licensee would complete a total of 96 hours with at least 24 in accounting and auditing.

Failure to meet the renewal requirements by December 31st of the renewal year will result in the license reverting to delinquent status effective January 1 of the following year.

Delinquent status licenses will revert to Null and Void after two years unless the license is reactivated or placed on Inactive status.

Note:  Effective with the re-establishment period ending June 30, 2011, licensees are no longer required to submit CPE to the Department of Business and Professional Regulation as a condition of renewal.

Renewing a Current Inactive License:

Renewing a current inactive CPA license only requires payment of the license renewal fee.

A current active licensee may request inactive status during their renewal cycle (October 1st through December 31st) by checking the inactive box on the renewal notice and remitting the appropriate renewal fee. If the request for inactive status is made outside of the renewal period, the licensee must remit the Change of Status Application and a $50.00 change of status fee to DBPR, 2601 Blair Stone Road, Tallahassee, FL 32399.

Renewing a Delinquent Active License

If a license is delinquent on January 1 for failure to comply with Rule 61H1-33.003, F.A.C., through failure to report compliance with continuing professional education requirements by the immediately prior December 31, a Florida certified public accountant may apply for reactivation, pursuant to s. 473.311, F.S.

If a delinquent licensee pays the renewal fee and the delinquent fee by March 15, the same year of the delinquency, the licensee does not have to reactivate.

Need Help?

All requests for publications, documents, forms, applications for licenses, permits and other similar certifications can be obtained by contacting the Customer Contact Center.

Roger Scarborough, Director
Division of Certified Public Accounting
240 NW 76th Drive, Suite A
Gainesville, FL 32607

Telephone: 850.487.1395
Facsimile: 352.333.2508