How do I search for a license?

There are two ways to search for a license: Via telephone to Customer Contact Center at 850-487-1395 Via licensing portal at www.myfloridalicense.com, click Search for a License, Permit or Registration

How do I confirm my “accountant” is a CPA?

You can verify licensure at the link below: https://www.myfloridalicense.com/wl11.asp?mode=0&SID=

What kind of information is needed to file a complaint?

http://www.myfloridalicense.com/dbpr/dbpr/le_portal/dbpr-0070-1.pdf Supporting documentation to support allegations Any court orders Any documents relating to the complaint List of witnesses with contact information

Can I file an anonymous complaint?

Yes, however, supporting documentation is needed. It is helpful to have a contact name/address/phone number to contact the complainant of the status of the case, but this information is not required.

What is the process of a complaint?

View Flow Chart After the complaint is received, a copy of the form and supporting documentation is sent to the subject for a written response within 20 days.  Depending on the complaint, more information may be requested from both the subject and complainant.  After the investigation is complete, the documentation is sent to the Office of General Counsel for review and recommendation to the Probable Cause Panel.

When can I expect to receive information regarding the completion of the investigation?

The complainant will be informed when the investigation is completed and the file is forwarded to the Office of General Counsel.  Upon review by the Office of General Counsel and the Probable Cause Panel, the complainant will receive written notification of their action.

What happens to my complaint after the investigation is complete?

After the investigation is complete, the file is forwarded to the Office of General Counsel for review.  The case is also reviewed by the Probable Cause Panel who determines the outcome of the investigation.  A CPA can be disciplined, the case can be closed, or the CPA can be issued a letter of guidance or caution.

Are complaints public records?

If probable cause is found, the complaint becomes public record.  If no probable cause is found or letters of guidance/caution are issued, the case remains private.

Can a complaint be closed at the local level?

Yes, due to lack of insufficient evidence.

Can a complaint be withdrawn?

A complaint can be withdrawn by the complainant if a written statement is provided.

What if I have other questions or concerns regarding the complaint process?

How do I know if a complaint has been filed against my license or firm?

The Board will send out a copy of the complaint and supporting documentation.  Upon receipt of the information, the subject will have 20 days to respond in writing to our office.

Should I seek an attorney if a complaint has been filed against my license?

An attorney to represent the CPA is not required.  The decision to seek representation by an attorney is optional.

What happens if Probable Cause is found against me?

The Probable Cause Panel takes into consideration the nature and severity of the violation and public harm.  Disciplinary actions can include: corrective action, probation, suspension, revocation, limitation of practice, and fines/costs.

When are Notices of Non-Compliance issued?

Notices of Non-Compliance are only issued for Florida licensed CPAs and are issued for minor violations.    For more information, please refer to Rule 61H1-36.0055 Minor Violation, Notice of Non-Compliance. https://www.flrules.org/gateway/readFile.asp?sid=0&tid=2087845&type=1&File=61H1-36.0055.doc

Do you have to be a board member of a condo association to file a complaint against a CPA/firm?

No, anyone can file a complaint.

Does the Board of Accountancy conduct investigations regarding condos and their respective boards?

No, the Board of Accountancy only conducts investigations relating to CPA activity.  For complaints relating to condos and their respective boards, contact the Division of Condominiums, Timeshares, and Mobile Homes. Condominiums, Timeshares, and Mobile Home – Contact Information

Can the Board of Accountancy force CPA’s/firms to comply with providing information to condo owners?

Is it CPA/firm responsibility to report to the condo association of suspected fraud or embezzlement?

If the CPA finds fraud, then they have a duty to report it. When doing an audit, a CPA must make a concerted, professional effort to determine if there is fraud.

What is an engagement letter?

An engagement letter is a contract which specifies the services and fees to be performed.

Should an engagement letter be required?

It is recommended but not required.

How long is a CPA required to maintain records?

Three years.

How can I obtain a copy of Florida Statutes?

Can CPA’s be reported for known criminal activities?

F.S. 473.323 (1), (d) -Being convicted or found guilty of, or entering a plea of nolo contendere to, regardless of adjudication, a crime in any jurisdiction which directly relates to the practice of public accounting or the ability to practice public accounting.

Do you have to be a Florida CPA or have a Florida CPA firm license in order to perform bookkeeping or tax related services?

It is not required to be a Florida licensed CPA to perform these types of services.

I am not a CPA but offer bookkeeping and tax preparation to clients. Do I need to follow Florida Statutes?

The Florida Board of Accountancy’s jurisdiction is limited to Florida licensed CPA/firm licensees.  Unlicensed individuals or firms are not permitted to use the title of CPA in signage, business cards/stationery, advertisements or other forms of media.

I received a letter offering their accounting services from someone stating they are a CPA. I checked your website to verify licensure, but they were not licensed in the State of Florida. Can they advertise they are licensed if they are not? If not, can I file a complaint against them?

Yes, you can file an unlicensed activity complaint against them.  You will need to provide proof that the subject is using titles or designations “CPA” or title, designation, words, letters, abbreviations, sign, card. An unlicensed activity complaint can be filed.  Complaints against unlicensed individuals, firms and community association managers are not confidential.  However, if your complaint is not against an unlicensed individual, firm or community association manager, then this department is prohibited from discussing the details of your complaint with you any further.  This is pursuant to Section 455.225(10), Florida Statutes, which states:  “The complaint and all information obtained pursuant to the investigation by the department is confidential and exempt from S. 119.09(1) until 10 days after probable cause has been found to exist by the probable cause panel or the department or until the regulated professional or subject of the investigation waives his or her privilege of confidentiality, whichever occurs first.”

Can a complaint be filed regarding income tax or bookkeeping services?

If the services were provided by a Florida licensed CPA then a complaint can be filed. It is recommended that licensed CPA/firms be used for this type of service.

Can a CPA firm employ an unlicensed person to practice public accounting and/or assist in audits?

No, the individual must be Florida licensed.

Do you have to be a Florida licensed CPA to conduct audits?

Yes, it is a requirement.

Can a non-Florida licensed CPA have clients that live in Florida but conduct the business outside the State of Florida?

Yes, if the CPA is licensed in his/her home state, resides in his/her home state, and conducts the work in his/her home state.

Does the Florida Board of Accountancy collect or disburse revenue for complainants?

No, we do not.  The Florida Board of Accountancy enforces F.S. 455 and 473, and disciplines Florida CPAs and licensed firms as well as unlicensed activities.

My income taxes were not filed timely and the IRS is assessing penalties, fines and/or additional taxes. Can the Board help me to receive reimbursement from the CPA/firm?

No, the Board does not have authority to force the CPA/firm to make restitution.  This type of complaint should be filed through a civil lawsuit.  The Board determines if the CPA/firm has violated any Florida Statutes.

I believe I was overcharged by a CPA who performed some work for me. Does the Board of Accountancy regulate CPA fees?

No, the Board of Accountancy does not have the authority to regulate fees.

Can the Board of Accountancy force CPA’s or forensic CPA’s to produce or reproduce financial statements in civil suits (i.e. domestic, probate, assigned trustees)?

No, please refer these types of questions to your local County Court.  For trust questions, contact the appropriate Probate Court.

Can financial statements be falsified to obtain capital gains/assets?

No.  In a civil matter, if the financial statements are misrepresented or falsified, contain fraudulent entries or hidden assets, the Board of Accountancy does not override a judicial decision.  The Board of Accountancy cannot force them to redo the financial statements.  You would have to confer with an attorney or file an appeal in the circuit where the documents were originally filed.

Is a CPA allowed to engage in the selling of real estate?

Only if the property is their own or the individual is a Florida licensed real estate broker or sales associate with a listed agreement.

Can I file a complaint against a CPA that took my lifetime investments to purchase property that does not exist?

No, this matter would need to be referred to the Division of Real Estate.  Refer to F.S. 475.25, Failure to Account and Deliver. Statutes & Constitution :Search Statutes : flsenate.gov

Is a CPA required to produce software relating to tax and financial data?

If a CPA purchased the software, the software belongs to the purchaser.  The CPA is only required to produce paper documents as the purchase of software would have copyright law protection.

If a CPA no longer works for the firm, is it required for his/her name and CPA designation to be removed from signage and advertisements?

Yes.

May I use the term “& Associates” if there is only one Florida licensed CPA?

No, the use of “& Associates” refers to more than one Florida licensed CPA.

What is a Peer Review?

A Peer Review is the review of a CPA firm’s quality control practices.  Peer Reviews are required for all firms that are members of the AICPA.  The exceptions to Peer Reviews are firms that do not perform audits, reviews, compilations and/or attest service engagements. For more information, visit FICPA PEER REVIEW.  Another place to look to for answers to questions about Peer Reviews is a document entitled, Questions and Answers about the AICPA Peer Review Program.   You can find this at AICPA PEER REVIEW.

Where can I get a copy Florida Statutes and Administrative Code?

For additional information concerning the practices of certified public accountants, please visit the following websites:

Will board staff be able to give opinions or advice?

The Board and its General Counsel do not permit board staff to render any informal or advisory opinions.

How do I go about having a question answered?

Submit questions to: Board of Accountancy 240 NW 76 Drive, Suite A Gainesville, FL  32607-6656 Fax to:  352/333-2508

Who will respond to my question?

The Declaratory Statement will be noticed in Florida Administrative Weekly prior to submission to the Board who will respond to the question.

What do I need to include in the Declaratory Statement?

In any scope of practice issue, the Board needs to be apprised of the exact procedure the individual is participating, including their licensure, if any; the practice setting; the protocols and procedures in place; and the actions and supervisory responsibilities of all involved.

Why is the declaratory statement noticed in Florida Administrative Weekly?

Any Petition for Declaratory Statement that meets the requirements for Board consideration must be publicly noticed for the next available meeting.  The petitioner will be invited to be present to answer any questions or concerns raised on the issue and any supporting materials.  Other interested parties may also be given an opportunity to address the Board.  Upon reaching a decision, the Board will authorize issuance of an Order setting forth its findings of fact and conclusions of law.

What are the requirements for a Declaratory Statement?

Refer to Section 120.565, Florida Statutes, and 28-105, Florida Administrative Code, which sets out the requirements for a Petition for Declaratory Statement.  Such a petition is an individual request by a substantially affected person to an agency to give its opinion as to the effect of a particular statute or rule upon the petitioner in his or her circumstances.  For instance, a licensee may request for the Board to issue its opinion on whether a certain practice or procedure in which the licensee wishes to engage in is permitted within the scope of practice.  The Board is limited to addressing its opinions to Chapter 473 and, where permitted, 455, Florida Statutes, and Rule Chapter 61H1, Florida Administrative Code.  It has no authority to render formal opinions concerning any other state statutes or federal laws and regulations.

What about questions that refer to general applicability to the practice?

If the question is of general applicability to the practice, by definition, the Legislature requires the Board to initiate rulemaking.  However, it is the Legislature, not the Board, which is entitled to set and ultimately define the scope of practice for any profession.  Therefore, rulemaking has its limits.

When can I expect my request to be answered?

Responses to requests are not immediate.  Response time is dependent upon whether the Declaratory Statement has been noticed in Florida Administrative Weekly and submitted to the Board for review and opinion.  Be assured, once a decision is made by the Board, a response will be made to the inquiring party.

Do I need a social security number for a license in Florida?

Yes, you are required to have a social security number.

If I have a license as a CPA in another state, can I use my license in Florida?

Please visit our mobility page for further clarification on your requirements.

http://www.myfloridalicense.com/dbpr/cpa/documents/SubstantiallyEquivalent_000.pdf

I have a license in another state. Can I get a license in Florida through reciprocity?

No. If you are licensed in another state, you may apply for licensure by endorsement.

This is NOT to be confused with RECIPROCITY. The difference is…

Reciprocity is recognition by one of two states or institutions of the validity of licenses or privileges granted by the other. In regards to your licensing, it is an interchange of one license for the “equivalent” license of the other state.

Endorsement is a process where you obtain a license in another state (Florida) by meeting the requirements for certification by the licensing agency you are applying to (Florida’s DBPR). AND you must provide proof that you have passed a licensing examination that is substantially equivalent to the examination required by the licensing agency. You must also have satisfied all requirements set forth in that licensing agency.

I have a license in another state. Can I transfer my license?

If you are licensed in another state, you may apply for licensure by endorsement. All applicants must complete the Endorsement Application and meet all licensure requirements.

Note: This method can be used when someone has a license from another state or is a Canadian, Mexican, Irish, Australian, New Zealand, or Hong Kong Chartered Accountant as well. All applicants must have a current and active license from some state or be a licensed Canadian, Mexican, Irish, Australian, New Zealand, or Hong Kong Charted Accountant, in addition, meet Florida’s educational requirements. Applicants must have passed the AICPA Uniform CPA Examination with at least a grade of 75 on all four parts (or passed the IQEX with a grade of 75 or better for Chartered Accountants).

What do I need to do if I am licensed in another country?

Licensed accountants from other countries must first meet Florida’s education requirements and pass the AICPA Uniform CPA examination. The exception to this is for Canadian, Mexican, Irish, Australian, New Zealand, or Hong Kong Chartered Accountants. Chartered accountants from these countries are required to pass either the AICPA Uniform CPA Examination or the IQEX examination. Note: If you are not a chartered accountant licensed in one of the countries listed, then you must pass the AICPA Uniform CPA examination.

I do not have a license, but I have passed the entire CPA exam in another state. How can I obtain a license in Florida?

You must apply for licensure by endorsement and meet all requirements. Applicants who passed the CPA Examination more than two years prior to application, must submit a CPE Reporting Form evidencing 80 hours of continuing education with at least 20 hours in accounting/auditing subjects, and not more than 20 hours in behavioral. All of the CPE must have been completed within the twenty-four months prior to application and must meet the  Continuing Professional Education Guidelines .

Does Florida require work experience?

Yes, if you have been licensed less than ten years.  However, you are exempt if you completed the education requirements on or before December 31, 2008, and passed the licensure examination on or before June 30.2010.

Can the work experience requirement be waived or can additional education be submitted in lieu of work experience?

No

Can I volunteer in a firm under the supervision of a CPA to gain work experience?

Yes. The work experience must be verified by a licensed CPA on the Certification of Work Experience form.

If I am a Chartered Accountant in another country will I have to take the CPA exam?

If you are not a chartered accountant licensed in Canada, Mexico, Ireland, Australia, New Zealand, and Hong Kong, then you must pass the AICPA Uniform CPA examination.

I am a licensed CPA in another state applying by endorsement under the five-year rule. I have never worked under a licensed CPA and I am just practicing as an individual (self-employed). How will I provide work experience?

Any licensed CPA can verify your work experience.  You are not required to be supervised by the CPA.

or you can provide

Five letters from previous or current clients verifying five years of work performed, the nature of the work, and the dates completed. This must be on client letter head and notarized.

Do I need a social security number to apply to sit for the CPA examination?

Social security numbers are mandatory pursuant to Title 42 United States Code, Sections 653.654, and 666(a); and Sections 455.203(9), 409.2577, and 409.2598, Florida Statutes.

What are the requirements to sit for the CPA Examination in Florida? Current Rule Requirements:

Applicants sitting for the exam must have completed 120 semester or 160 quarter hours from an accredited college or university, unless one is using the provisions of the unaccredited institutions rule, as explained below.  The accounting education program must include 24 semester or 36 quarter hours of upper division accounting to include coverage of taxation, auditing, cost/managerial, financial, and accounting information systems.  The business education program must include 24 semester hours of upper division general business courses with some exceptions. One microeconomics, one macroeconomics, one statistics, one business law, and one introduction to computers course may be lower division. As part of the general business hours, applicants are required to have a total of three semester hours or four quarter hours of business law, which must cover contracts, torts, and the Uniform Commercial Code. Excess upper division accounting courses may be used to meet the general business requirement. Excess upper division accounting courses may be used to meet the general business requirement. However, elementary accounting classes are never acceptable for credit. Neither are courses for non-accounting majors and any MBA courses that are equivalent to elementary accounting. Old Rule Requirements: Applicants who were accepted to sit for (not necessarily passed) the CPA Examination in 1983 or earlier may use the old rule educational requirements. Applicants who sit under this rule must also demonstrate one year of public or governmental accounting experience under the supervision of a CPA or a year of graduate school (12 semester hours accounting and 15 business and a total of 30 hours) before they can become licensed. The old rule requires a bachelor’s degree from an accredited college or university to include a total education program with concentration in accounting and business. The education program consists of 18 semester hours of accounting courses which are above the elementary level and 27 semester hours of general business courses. Elementary accounting courses are never acceptable for credit toward the requirements. Courses for non-accounting majors and any MBA courses that are equivalent to elementary accounting are also not accepted for this requirement. Accounting courses taken at a community college or junior college are not acceptable towards the accounting requirements.

I sat for the exam prior to the new work experience rule being passed, am I exempt from the work experience requirement?

Yes, if you met the 150 semester hour licensure education requirement on or before December 31, 2008 and passed the CPA examination on or before June 30, 2010 then you are exempt from work experience.

Can this requirement be waived or can additional education be submitted in lieu of work experience?

No, work experience is required by statute and neither the Department nor the Board of Accountancy has the authority to waive a statute. No, the statute does not give the board the authority to accept additional education in lieu of work experience.

Can the Board grant me a waiver or variance of rule requiring work experience?

No, the Board does not have the authority to waive a statute.

Is my school’s accreditation accepted?

The Board accepts degrees from schools accredited by the following associations: Middle States Association of Colleges and Secondary Schools, New England Association of Schools and Colleges, North Central Association of Colleges and Secondary Schools, Northwest Association of Schools and Colleges, Southern Association of Colleges and Schools, Western Association of Schools and Colleges, Association of Independent Schools and Colleges who are regulated by the Commission of Independent Education, and Canadian, Mexican, Irish, and Australian academic accounting programs approved by the provincial educational bodies or the equivalent educational accreditation body for that country.

Can someone evaluate my transcript to determine if all of my courses are acceptable?

NO. The Board of Accountancy will only evaluate transcripts during official application processing. If an applicant has questions concerning courses/classes, they should contact the Accounting Division of their college/university.

I attended a university in a foreign country or an unaccredited college. What are my requirements to take the CPA exam?

In addition to meeting general education requirements, applicants who have graduated from a non-accredited school may still qualify to sit for the CPA examination. The candidate must take 15 semester hours of graduate classes from an accredited institution. The 15 semester hours must include at least nine hours of graduate level accounting courses to include three semester hours of graduate tax. These hours must be taken after admission to graduate school. If the courses are taken before admission to a graduate program, the classes will not be accepted, even if the school includes them as part of the graduate program. The applicant must complete the graduate school courses to validate the non-accredited degree. These courses cannot duplicate other courses which the applicant has taken and they cannot be used to satisfy the educational requirements. Applicants must also submit an evaluation of their foreign transcripts, which must be completed by an evaluation service which has been approved by the Board.

Which evaluation services are approved by the Florida Board of Accountancy?

Click the link for Board Approved Service Providers.

Can I use the same evaluation for my CPA exam application that was used for certification with the Department of Education?

No. The evaluation must be a comprehensive course by course evaluation done specifically for the Board of Accountancy.

What is considered “Upper Division” and “Lower Division” courses?

Upper division courses are 3000/4000 level courses or junior/senior year at a four-year college.  Lower division courses are any course taken at a junior college or community college and/or courses offered at the freshmen/sophomore level at a four-year college.

If I sat for the exam in another state, what are my requirements to sit for the exam?

You must meet all Florida’s educational requirements and sit for the exam if you:

  • sat for the exam and failed any portion
  • if you scheduled an exam, did not take the exam, and are listed as a “No Show”
  • sat for and failed all portions of the exam

If you passed all sections of the exam, you must apply for Credit Transfer by Endorsement.

I sat for the exam before, pre-1999, how do I go about taking the exam now?

You must re submit a new application to update our system. Supporting documentation will not be required.

What is the fee for the CPA Exam application?

There is a $50.00 non-refundable application fee paid to DBPR.  Please visit http://www.nasba.org for exam fees.

I plan to take all four parts of the exam but I want to spread the tests over several months. Should I check all the boxes or check only the exam I am prepared to take now?

If you eventually plan to take all four parts of the exam, you can check all four boxes. After you pass one part of the exam you have 18 months to take and pass the other three parts. See the 18 month requirements below (How do I calculate the 18 months rolling window?).

How many sections are there to the CPA exam?

Auditing & Attestation -This section covers knowledge of auditing procedures, generally accepted auditing standards and other standards related to attest engagements, and the skills needed to apply that knowledge in those engagements.

  • Financial Accounting & Reporting – This section covers knowledge of generally accepted accounting principles for business enterprises, not-for-profit organizations, and governmental entities, and the skills needed to apply that knowledge.
  • Regulation – This section covers knowledge of federal taxation, ethics, professional and legal responsibilities, and business law, and the skills needed to apply that knowledge.
  • Business Environment & Concepts – This section covers knowledge of general business environment and business concepts that candidates need to know in order to understand the underlying business reasons for and accounting implications of business transactions, and the skills needed to apply that knowledge.

For more information, you will need to call NASBA at to 1-800-CPA-EXAM.

How long is the exam?

The exam is fourteen (14) hours total. Auditing & Attestation (4.5 hours); Financial Accounting & Reporting (4 hours); Regulation (3 hours); Business Environment & Concepts (2 hours).

How does the new computer-based exam (CBT) compare to the old paper based exam (PBT)?
Credit on paper-based exam for:Will earn CBT credit for:
Auditing (AUD)Auditing & Attestation
Law & Professional Responsibilities (LPR)Business Environment & Concepts
Accounting & Reporting (ARE)Regulation
Financial Accounting & Reporting (FARE)Financial Accounting & Reporting

For more information on how these subject compare, you will need to call NASBA at 1-800-CPA-EXAM.

What is a Notice to Schedule (NTS)?

This is the authorization you will need to schedule an exam. A valid Notice to Schedule (NTS) is needed to make an appointment with Prometric. We do not distribute NTS to exam candidates.  This is issued by NASBA . You will need to call NASBA at 1-800-CPA-EXAM for more information.

My name is misspelled or some of my exam information is incorrect, what do I do?

As an exam candidate, you will need to call NASBA at 1-800-CPA-EXAM to make any changes or correction to your exam information.

What are the dates for the CPA exam?
Testing AvailableTesting Not Available
January – FebruaryMarch
April – MayJune
July – AugustSeptember
October – NovemberDecember

Dates may vary, click here.

How do I schedule/reschedule my exam?

You will need to contact NASBA at 1-800-CPA-EXAM or go online to Prometric, the computer-based testing vendor’s site at www.prometric.com/cpa.

How do I schedule a Reexamination?

You will needed to contact NASBA at 1-800-CPA-EXAM or go online to Prometric, the computer-based testing vendor’s site at www.prometric.com/cpa. Note: if you are an exam candidate that took your most recent exam before 1999, you must reapply to the Florida Board of Accountancy.

How long are my passing CPA exam score good for?

Your grades will expire three years after the NASBA release date of the last exam.

How long do I have to take the exam after I pass the first section?

In order to retain credit for any section of the exam passed, you must pass the remaining sections within a rolling 18 month window.

How do I calculate the rolling 18 month window?

The clock starts the date you are notified that you have passed the first section. If the remaining sections are not passed within the next 18 months, you lose the credit for the first section and the next section passed becomes the target date. The first date that starts the clock is based on when NASBA certified your first score. The date that completes the clock is based on the date that you actually sat for the exam.

The Florida Board of Accountancy approved my application to sit for the CPA examination, but I never contacted NASBA to schedule an exam. What do I do now?

If there has been no activity on your account in the last 10 years you must reapply as a first time candidate through the Board of Accountancy.  Otherwise contact NASBA at 1-800-CPA-EXAM for instructions.

How long is the Notice to Schedule valid?

6 months. Contact NASBA regarding Notice to Schedule.

How long does it take for the Board of Accountancy to receive scores from NASBA?

Candidates receive scores before the Board of Accountancy does. It can take up to three to four weeks for the scores to be uploaded into board licensing system. It can take up to two additional weeks for the board to receive a hard copy of the scores from NASBA to verify the dates and scores upload into the licensing system.

Where do I get an Initial Licensure (not an Initial Application to Sit for Exam as a CPA) application?

You must complete the following:

  • Meet education requirements
  • Evidence one year of work experience under the supervision of a CPA after meeting education requirements to sit for CPA exam
  • Pass all four parts of the CPA exam within an 18 month rolling period
  • Download Initial Licensure Application and submit $50 application fee
I have been approved to sit for the CPA exam but still have some deficiencies and I have some questions regarding the deficiencies for licensure. How do I get my questions addressed?

You may fax your question to the board office at 352-333-2508 or call (352) 333-2505. You may also mail your question to:

    • Board of Accountancy
    • Attn: Exam Specialist
    • 240 NW 76th Drive, Suite A
    • Gainesville, FL 32607-6656
How do I know if my school is an accredited institution?

61H1-27.001 College or University Requirements. (1) An accredited college or university within the meaning of Section 473.306, F.S., is a four-year degree granting college or university in the State University System or other four-year degree granting educational institution accredited at the time the applicant’s degree was received by virtue of membership in one of the following regional accrediting agencies so listed:

  • (a) Middle States Association of Colleges and Secondary Schools;
  • (b) New England Association of Schools and Colleges;
  • (c) North Central Association of Colleges and Secondary Schools;
  • (d) Northwest Association of Schools and Colleges;
  • (e) Southern Association of Colleges and Schools;
  • (f) Western Association of Schools and Colleges;
  • (g) Association of Independent Colleges and Schools. After August 2, 1992 the Association of Independent Colleges and Schools (AICS) will no longer be deemed an acceptable accrediting agency, unless the college or school accredited by the AICS is regulated by the Commission for Independent Education and exempted from licensure by the CIE under the provisions of Section 246.085, F.S. (Also visit Rule)
How long does it take after my application has been approved in the system to schedule my exams?

Two days or contact NASBA at 1-800-CPA-EXAMS.

I have passed all four parts of the CPA examination but I still have some deficiencies. How long do I have to complete my deficiencies and get the one year of work experience to be licensed?

You have 36 months after you were notified that you passed the last section of the CPA examination.

I was approved to sit for the CPA examination. I have taken additional courses and completed my work experience, but I still have not completed all of the requirements for licensure. Can I submit my information to the board to hold until I am ready to be licensed?

No. This information needs to be submitted with your original licensure application.

Is there a testing site outside of the US?

Yes, it is in Guam. To find testing locations, contact 1-800- CPA-EXAM.

I can volunteer in a firm under the supervision of a CPA to gain work experience?

Yes. The CPA must verify your work experience on the Certification of Work Experience form.

I'm in the process of passing the CPA exams and I was wondering how to sign-up for automatic emails regarding NASBA news and score releases?

Candidates already taking the exam will automatically receive any emails that NASBA sends out. You can also follow NASBA on Twitter and like them on Facebook.

I applied for the exam and took the exam in 2002, but did not pass at that time. What steps are necessary for me to re-take the exam?

Your exam approval is only valid for ten years. Because more than ten years has passed, you will be required to re-apply for the exams by submitting a request to Sit for the CPA Examination. Please visit our examination’s page at Scheduling an Accountancy (CPA) Examination page for further information.

I tried to schedule my Exam, but CPA Examination Services told me that they cannot find me in the system. What do I do?

Please allow 1 – 2 business days from the date that you received your approval letter for NASBA to receive the electronic authorization from us approving your exam. If it has been more than two business days, and you have received an approval letter from the Board, then you will need to contact NASBA’s Florida Coordinator at:

  • 800-CPA-EXAM (800-272-3926)
  • International: (615) 880-4250
  • M – Th: 8 a.m. – 2 a.m. Eastern
  • F: 8 a.m. – 5 p.m. Eastern
  • Fax: (615) 880-4290, Attn: FL Coordinator
  • Email: cpaes-fl@nasba.org
  • Mail: Florida Coordinator
  • CPA Examination Services
  • PO Box 198469
  • Nashville, Tennessee 37219-8469
Where do I get my jurisdiction ID number?

You can either verify your jurisdiction ID number at www.nasba.org or by calling 1-800-CPAEXAM

Can a CPA be associated with more than firm?

Yes. In your annual report, let the BOA know of any new CPA to the firm.

How do I change the name of my firm?

You must submit a CPA firm application and pay the appropriate fees.

How do I add and new CPA or a non-CPA owner to the firm?

You will, in your annual report, let the BoA know of any new CPA or a non-CPA owner to the firm.

My CPA just died or retired. What does the firm have to do?

Your firm may retain the names of deceased or retired partners, shareholder, or members who were active partners, shareholder, or members for the firm. However, your business entity may change from one form (i.e. corporation, partnership, LLC, etc) to another and continue use of the names of the deceased or retired.

How long should I keep client records?

Please refer to 61H-23.002 F.A.C. For more specific information, you must write into the BOA for an Interpretation/Opinion.

How should I handle a client records request?

If the record(s) are in your (the CPA and/or the Firms) possession, you are required to furnish this information in a reasonable amount of time.  Refer to 61H1-23.002 F.A.C.

How do I update my Firm's location address?

In order to update your location address, you must submit a written request that is signed by an owner of the firm to: Department of Business and Professional Regulation 2601 Blair Stone Rd Tallahassee, FL 32399-1027

How do I update my Firm's mailing address?

You can update your Firm’s mailing address online at: DBPR Online Services

If I am a Chartered Accountant in another country will I have to take the CPA exam?

If you are not a chartered accountant licensed in Canada, Mexico, Ireland, Australia, New Zealand, and Hong Kong, then you must pass the AICPA Uniform CPA examination.

How do I change the name of my Florida licensed CPA Firm?

You must fill out a firm application.  References:

I want to open a CPA Firm and I am concerned with the name. What are the rules concerning the name?

The name cannot be misleading or deceptive as to the owner and associates.  References:

Can a person who is not a CPA own a firm?

At least 51% of the financial interest of a CPA Firm must be owned by Certified Public Accountants in some state. Non-CPA owners can own up to 49% of a firm. References:

Do I have to have a Florida CPA license to have a Florida firm license?

You must have a Florida CPA license if you are domiciled in Florida and practicing public accounting. You are not required to have a Florida CPA license if you are not domiciled and do not have an office in Florida. References:

Does the CPA Firm have to be located in Florida to be a Florida CPA firm?

No, you are not required to have an office in Florida. References:

Other than the application, fees and having a CPA owner, what is needed?

All firms, with the exception of Sole Proprietors, are required to register with the Florida Department of State Division of Corporations (Sunbiz). Sole Proprietors using a fictitious name are also required to register their fictitious name with Florida Department of State Division of Corporations (Sunbiz). References:

Can I use “& Associate” or “& Company” in the name of my company?

Yes, if there is at least one other fully employed Florida certified public accountant or non-certified public accountant owner other than those named in the firm name. References:

Do I have to be associated with a CPA firm if I hold a current active license in Florida?

A Florida certified public accountant may practice public accounting, whether as an owner or employee, only in the form of a proprietorship, a partnership or a corporation, or a limited liability company. References:

Can a null and void firm license be reactivated?

You cannot reactivate a null & void firm license. In order to obtain a valid license to practice, you must complete a new application and you will be assigned a new license number. If you would like to apply for a new firm license, you can apply online by clicking here. References:

Does Florida allow a hardship for firm renewals?

No, there is not a provision in the Accountancy Practice Act which allows for a hardship renewal for firms.

Am I required to have a Florida CPA firm license or Temporary Permit License?

(1) The following must hold a license issued under this section: (c)1. Any firm that does not have an office in this state but performs the services described in s. 473.3141(4) for a client having its home office in this state, unless it: a. Complies with the qualifications described in s. 473.309. b. Is enrolled in a peer review program pursuant to s. 473.3125(4). c. Performs services through an individual with practice privileges under s. 473.3141. d. Lawfully performs services in a state where an individual with practice privileges granted under s. 473.3141 has his or her principal place of business.  (See s. 473.3103, F.S.) “If your firm does not meet the requirements outlined above, then you must apply for a temporary license 30 days prior to commencement of the engagement and receive certification of the application by the Board prior to beginning any work.” References:

What is a CPA firm peer review?

A peer reviewis the study, appraisal, or review by one or more independent certified public accountants of one or more aspects of the professional work of a licensee. Effective January 1, 2015, a licensed firm or public accounting firm as defined in s. 473.302(7) and licensed under s. 473.3101 and engaged in the practice of public accounting as defined in s. 473.302(8) (a), except for the performance of compilations and reviews as those terms are defined by the board, must be enrolled in a peer review program (See s. 473.3125, F.S., and Rule 61H1-39, F.A.C.). References:

I am an active CPA. Do I have to be a part of firm?

Yes. As an active CPA you must be connected to a firm, either as a sole proprietor or to a corporation, LLC, LLP, or partnership.

My application was previously denied. How can I open another application?

You must re-apply by submitting a new application, application fee, and supporting documentation.

My credentials were awarded by other credible organizations, (i.e., the AICPA, The Association of Certified Fraud Examiners, and the American College of Forensic Examiners) Do I need to put an asterisk by the CPA credential signifying it is regulated by the State of Florida or not?

No. You do not need to put an asterisk by the CPA credential. Rule 61H1-24.001(g) was amended with an effective date of November 18, 2007.

Would it be possible to qualify to take the CPA exam or apply for licensure if I declared bankruptcy beforehand?

Bankruptcy has no bearing on anyone qualifying to take the exam or apply for licensure.

If I am a CPA and file bankruptcy, will that affect my license?

No. The two are not related.

Does the Florida Board regulate the preparation of tax returns (i.e., require that the preparer of a tax return hold a CPA license issued by the Board)?

No. You do not need to be a CPA to prepare taxes. Florida does not regulate the preparation of tax returns. If you are a Florida license CPA and prepare tax returns, you are subject to Florida Laws and Rules.

What type of Disciplinary Actions may be taken under different circumstances concerning public accounting?

Please refer to 61H1-36, F.A.C. for more information.

I have an Advertising question?

Please refer to 61H1-24.001, F.A.C. and 473.322(1)(b), F.S. for more information. We do not directly advise on these matters.

I have a question(s) regarding legal, ethical, or internal business practice. How do I get advise/counsel on these matters?

You can request a declaratory statement or opinion from the Board of Accountancy.  Click on link for procedures.

Procedures for Requesting Opinions

I overpaid. How do I request a refund?
How do I update my application information?

While the application is being processed, you can fax to 352-333-2505, mail to Department of Business and Professional Regulation 2601 Blair Stone Road Tallahassee Florida 32399, or email to cpa.applications@myfloridalicense.com in any changes or corrections that need to be made on your application. However, if it is an examination application and we have finished processing it in our department, you must also notify NASBA. Please call 1-800-CPA-EXAM for assistance if this is the case.

How can I get an update on the status of my application?

There are 2 ways to check the status of an your application:

1. Via the Licensing Portal at www.myfloridalicense.com, click View Application

   Status under Public Services and enter information in the required fields.

2. via telephone to Customer Contact Center or the IVR, at 850-487-1395

How do I obtain a social security number?

Click the link below for information on getting a social security number. http://www.socialsecurity.gov/ Go to “Questions?” and click Social Security Number & Card. The agency can be contacted by phone at 1-800-772-1213.

Can I obtain a license without a social security number?

No, pursuant to Title 42 United States Code, Sections 653.654 and 666(a); and Sections 455.203(9), 409.2577, and 409.2598, Florida Statutes, all applicants must have a valid social security number.

How many CPE hours are required to renew my license?

Currently, you must complete a total of 80 hours with at least 20 in accounting and/or auditing subjects and no more than 20 hours may be in behavioral subjects. There is no limiting number to the amount of technical business hours.  However, effective with the re-establishment period ending June 30, 2006, you must also include 4 hours of ethics from an approved provider.  Note: Hours in excess of the requirement for that renewal period will not “carry over”.

What are the rules regarding CPE after a license is issued for the first time or reactivated?

This is a pretty simple process. Just think of the day of the year on the calendar that your license was issued or reactivated and then go three June 30ths into the future. For instance, if your license is issued or reactivated on June 29th, 2016, then your first CPE reporting period will be June 30th, 2018; because the 1st June 30th will be in 2016, the second in 2017, and the third in 2018. But, if your license is issued or reactivated on July 1, 2016, your first CPE reporting period will be June 30, 2019; because the 1st June 30th will now be in 2017, the second in 2018, and the third in 2019.

What type of information must I maintain as proof of participation from my CPE courses?

You will need a course outline or agenda indicating what subjects were covered and how much time was spent on each subject. The proof of attendance should include the attendees’ name, the title of the course, the date, the number of hours, the organizations’ name, and a signature of representative of the organization. See Continuing Professional Education CPE Guidelines Continuing Professional Education CPE Guidelines for more information. Note: It is MANDATORY that accountants keep up with their own CPE records. These records are NOT sent to BOA unless by special request.

I missed my June 30th completion deadline for my CPE, is there an extension?

Yes, there is an automatic extension. Automatic means you do not have to apply for the extension.

  • The first extension requires completion of eight additional accounting and auditing hours. Total hours are 88 with at least 28 in accounting and auditing and not more than 20 in behavioral. Hours must be completed by September 15.
  • The second extension requires completion of 16 additional accounting and auditing hours. Total hours are 96 with at least 36 in accounting and auditing and not more than 20 in behavioral. Hours must be completed by December 31.
Do college courses qualify for CPE credit? If so, how many credit hours will I receive?

Yes, you can receive CPE credit for college courses as long as they meet our CPE guidelines.  You receive 10 CPE hours for each quarter-hour awarded by the college and 15 CPE hours for each semester hour awarded by the college.  No credit is allowed for attending or instructing elementary accounting courses.

Do I get CPE credit as an instructor of a college course?

CPE credit for instructing a higher education course shall be given twice the credit that would have been granted a student for the first presentation of a specific course or program and the same credit granted a student for the second presentation. No credit is granted after the second presentation.

Do courses offered by my firm qualify as CPE credit?

Formal Organized in-firm educational programs shall be credited for CPE to the same extent and by the same requirements as other professional development courses.

Can courses taken for insurance and other designations be used toward meeting my CPE requirements?

Yes, as long as they meet our CPE guidelines.

How many years should I retain my CPE proofs?

Documentation evidencing course completion should be retained for at least two years after the current renewal period in the event the licensee is selected for the CPA audit.

Do I have to complete the Laws and Rules exam?

No, effective with the reestablishment period ending June 30, 2009 the exam is no longer required.

What is a reactivation package?

A CPA must reactivate his or her license if the license reverts to “delinquent” status for failure to submit CPE and/or pass the laws and rules exam (if applicable) or the license is placed on “inactive” status. This process entails submitting the reactivation application and a $250.00 reactivation application fee, submit CPE and proof of attendance. Depending on the licensee’s current status a delinquent license fee may also be charged.

How long does it take to process the reactivation package?

It takes approximately 3-5 days to process the reactivation package. It can take longer the closer the application package is sent to the deadline because of the number of applications being received.

How will I be notified once my application has been reviewed?

You will be notified in writing as to the status of your application once it has been reviewed.

How can I verify whether or not my reactivation package was received?

You can contact the Board of Accountancy at (850) 487-1395 or check the website at www.myfloridalicense.com.

What is the 24-month rule?

At least 60% of the necessary hours must have been completed within the 24 months immediately preceding the date of the application for reactivation and the remaining 40% may have been completed no more than 48 months immediately preceding the date of the application for reactivation.

What is acceptable proof of attendance?

Proof of attendance must be in the form of a copy of the certificate of completion, official college transcript, letter from the sponsor (on the sponsor’s letterhead), participant roster, or sponsor prepared printout and must contain the following information:

  • Sponsor’s name
  • Sponsor’s signature
  • Licensee’s name
  • Title of course(s)
  • Date of course(s)
  • Number of CPE hours received and category.

If submitted proof does not contain each of these items, it will be rejected.  Do not send outlines, receipts, cancelled checks, or travel documents.

What is the re-establishment period?

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

What is the renewal cycle?

This is the period from September 1 of the current period to December 31, the expiration date on the license.

Why did I not receive my renewal notice?

The notices (CPE, renewal notice, Laws & Rules notice, etc) are mailed to the last known address on file for your license. Due to use of bulk mail, NO mail will be forwarded to a new address on file with the US Postal Service. Again, it is important for you, the licensee, to make sure we have your correct address.

How do I change my mailing address or location address?

Address changes can be made one of several ways: Call the Customer Contact Center at 850-487-1395 Submit an address change form or letter to Licensure Maintenance via fax at 850-487-9529 or mail to: 2601 Blair Stone Rd, Tallahassee, FL 32399 or via Licensing Portal at http://www.myflorida.com/dbpr

If I change my mailing address does my location address automatically change?

No.  You must specify which address you would like to change.

Which address is used to mail me my license?

The license is sent to your mailing address.

How do I change some personal information concerning my license?

It is a MANDATORY responsibility 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. To change your name, you will need to send a court order or marriage certificate of your new name. To change your address, submit a written request or the change of address form. All correspondence should be sent to the following address:

  • Department of Business and Professional Regulation
  • Central Intake Unit
  • 2601 Blair Stone Rd
  • Tallahassee, FL 32399-0783

You may call the Customer Contact Center to verify information change at 850-487-1395.

How do I obtain a list of licensed CPA’s in Florida?

You can go to the Division home page and select Download files.

If a CPA license goes null and void, what is the required to regain licensure?

There are three ways to regain licensure once a CPA license reverts to null & void status: 1. Meet current education requirements, retake and pass all sections of the CPA examination. 2. If licensed in another state, apply for licensure via endorsement. 3. If the licensee has made a good faith effort to maintain their license but has failed to comply because of illness or unusual hardship, the licensee can write a letter to the Board of Accountancy requesting permission to reactivate their null and void license.

My license is in delinquent active status, how do I renew it?

A delinquent active license cannot be renewed, it must be reactivated. In order to reactivate a license that is in delinquent status, you must:

  • Submit a Change of Status Form
  • Submit a signed CPE Reporting Form
  • Submit proofs of completion for all CPE reported.  Please note, if March 15th has not passed, and you completed your CPE as required, but simply did not pay your renewal fee, all you need to do is submit your signed CPE form.  All others will have to submit proofs of attendance.
  • Effective July 1, 2017, Pay $380.00 (Your renewal fee, delinquency fee, and reactivation fee)
  • Mail your entire reactivation package to:
    • Department of Business and Professional Regulation
    • Central Intake Unit
    • 2601 Blair Stone Rd
    • Tallahassee, FL 32399-0783
How do I notify DBPR that a Certified Public Accountant is deceased?

You can mail us a letter advising us of the licensee’s passing along with a copy of the death certificate to:

  • Department of Business and Professional Regulation
  • Central Intake Unit
  • 2601 Blair Stone Rd
  • Tallahassee, FL 32399

or Email us a message advising us of the licensee’s passing with an attached copy of the death certificate to: cpa.applications@myfloridalicense.com.

How do I calculate how many CPE hours I have to do to reactivate my delinquent, inactive, or Null and Void license?

To calculate the number of CPE hours required to reactivate your license, click here.

How will I know my request has been submitted?

You will receive an email that your certification has been submitted to the State you requested it be sent to.

Is there a fee for the online certification?

No, there is no fee.

How do I get an on-line certification?

You will need to go to the Online Services page:

  • You will be asked if you have an account.  If you do, enter your information, click on your license, and request a license certification.
  • If you don’t have an account with the Department of Business and Professional Regulation, you will be instructed on how to “Create My Account”. On the left-hand side of the screen under “Create a New Online Profile” you will see “Create My Account” click on this and follow the instructions to complete.

Once you have created your account you will:

  • Click on your license, it will show links to different options, you will then click on “Request license certification”.
  • You will now be able to submit a request for the online certifications and it will be emailed to the State which you selected.
How can I get a duplicate wall certificate?

You can only get a duplicate certificate under the following circumstances:

  • Your name has changed
  • Your wall certificate is damaged
  • Your wall certificate is lost or stolen
  • Misspelled or misprinted information

You will need to submit: If your name has changed

  • 1.  A written request along with your name change request form and a court order or marriage certificate. Note: the wall certificate can only be issued in your official name on record.
  • Return your original wall certificate
  • $25 processing fee

If your wall certificate is damaged

  • Return your original wall certificate
  • $25 processing fee

Your wall certificate is lost or stolen

  • Submit a notarized statement stating what happened to your wall certificate
  • $25 processing fee

Your wall certificate contains misspelled or misprinted information

  • Return the incorrect certificate within 30 days of receipt for correction based on the licensure application.  A new certificate will be issued at no charge.

According to Board of Accountancy policy, only one certificate can be issued to each licensed CPA. If you are unable to return the original wall certificate, for any reason, you must include a notarized statement explaining why you can’t return the wall certificate. Please send all necessary documentation to: Division of Certified Public Accounting 240 NW 76th Drive, Suite A Gainesville, FL 32607

How do I get a wall certificate?

You will receive your wall certificate three to six weeks after becoming licensed.

How long does it take to process a verification request?

Your request will be processed within thirty days of receiving all necessary documentation.

How do I get a license and/or exam grades verification?

You will need to submit: A check or money order in the amount of $50, payable to Department of Business and Professional Regulation.And The Interstate Exchange form from the state you are applying for, or A written request authorizing the Florida Board to release your information. The request should include the following:

  • The name of the person you’re requesting the information for
  • License number (If Applicable)
  • The state you’re applying for
  • Your signature

The request and fee should be sent to: Department of Business and Professional Regulation 2601 Blair Stone Rd Tallahassee, FL 32399-1027

Can I have the certifications sent to my email address?

No, it will only be sent to State Board’s.

What if I need my license information sent to an employer, myself or anyone other than the State Boards listed?

You will need to submit:

  • A check or money order in the amount of $50, payable to Department of Business and Professional Regulation.
  • Interstate Exchange form from the state you are applying for, or
  • A written request authorizing the Florida Board to release your information. The request should include the following:
    1. Name of the individual requesting the information for
    2. License number (If Applicable)
    3. The State applying for
    4. Where you want the form sent to with address
  • The request and fee should be sent to:
What information is provided in the online certification?

Licensee Name Date of Initial License Status of License Expiration Date State Seal Director’s Signature

Florida’s Mobility Law (473.3141) only applies to individuals, thus laws and rules regarding firms are the same that has existed in Florida since before 2009.

What is Mobility?

Mobility is the ability of a CPA or CPA Firm who has a current/active license from a state that has passed Mobility Legislation, or for a CPA with individual substantial equivalency, to gain a practice privilege in Florida without having to get an additional license in order to serve a client. References:

  • Rule 61H1-29.002(7)
  • Section 473.3141, F.S.
Can I gain a practice privilege in Florida if my state of licensure has not passed Mobility?

Yes.If the Florida Board of Accountancy determines that an out of state licensee meets the substantially equivalent standards outlined in section 5 of the Uniform Accountancy Act (meets the 150 hours of education, has a conferred bachelor’s degree or higher, passed the CPA exam, and has one year of qualified work experience), then an individual can gain the same Mobility practice privilege in Florida as if the state of licensure had passed Mobility. References:

  • Rule 61H1-29.002(7)
  • Section 473.3141, F.S.
If my state of licensure has Mobility or if the Florida Board of Accountancy determines that I meet the Mobility criteria set forth in section 5 of the Uniform Accountancy Act, are there any circumstance that would still require me to get a license? Yes – see below:

Yes.  An individual may only perform the services outlined in s. 473.308(8)(a), F.S. through a licensed firm. References:

  • Section 473.3141, F.S.
  • Section 473.302(8)(a), F.S.
When would an individual or firm be required to obtain a Temporary License?

The following three circumstances would require the temporary permit:

  1. The individual is from a state that is not substantially equivalent
  2. The individual does not have personal substantial equivalency in accordance with section 23 of the UAA
  3. The person is performing service outlined in s. 473.302(8)(a)

References:

  • Rule 61H1-29.002
  • Section 473.3141, F.S.
  • Section 473.302(8)(a), F.S.
Can a CPA Firm in another state practice under mobility?

Yes, if all of the following are true for the out of state CPA Firm:

  1. Complies with the qualifications described in s. 473.309.
  2. Is enrolled in a peer review program pursuant to s. 473.3125(4).
  3. Performs services through an individual with practice privileges under s. 473.3141.
  4. Lawfully performs services in a state where an individual with practice privileges granted under s. 473.3141 has his or her principal place of business.

References:

  • Rule 61H1-29.002
  • Section 473.3141, F.S.
  • Section 473.3101, F.S.
  • Section 473.309, F.S.
  • Section 473.3125(4), F.S.
Does the Florida Board of Accountancy have the authority to take disciplinary action against an individual or firm that practices pursuant to the Mobility provision set forth in Chapter 473, Florida Statutes?

Yes.An individual or firm is granted the same or equivalent practice privileges as a Florida licensed CPA. Chapter 473, Florida Statutes, gives the Florida Board of Accountancy the authority to revoke, suspend, or take appropriate disciplinary action against the out-of-state licensee for any action that would have subjected a Florida CPA or firm to discipline in Florida. References:

  • Rule 61H1-36.004, F.A.C.
  • Section 473.323, F.S.
  • Section 473.3141, F.S.
How do I relinquish my individual license?

You must submit the Change of Status Application along with your wall certificate and license. Submit the application to the Department of Business and Professional Regulation, 2601 Blair Stone Rd, Tallahassee, Florida 32399. Your request will be considered by the Board of Accountancy at a regularly scheduled board meeting. You will be notified of the Board’s decision with two weeks of the meeting date.

How do I relinquish my firm license?

You will need to submit a letter requesting to relinquish your license. Submit your request to the Department of Business and Professional Regulation, 2601 Blair Stone Rd, Tallahassee, Florida 32399. Your request will be considered by the Board of Accountancy at a regularly scheduled board meeting. Note: In order to relinquish your firm license it must be in current status.

Can I relinquish a delinquent firm license?

No, your license must be in current status to relinquish.

How do I retire my license?

The Florida Board of Accountancy does not have a retired status. If you do not wish to maintain an active license you have two options.

  • Option 1 – Request Inactive Status – A licensee can remain on inactive status indefinitely by renewing every two years. If you wish to place your license on inactive status you can do so during your renewal cycle. You should receive a renewal notice around the first week of October. To place your license on inactive status check the inactive box on the top of the renewal notice and pay the fee as indicated in the renewal notice.
  • Option 2 – Voluntary Relinquish License – To voluntary relinquish your license, you will need to complete the Change of Status Application.
How do I obtain a temporary permit?

You must submit a completed temporary permit application and application fee (see Rules 61H1-29.002 and 61H1-29.0025).

How long does the permit last?

The permit is good for 90 days from the start of the engagement

What do I do if I need more than 90 days?

You must submit another temporary permit application and application fee before your current temporary permit expires.

Can I start my engagement before my application is processed and approved?

No, your application must be approved before you can start the engagement.

How far in advance of the date of engagement should I apply for my temporary permit?

You are required by Rule 61H1-29.002(1) to file you application at least 30 days before your date of engagement

For more option, please check the website on your computer/laptop or ipad/tablet

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.

Veloria A. Kelly, Director

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

Telephone: 850.487.1395
Facsimile: 352.333.2508