- License Renewals
- CPE Audit
- Key Features of the CPA CPE Reporting Tool
- Continuing Education Credits
- Reactivation or Reinstatement Reporting
CONTINUING EDUCATION REPORTING:
December 31, 2023 Expirations:
The reporting requirements and the renewal process remain unchanged for 2023. The reporting tool is not functional for licenses expiring December 31, 2023. Licensees should not attempt to enter course information prior to their renewal in 2023.
December 31, 2024 Expirations:
Starting with the re-establishment period beginning July 1, 2022, and ending June 30, 2024, Florida-licensed certified public accountants must enter the details of all completed continuing professional education courses and upload the corresponding proof of completion documents to the Department of Business And Professional Regulation’s continuing professional education reporting tool located in the DBPR Online Services Portal. Failure to report CPE completion prior to the December 31st deadline will prevent a licensee from renewing their license.
Beginning with the audit of the 2022-2024 re-establishment period, licensees selected for audit will receive an email from the Bureau of Education and Testing informing them that an audit of their reporting tool documentation will be conducted. The new audit process will review the information keyed and the documentation uploaded into the CPE reporting tool. The audit will focus on whether a licensee has accurately input course information and provided adequate proof of completion into the reporting tool.
Key Features of the CPA CPE Reporting Tool
Reporting CPE Courses and Uploading Proof of Completion
- A licensee must have a DBPR Online Services account to access the reporting tool
- Once inside your account, the Report Continuing Education link is where you will input key data elements of completed CPE courses
- Within this application are links to instructions and useful forms.
- This “log” requires details on each CPE course completed-i.e. course title, provider, date completed, category (A&A, Tech Bus, Behavior, and Ethics), credit type-participant or instructor, etc.
- Please note, when logging your Ethics course information you must include the Florida Board-approved ethics course code. If your course is not listed – it is not Board-approved and does not meet the requirements for ethics credit. This list is updated regularly.
- It allows reporting of all types of credit- traditional CPE, participation in a college course, instructor credit for CPE, or college courses.
- A licensee can input courses in multiple sessions or all at once.
- A licensee can input 1 course or multiple courses in a session.
- A licensee can edit, add or delete information in the log.
- After inputting a course or multiple courses, the licensee uploads proof of completion
- You can upload 1 document or multiple documents at the end of an input session.
- A PDF must be legible. A maximum of 2 certificates per PDF page.
- A PDF document may be 1 page or multiple pages subject to size limitations.
- Upload size limitations: Individual File-2MB Session-10MB
- Upon completion of a session of inputting course information and uploading proof of completion, an automatic confirmation email will be sent.
- These email confirmations are cumulative, showing all courses inputted during the reestablishment period.
- The confirmation will include an attachments section listing the documents uploaded using the file name(s) assigned by the licensee. This section of the confirmation is not cumulative and will only show the document(s) uploaded in the last session.
Viewing Your Status
- View My Continuing Education– is a tool that shows the CPE hours reported and indicates compliance or a lack of compliance with the requirements. It is for viewing only.
- It may take up to 24 hours after input for the View My Continuing Education to reflect courses added to the system.
- Lack of compliance as indicated by the log will cause a licensee to be unable to renew their license.
- The July 1, 2022 – June 30, 2024, is the first re-establishment period required to use the new tool.
- The last date for completing courses in the re-establishment period is June 30th. Reporting and uploading must be complete by July 31st.
- For automatic extensions, the reporting deadline is the same as the extension deadline (September 15th and December 31st)
Continuing Education Credits
Continuing education courses are credited in increments of not less than one-half hour, equivalent to the actual number of contact hours. Contact hours are (hours in the classroom that must include at least fifty minutes of continuous participation per contact hour or twenty-five minutes per contact half-hour). In order for a licensee to receive continuing education credit, they must receive an outline (defined as a schedule of activity listing major topics of discussion) prepared in advance and retained; the course is at least one contact hour or half-hour in length; a qualified instructor, lecturer or discussion leader conducts the course; and a record of registration and attendance is maintained.
Reactivation and Reinstatement CPE Reporting
The CPA CPE Reporting Tool is currently only to be used for reporting CPE in conjunction with your license renewal. Reporting CPE for reactivating an inactive or delinquent license, or for reinstating a null & void license is still a manual process. This requires submission of a DBPR CPA 41 Continuing Professional Education Reporting Form and the certificates of completion.
Instructions for CPAs
In-State Licensee Instructions
Out-of-State Licensee Instructions
Links to Additional Resources
Instructor Credit CPE Reporting Form
Out-of-State Licensee CPE Acknowledgement Form
1. What has changed in regard to continuing professional education reporting?
All Florida licensed certified public accountants must enter the details of the continuing professional education courses completed and upload the corresponding proof of completion documents to the Department of Business and Professional Regulation’s continuing professional education reporting tool located in the DBPR Online Services Portal prior to the renewal of their certified public accounting license.
The new process will not allow a CPA to renew their license if the online portal does not indicate timely satisfaction of the CPE requirements.
2. When did the continuing professional education reporting requirement change?
Effective the re-establishment period ending June 30, 2024, all Florida licensed certified public accountants must enter the details of all continuing professional education courses completed and upload the corresponding proof of completion documents to the Department of Business and Professional Regulation’s continuing professional education reporting tool located in the DBPR Online Services Portal prior to the renewal of their certified public accounting license.
3. Why are we going back to mandatory reporting for continuing professional education?
- F.S. 455.217 requires a 95% compliance rate for professions that conduct CPE audits after the license renewal.
- Since allowing CPAs to attest their compliance with the CPE requirements at their license renewal, the CPE audit results do not satisfy the statute.
- In an effort to comply with the statute, the Florida Board of Accountancy determined it best to require all Florida CPA license holders report and upload their proof of completion documents prior to renewing their CPA license.
4. What is the difference between my re-establishment period and my renewal cycle?
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 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 period is from October 1 to December 31 of the year in which the current active license expires. This is the period in which CPAs may renew their license for another two years. The agency normally sends out renewal notices during the last week of September. CPAs may use the MyFloridaLicense.com portal to renew their license online using a credit card. If licensees wish to renew their license by mail, send a check for the renewal fee of $105 to Department of Business and Professional Regulation, ATTN: Licensure Maintenance, 2601 Blair Stone Road, Tallahassee, FL 32399.
5. What are my continuing professional education requirements?
The below chart provides the continuing professional education requirements. If a licensee is unable to meet the original deadline of June 30, they may use one of the two extension periods. When the requirements are complete, make sure the proof of completion documents are uploaded to the reporting tool prior to the dates identified in question and answer eight (8) below.
|June 30||8||No limit||20 max.||4 board approved||80|
|Sept. 15 (1st ext.)||16||No limit||20 max.||4 board approved||88|
|Dec. 31 (2nd ext.)||24||No limit||20 max.||4 board approved||96|
More details on the categories are available in the CPE Guidelines.
CPE Special Requirements:
- Florida CPAs are required to take 4 hours of a Florida Board-approved ethics course. A portion of this type course will include a review of Chapters 455 and 473, F.S., and the related administrative rules.
This is a list of approved courses: Approved Ethics Providers and Courses.
- All self-study courses qualifying for Accounting, Auditing, or Technical Business credit must be taken from sponsors approved by NASBA’s Quality Assurance Service (QAS) program. Approved QAS providers are available on NASBA’s website at nasba.org or by contacting NASBA at 615.880.4200.
Self-study providers offering only behavioral credit will not be required to register with the QAS program.
6. What is the difference between a group study course and a self-study course?
- Group study includes live courses and group internet courses with real-time interaction of an instructor. Group study does not have to be taken by an approved sponsor, provided the course content qualifies based on the Board’s CPE Guidelines.
- Self-study is an educational program completed individually without the assistance of interaction of a real-time instructor. A self-study program must have NASBA’s QAS designation.
7. I am a non-resident Florida licensee, are my license renewal requirements different then a Florida resident licensee?
Yes. “Per Section 473.311 (1)(b), F.S. A nonresident licensee seeking renewal of a license in this state shall be determined to have met the continuing education requirements in s. 473.312, except for the requirements in s. 473.312(1)(c), if the licensee has complied with the continuing education requirements applicable in the state in which his or her office is located. If the state in which the nonresident licensee’s office is located has no continuing education requirements for license renewals, the nonresident licensee must comply with the continuing education requirements in s. 473.312.”
Per F.S.473.312 (1)(c) requires completion of a Florida Board-approved ethics course.
To satisfy the reporting requirement prior to renewal, a non-Florida resident licensee must complete a Florida Approved Ethics Course and obtain the certificate of completion. They also must complete a DBPR Form CPA 14 Out of State Licensee CPE Acknowledgement form.
They will need to enter the ethics course details on the Report My CPE tab located in the DBPR Online Services Portal.
They will need to upload a copy of their DBPR Form CPA 14 Out of State Licensee CPE Acknowledgement and the certificate of completion for their ethics course to the reporting tool in the DBPR Online Services Portal.
8. Is the Department’s continuing professional education reporting tool for certificate storage?
Yes. Licensees are able to upload their continuing professional education proof of completion documents year-round. Have all documentation uploaded by the below dates as late submissions are not permitted.
|Continuing Education Deadline||Upload Due Date|
|June 30||No later than July 31 of renewal cycle|
|September 15 (1st extension)||No later than September 15 of renewal cycle|
|December 31 (2nd extension)||No later than December 31 of renewal cycle|
9. Where is the Department’s continuing professional education reporting tool located?
The Department’s continuing professional education reporting tool is located on the DBPR Online Services Portal.
10. I do not have an account with the DBPR Online Services Portal, how do I create one?
To create an account on the DBPR Online Services Portal, follow this easy step-by-step tutorial or watch this helpful video.
11. Once I have created my account, where do I go to report my completed continuing professional education courses and then how do I upload my proof of completion?
Once logged into your account in the online services portal, select the “Report My CPE” tab to enter course information and follow the prompts to upload your proof of completion documentation.
12. How do I upload my documentation to the Department’s continuing professional education reporting tool?
For assistance in uploading proof of completion documents to the reporting tool, please review these instructions.
13. What exactly do I need to upload to the Department’s continuing professional education reporting tool?
Licensees need to upload proof of completion documents for all continuing professional education courses completed. Do not upload course registration receipts, course syllabi, course presentations, or any other course material not outlined in Rule 61H1-33.003(5), F.A.C.
- If uploading proof of completion documentation for an upper-division accounting college course, licensees will need to upload the official transcript of the college/university.
- Instructors seeking continuing professional education credit for courses taught should upload the DBPR Form CPA 13 Instructor CPE Credit Reporting Form.
- A nonresident license holder according to s. 473.311(1(b), F.S., will need to upload DBPR Form CPA 14 Out of State Licensee CPE Acknowledgement and proof of completion of a Board-approved ethics course.
14. Can I upload my proof of completion documents in several sessions?
15. Why am I unable to upload all of my proof of completion documents at one time?
The reporting tool has a file size limitation; therefore, licensees may have to conduct multiple upload sessions. The maximum file size of any individual file may not exceed 2MB and the maximum size of all files being uploaded in one session may not exceed 10MB.
16. How will I know my documentation was uploaded successfully?
Licensees will receive an email with an “Application Summary” attached to it approximately one to two hours after uploading documents. If the application summary is not received, licensees will need to re-upload their documentation. Licensees should check the application summary to make sure all the documents they attempted to upload are listed.
17. Will I be able to upload my proof of completion documents to the Department’s continuing professional education reporting tool after January 1 of my renewal cycle?
Previous to the implementation of the reporting tool, if you completed your 80 hours of CPE timely, but you failed to attest and pay the renewal fees by January 1, then between January 1 and March 15 you could attest to the completion of the CPE and pay additional fees to reactivate your delinquent license.
With the implementation of the reporting tool, you will need to have completed your CPE and uploaded the proof of completion timely to be eligible to reactivate your delinquent license between Jan 1 and March 15 by paying the reactivation fee.
Note: After March 15, to reactivate a delinquent license, requires payment of the fees and providing proof of completion of 120 total hours of CPE to include 30 hours of accounting & auditing and 8 hours of board-approved ethics. No more than 30 hours may be in behavioral subjects.
18. Since I uploaded my documentation to the Department’s continuing professional education reporting tool, do I still need to keep copies of my proof of completion? If yes, for how long?
Yes. Per Rule 61H1-33.003(5), F.A.C. proof of completion documents must be retained through the two years following a two-year re-establishment period.
19. Where do I go to see if I have satisfied my continuing professional education requirements?
- To learn if the requirements have been satisfied, select the “View MY CE” tab.
- If the information on this screen indicates there is zero shortfall, then requirements have been satisfied. For accuracy, licensees should make sure the information on their saved application summary matches the information in the Department’s continuing professional education reporting tool.
20. I am unable to locate my proofs of completion. Will I be able to renew my license?
No. To obtain copies of proof of completion documents, licensees will need to contact the providers through which they took continuing professional education courses.
21. If I need assistance who should I contact?
For additional assistance with DBPR Online Services, contact the Customer Contact Center at 850.487.1359. Please note the call center is limited in the information available to them, and they will not be able to tell you what you have uploaded.
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