Certified Public Accounting – FAQs

Yes; s. 455.225(1), F.S., states, “the department may investigate an anonymous complaint if the complaint is in writing and is legally sufficient, if the alleged violation of law or rules is substantial, and if the department has reason to believe, after preliminary inquiry, that the violations alleged in the complaint are true.”

However, the Department needs as much information as possible to successfully investigate an anonymous complaint. If not enough information is received, the case may be closed.

CAUTION: You cannot remain anonymous if your complaint contains, your name, or any other identifying information or if you contact us for case updates.  Also, under Florida law, e-mails to the Board are considered public records and are subject to release when a public records request is made.  Finally, once you identify yourself to DBPR personnel, you can no longer remain anonymous.

To file a complaint, complete our Uniform Complaint Form DBPR-0070 or file online using our Online Services Portal. The complaint should identify the subject of the complaint and the allegations.  You should also include documentation to support your claim, (i.e. court orders, copy of the engagement letter, contracts, witnesses with contact information, etc.). Failure to provide supporting documentation may result in a delay of processing, or closure of your complaint.

References:

• s. 455.225(1), F.S.
• Division of Certified Public Accounting – Forms Center
• DBPR Online Services Portal – File a Complaint

After the investigation is complete, the file is forwarded to the Office of General Counsel for review.  The case is then presented to the Probable Cause Panel who will make the ultimate determination as to the outcome of an investigation.  Typical findings can include the following:

• A finding of probable cause and referral to the full Board for disciplinary action*
• Closure of the case
• Issuance of a Letter of Guidance (Caution)

*See Rule 61H1-36, F.A.C., for a range of penalties associated with disciplinary actions.

References:

• Rule 61H1-36, F.A.C.
• Division of Certified Public Accounting – Enforcement

If a complaint filed against your license is found to be legally sufficient, you will be notified and a copy of the complaint along with supporting documentation will be provided to you.  You will then have 20 days to respond to the allegations.

References:

• s. 455.225, F.S.

The Complainant will be informed when the investigation is completed and forwarded to the Office of the General Counsel in writing. This letter will have instructions on how you can obtain an update of your case status once it reaches the Office of the General Counsel.  Upon review by the Office of the General Counsel and the Probable Cause Panel, the Complainant will receive written notification of their action.

References:

• Division of Certified Public Accounting – Enforcement

Pursuant to s. 455.225, F.S., the complaint and all information obtained during the investigation is confidential until 10 days after probable cause is found to exist. However, any case against an unlicensed individual or firm is considered public record.

References:

• s. 455.225(10), F.S.

Yes, the complainant can withdraw a complaint by submitting a written request.

Yes, a complaint can be closed due to insufficient evidence or if it is determined that the Board of Accountancy does not have jurisdiction.

Attorney representation is not required; however, the decision to seek legal representation should be made independently by each licensee.

If the Probable Cause Panel finds probable cause against a licensee, the case is then referred to the Board of Accountancy (Board) to decide appropriate discipline.  You will be notified, and encouraged to attend the meeting when your case is presented to the Board. The disciplinary guidelines, including the range of penalties, can be found in Rule 61H1-36.004, F.A.C.

Pursuant to s. 455.225, F.S., the complaint and all information obtained during the investigation is confidential until 10 days after probable cause is found to exist.

References:

• s. 455.225(4), F.S.
• Rule 61H1-36.004, F.A.C.

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

The Board and its General Counsel does not permit staff to render any informal or advisory opinions.  Florida licensed CPAs or their representatives must request a Petition for Declaratory Statement in order to receive a response to these questions.

References:

• Division of Certified Public Accounting – Declaratory Statements
• Division of Certified Public Accounting – Previously issued Opinions and Declaratory Statements

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.

A declaratory statement is the sole means for a Florida licensed CPA or their representative to obtain a binding interpretation or opinion from the Florida Board of Accountancy (BOA) concerning the applicability of statutory provisions, rules, or orders over which the BOA has authority.

Furthermore, the declaratory statement may only be used to resolve questions or doubts as to how the statutes or rules may apply to the petitioner’s particular circumstances.   For instance, a licensee may request the Board to issue its opinion on whether a certain practice or procedure in which the licensee wishes to engage is permitted within the scope of practice.

References:

• s. 120.565, F.S.
• Rule 28.105, F.A.C.
• Division of Certified Public Accounting – Declaratory Statements
• Division of Certified Public Accounting – Previously issued Opinions and Declaratory Statements

You may submit your Petition for Declaratory Statement to:

Email: CPA.Admin.Team@myfloridalicense.com
Florida Division of Certified Public Accounting
Board of Accountancy
240 NW 76 Drive, Suite A
Gainesville, Florida 32607
Fax: 352-333-2508

Petitions for Declaratory Statements must be printed or typed on only one side of each page, using the format below. The body of the petition must contain the following Information:

• The name and address of the petitioner
• The specific provisions(s) of the statute, rule, or order on which the petitioner seeks a declaratory statement.
• A statement of the reasons explaining why the petitioner needs a declaratory statement.
• A short, detailed, and to-the-point statement of all relevant facts in numbered paragraphs, and a request for the division’s official opinion of how the specified statute rule or order applies to the petitioners in their particular set of circumstances. Board requests for interpretations of laws, rules or orders which apply to all condominiums generally and which are not restricted in scope to the petitioner’s circumstances will not be accepted by the division.
• A statement as to whether the petitioner (or intervener) requests a hearing. The Division may, at its discretion, hold a hearing to dispose of the petition.

References:

• s. 120.565, F.S.
• Rule 28.105, F.A.C.
• Division of Certified Public Accounting – Declaratory Statements webpage
• Division of Certified Public Accounting – Previously issued Opinions and Declaratory Statements

A Petition for Declaratory Statement must be presented before the Board for response.

References:

• Rule 28.105, F.A.C

Responses to declaratory statements are not immediate.  Response time is dependent upon whether the Petition for Declaratory Statement has been found legally sufficient, noticed in Florida Administrative Registrar, and submitted to the Board for review.  Once a decision is made by the Board, a response will be made to the inquiring party.

Petitions for Declaratory Statements are noticed in the Florida Administrative Registrar pursuant to Section 120.565, Florida Statutes.  This allows other interested parties the opportunity to raise questions or concerns regarding the specific issue(s) raised in the declaratory statement.

References:

• s. 120.565, F.S.
• Division of Certified Public Accounting – Declaratory Statements webpage.

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

No. The two are not related.

Complete and submit the Refund Request Form.

References:

• Division of Certified Public Accounting – Refund Request

For changes during application processing, submit the changes using one of the following options and reference your application number:

• By Email: CPA.Applications@myfloridalicense.com
• By Fax: 352-333-2505
• By Mail:

Department of Business and Professional Regulation
2601 Blair Stone Road
Tallahassee, FL 32399

However, for approved examination applications, you must also notify NASBA by calling 1-800-CPA-EXAM or by visiting their website.

References:

• National Association of State Boards of Accountancy (NASBA)

You can check the status of your application by visiting Florida DBPR Online Services or by calling the Customer Contact Center at 850-487-1395.

References:

• DBPR Online Services – Application Status

You will be notified in writing if there are deficiencies found during the review of your application. Exam and Reactivation Applicants will also receive correspondence after approval.

Visit the Social Security Administration website.

References:

• Social Security Administration – How to get a SSN

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.

References:

• s. 455.203(9), F.S.

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

References: 

• s. 473.3141, F.S.
• Rule 61H1-29.002(7), F.A.C.

Yes, an individual may only perform services outlined in s. 473.302(8)(a), F.S., through a licensed firm.

References: 

• s. 473.302(8)(a), F.S.
• s. 473.3141, F.S.

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 services outlined in s. 473.302(8)(a)

References: 

1. s. 473.302(8)(a), F.S.
2. s. 473.3141, F.S.
3. Rule 61H1-29.002, F.A.C.

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: 

• s.  473.309, F.S.
• s. 473.3101
• s. 473.3125(4), F.S.
• s. 473.3141, F.S.
• Rule 61H1-29.002, F.A.C.

Yes, an individual or firm is granted the same or equivalent practice privileges as a Florida-licensed CPA. Pursuant to Chapter 473, Florida Statutes, the Florida Board of Accountancy has 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 licensee to discipline in the State of Florida.

References: 

• s. 473.3141, F.S.
• s. 473.323, F.S.
• Rule 61H1-36.004, F.A.C.

Pursuant to s. 473.3101(1), F.S., The following must hold a license issued under this section:
(a) Any firm with an office in this state which performs services as defined in s. 473.302(8)(a);
(b) Any firm with an office in this state which uses the title “CPA,” “CPA firm,” or any other title, designation, words, letters, abbreviations, or device tending to indicate that it is a CPA firm. The board shall define by rule what constitutes a CPA firm; or
(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:

• s. 473.302(8)(a), F.S.
• s. 473.309, F.S.
• s. 473.3101(1), F.S.
• s. 473.314, F.S.
• s. 473.3141, F.S.
• Rule 61H1-29.002, F.A.C.

The following three circumstances would require a 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 a service outlined in s. 473.302(8)(a)

References:

• s. 473.302(8)(a), F.S.
• s. 473.3141, F.S.
• Rule 61H1-29.002, F.A.C.
• Division of Certified Public Accounting – Firm Licensure and Temporary Permits

You must submit a complete application and the $400 application fee.  You can apply online or download the application by going to DBPR Online Services.

References:

• DBPR Online Services – Temporary Practice Permit

The temporary permit is good for 90 days.

References:                                                        

• s. 473.314(1), F.S.
• Rule 61H1-29.002, F.A.C.

You must apply for a new temporary permit before the current temporary permit expires. Once the temporary permit expires, you cannot continue the engagement until the 2nd temporary permit is issued.

References:

• s. 473.314(1), F.S.
• Rule 61H1-29.002, F.A.C.
• DBPR Online Services – Temporary Practice Permit

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

References:

• s. 473.314, F.S.
• Rule 61H1-29.002, F.A.C.

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

References:

• s. 473.314, F.S.
• Rule 61H1-29.002, F.A.C.

Option 1:

Submit the Authorization for Interstate Exchange form from the state you are applying for and a check or money order in the amount of $50 (payable) to the Department of Business and Professional Regulation.

Option 2:

If the state you are applying for does not have its own form, you will need to submit the DBPR CPA 12 Verification Request Form with a check or money order in the amount of $50 (payable) to the Department of Business and Professional Regulation.

Option 3:

If your request is for an employer or other entity than a state board, you will need to submit 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 (to who the request should be addressed)
• Your contact information (email, phone, address)
• License number (If applicable)
• The state you’re applying for (if applicable)
• Authorization for release
• Your signature
• $50 processing fee (payable to DBPR)

The form or request and fee should be mailed to:

Department of Business and Professional Regulation (DBPR)
2601 Blair Stone Road
Tallahassee, FL 32399-1027

References:

• Rule 61H1-31.011, F.A.C.
• DBPR Online Services – License Verification
• Division of Certified Public Accounting – Verifications and Wall Certificates

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

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

You will need to sign in to your DBPR Online Services Account. If you do not already have an account, you will need to create one.

If you already have an account, enter your login information, click on your license, click on Request a License Certification and follow the prompts.

If you do not have an account with the Department of Business and Professional Regulation, click on “Create My Account.” After creating the account, you will need to link your license to your account. Once you’ve linked your license, you’ll click on your license link and then request a license certification.

Note: The Online License Certification is system generated and only supplies basic licensure information. It does NOT include exam grade information or whether there is any discipline.

References:

• DBPR Online Services – My Account

No, there is no fee for the Online License Certification.

Note: The Online License Certification is system generated and only supplies basic licensure information. It does NOT include exam grade information or whether there is any discipline.

No, it will only be sent to another State Board.

Note: The Online License Certification is system generated and only supplies basic licensure information. It does NOT include exam grade information or whether there is any discipline.

You will receive an email confirmation that your license certification has been submitted to the state you requested.

Note: The Online License Certification is system generated and only supplies basic licensure information. It does NOT include exam grade information or whether there is any discipline.

A complimentary wall certificate will be mailed to new licensees within three (3) to six (6) weeks after becoming licensed. If you already have your wall certificate and you want a replacement, you can request a duplicate wall certificate. To see if you are eligible for a duplicate, visit the division’s webpage.

References:

• Division of Certified Public Accounting – Verifications and Wall Certificates

You will need to submit a notarized letter stating you never received your wall certificate.  The letter must include your license number, your name as it appeared on your application for licensure, and the correct mailing address.

Please keep in mind that wall certificates are mailed 3 to 6 weeks after becoming licensed.

References:

• Division of Certified Public Accounting – Verifications and Wall Certificates

If your  wall certificate is misspelled, misprinted, or damaged upon receipt, you will need to submit:

• Form DBPR CPA 8 and a court order or marriage certificate.  Note:  the wall certificate can only be issued in your official name on record.
• Return the incorrect or damaged wall certificate
• $25 processing fee

Note: you may return the incorrect or damaged certificate within 30 days of receipt for correction based on the licensure application.  A new certificate will be issued at no charge.

All other requests will need to submit:

• Form DBPR CPA 8
• $25 processing fee

Please send all necessary documentation to:
Florida Board of Accountancy
Division of Certified Public Accountants
240 NW 76th Drive, Suite A
Gainesville, Florida  32607-6656

References:

• DBPR CPA 8 Request for Name Change, Address Change, and Duplicate Wall Certificate
• Division of Certified Public Accounting – Verifications and Wall Certificates

The requirements to sit for the CPA Examination in Florida can be found on the following page:

Education Requirements

References:

• s. 473.306, F.S.
• Rule 61H1-27.002, F.A.C.

Applicants who have attended and/or 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.  The applicant must complete the graduate school courses to validate the non-accredited degree. These courses cannot duplicate other courses that the applicant has taken. Applicants must also submit an evaluation of their foreign transcripts, which must be completed by an evaluation service that has been approved by the Board (see Board Approved Evaluation Service).

The applicant must also meet the requirements as set forth in Rule 61H1-27.002(3)(a)(b), F.A.C.

References:

• s. 473.306, F.S.
• Rule 61H1-27.001(5)(a)(b), F.A.C.
• Rule 61H1-27.002(3)(a)(b), F.A.C.
• Division of Certified Public Accounting – Education Requirements
• Division of Certified Public Accounting – Board Approved Evaluation Service

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.

Yes, you should select all exam sections if you have not taken and passed any sections in another state.

In order to sit for the CPA exam as a Florida Candidate, you must meet all of Florida’s education requirements, submit an exam application with the $50 fee, submit official transcripts, and submit an Interstate Exchange of Examination and Licensure form to Florida from the state(s) where you previously sat for the exam.

References:

• s. 455.217(1), F.S.
• s. 473.306, F.S.
• Rule 61H1-28.0061, F.A.C.
• DBPR Online Services – Sit for CPA Examination Application
• Division of Certified Public Accounting – Education Requirements

Upper-division, as used in Rule 61H1-27.002, F.A.C., means courses above the principal introductory level.

By definition, any course taken at a community college is not upper-division.  Lower-division courses are any course taken at a junior college or community college or courses offered at the freshman and sophomore level at a four-year college or university regardless of the title or content of the course.

References:

• s. 473.306, F.S.
• Rule 61H1-27.002(4)(a)(b), F.A.C.

A list of school accreditations accepted by the board can be found on the following page:

Acceptable School Accreditations

References:

• s. 473.306, F.S.
• Rule 61H1-27.001, F.A.C.
• Division of Certified Public Accounting – Education Requirements

Click the link for Board-Approved Evaluation Service Providers.

References:

• Division of Certified Public Accounting – Education Requirements

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

No.  The Board of Accountancy does not perform unofficial evaluations and will only evaluate transcripts received with a completed application.

References:

• Division of Certified Public Accounting – Getting Started with Certified Public Accounting

You are exempt from the work experience requirement if you met the 150-semester-hour licensure education requirement on or before December 31, 2008, and passed all parts of the exam on or before June 30, 2010.

References:

• s. 473.308(4), F.S.
• Rule 61H1-27.0041, F.A.C.

You must complete 120 semester hours from an accredited college or university with a concentration in accounting and business courses before a person can start meeting requirements for work experience.

References:

• s. 473.308(4), F.S.
• Rule 61H1-27.0041, F.A.C.

No.  Work experience is required by statute and neither the Department nor the Board of Accountancy has the authority to waive a statute; nor does the statute give the Board the authority to accept additional education in lieu of work experience.

References:

• s. 473.308(4), F.S.
• Rule 61H1-27.0041, F.A.C.

The work experience must include the use of accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills, all of which must be verified by a certified public accountant licensed by a state or territory of the United States.

References:

• s. 473.308(4), F.S.
• Rule 61H1-27.0041, F.A.C.

No, the verifying CPA does not have to be your supervisor.  The verifying CPA must be in good standing with a regulating body or a chartered accountant recognized by the International Qualifications Appraisal Board (IQAB), both during the one year of work experience and at the time of verification.

References:

• s. 473.308(4), F.S.
• Rule 61H1-27.0041, F.A.C.

Yes, you can volunteer in a firm to gain work experience as long as the work experience meets the requirements as set forth in Rule 61H1-27.0041, F.A.C.

References:

• s. 473.308(4), F.S.
• Rule 61H1-27.0041, F.A.C.

As an exam candidate, you will need to call NASBA at 1-800-CPA-EXAM or visit their website.  You should also contact the Division at 850-487-1395 to update your application.

References:

• National Association of State Boards of Accountancy (NASBA)

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

References:

• DBPR Online Services – Application Center
• Division of Certified Public Accounting – Getting Started with Certified Public Accounting

Contact NASBA at 1-800-CPA-EXAM or visit their website for instructions.

References:

• National Association of State Boards of Accountancy (NASBA)

It usually takes two days. You may contact the National Association of State Boards of Accountancy (NASBA) at 1-800-CPA-EXAMS (1-800-272-3926) or by visiting their website.

References:

• National Association of State Boards of Accountancy (NASBA)

Please allow 1-2 business days from the date that you received your approval letter for NASBA to receive the electronic authorization from the board office approving your exam.

If it has been more than two business days since you received an approval letter from the Board, you will need to contact NASBA’s Florida Coordinator at:

800-CPA-EXAM (800-272-3926)
International: (615) 880 -4250
Fax: (615) 880 -4290, Attn: FL Coordinator
Email: cpaes-fl@nasba.org

References:

• National Association of State Boards of Accountancy (NASBA)

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

You may email, fax, or mail your question to the board office.

• Email: CPA.applications@myfloridalicense.com
• Fax: 352-333-2508
• Florida Board of Accountancy
  Attn:  Licensure
  240 NW 76th Drive, Suite A
  Gainesville, FL 32607

References:

• s. 473.306, F.S.
• Rule 61H1-27.002(2)(a)(b), F.A.C.

Your approval to sit for the CPA exam does not expire. Contact NASBA at 1-800-CPA-EXAM or visit their website for instructions on scheduling the exam.

References:

• National Association of State Boards of Accountancy (NASBA)

Each section of the exam is four hours in length for a total testing time of 16 hours.

References:

• American Institute of Certified Public Accountants (AICPA)

There are four sections to the CPA exam.  For more information, please call NASBA at 1-800-CPA-EXAM or visit their website.

References:

• National Association of State Boards of Accountancy (NASBA)

As of July 1, 2020, testing windows were replaced by continuous testing, allowing candidates to take the Exam year-round, without restriction, other than waiting to receive scores from prior attempts of the same section or when there is a major change to the Exam.

References:

• Prometric

The CPA exam can be taken in Japan, Kuwait, Lebanon, Bahrain, and the United Arab Emirates. It can also be taken in US territories of Guam, Puerto Rico, and the Virgin Islands.

To find testing locations, contact the National Association of State Boards of Accountancy (NASBA) at 1-800-CPA-EXAMS (1-800-272-3926) or visit their website.

References:

• National Association of State Boards of Accountancy (NASBA)
• Prometric

You will need to contact NASBA at 1-800-CPA-EXAM or visit Prometric for more information.

References:

• National Association of State Boards of Accountancy (NASBA)
• Prometric

Scores are valid for 36 months after passing the exam to apply for initial licensure. After 36 months, you must apply by Licensure by Endorsement.

References:

• s. 455.217(1), F.S.
• s. 473.306, F.S.
• Rule 61H1-28.0052, F.A.C.

NASBA will automatically send you your jurisdiction ID number once you have been approved to sit for the Certified Public Accountant (CPA) exam by the Florida Board. It may take up to three (3) to five (5) days for you to receive it. You can either verify your jurisdiction ID number by calling 1-800-CPA-EXAM or visiting NASBAs website.

References:

• National Association of State Boards of Accountancy (NASBA)

A Notice to Schedule (NTS) is the authorization you will need to schedule an exam and is provided to you by NASBA after approval by the Florida board. A valid NTS is needed to make an appointment with Prometric. The Board of Accountancy does not distribute NTS to exam candidates. Please call NASBA at 1-800-CPA-EXAM or visit their website for more information.

References:

• National Association of State Boards of Accountancy (NASBA)

The NTS is valid for six (6) months. For more information, including how to request a new NTS, please contact NASBA at 1-800-CPA-EXAM (1-800-272-3926) or visit their website.

References:

• National Association of State Boards of Accountancy (NASBA)

You have a rolling 18-month window to pass the remaining sections of the CPA exam once you have passed the first section.

References:

• s. 455.217(1), F.S.
• s. 473.306, F.S.
• Rule 61H1-28.0052, F.A.C.

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 sat for the exam.

References:

• s. 455.217(1), F.S.
• s. 473.306, F.S.
• Rule 61H1-28.0052, F.A.C.

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.

References:

• National Association of State Boards of Accountancy (NASBA)

The Florida Board of Accountancy does not send out initial licensure packages. The application for initial licensure is available on the DBPR Licensing Portal.

References:

• DBPR Online Services – Initial Licensure Application

Applicants who have successfully passed the CPA examination as a Florida candidate can apply online or download the application through DBPR Online Services.

References:

• s. 455.217(1), F.S.
• s. 473.306, F.S.
• Rule 61H1-28.0061, F.A.C.
• DBPR Online Services – Initial Licensure Application

Candidates who passed the exam in another state must apply for licensure using the endorsement method.

References:

• s. 473.308, F.S.
• Rule 61H1-29, F.A.C.
• DBPR Online Services – Licensure by Endorsement Application

You have 36 months after you were notified that you passed the last section of the CPA examination. After 36 months, you must apply by Licensure by Endorsement.

References:

• s. 473.308, F.S.
• Rule 61H1-28.0052(2), F.A.C.
• Rule 61H1-29, F.A.C.
• DBPR Online Services – Licensure by Endorsement Application

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

Candidates who passed the exam in another state must apply for licensure using the endorsement method.

References:

• s. 473.308, F.S.
• Rule 61H1-29, F.A.C.
• DBPR Online Services – Licensure by Endorsement Application

No, Florida does not have reciprocity. However, if you hold an active license in another state, you may apply for Licensure by Endorsement.

References:

• s. 473.308, F.S.
• Rule 61H1-29, F.A.C.
• Division of Certified Public Accounting – Licensure by Endorsement
• DBPR Online Services – Licensure by Endorsement Application

Chartered Accountants licensed in Canada, Mexico, Ireland, Australia, New Zealand, Scotland, South Africa, or Hong Kong are required to pass either the AICPA Uniform CPA Examination or the IQEX examination as well as meet Florida’s education requirements.  Licensed accountants from other countries than listed above must first meet Florida’s education requirements and pass the AICPA Uniform CPA 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.

References:

• s. 473.306(4), F.S.
• Rule 61H1-27.001, F.A.C.

You will need to submit an application and application fee, official transcripts*, the Verification of Work Experience Form*, and the Interstate Exchange of Information Form.

*If licensed 10 years or more, these items are not required.

For more details, visit the division’s Licensure by Endorsement webpage.

References:

• s. 473.308, F.S.
• Rule 61H1-29, F.A.C.
• DBPR Online Services – Licensure by Endorsement Application
• Division of Certified Public Accounting – Forms Center
• Division of Certified Public Accounting – Licensure by Endorsement

Yes, if you have been licensed for less than ten years.

Note: If you completed the education requirements on or before December 31, 2008, and passed the licensure examination on or before June 30, 2010, you are exempt from work experience.

References:

• s. 473.308, F.S.
• Rule 61H1-27.0041, F.A.C.
• Rule 61H1-29, F.A.C.
• Division of Certified Public Accounting – Licensure by Endorsement

The Department no longer mails licenses upon issuance.  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.

References:

• DBPR Online Services – My Account

All renewal notices will be emailed to the email address on file and will include information on how to renew your license using your DBPR Online Services Account. If you do not receive a renewal notice, you can print a blank renewal form under the Renew Your License tab.

References:

• DBPR Online Services – My Account
• Division of Certified Public Accounting – Renew Your License

If you do not receive a renewal notice, click here to print a blank renewal form.

References:

• DBPR Online Services – My Account
• Division of Certified Public Accounting – Renew by Mail

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. Acceptable documents to request a name change include a marriage license, a court order (e.g., adoption, divorce decree, name change, or federal identity change), a certificate of status, or a certificate of authorization.  To change your name or address online, visit DBPR Online Services to log in to your account, click on your individual license linked to your account and select Apply for Name Change. You can also download the name or address change form to mail with the supporting documents

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 the information change at 850-487-1395.

References:

• DBPR Online Services – Name and/or Address Change
• Division of Certified Public Accounting – Manage My License
• Division of Certified Public Accounting – Forms Center

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

References:

• s. 473.312, F.S.
• Rule 61H1-33.001, F.A.C.
• Rule 61H1-33.003, F.A.C.
• Division of Certified Public Accounting – General Renewal Information

The Renewal Cycle is the period from October 1st to December 31st of the year in which your current active license expires.

References:

• s. 473.312, F.S.
• Division of Certified Public Accounting – General Renewal Information

Start with the date that your license was issued or reactivated and count three June 30ths into the future. The third June 30th is when you will need to have your CPE completed. 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.

References:

• s. 473.312, F.S.
• Rule 61H1-33.001, F.A.C.
• Division of Certified Public Accounting – General CPE Information

Yes, you have until March 15^th immediately preceding your license expiration date to renew your license by paying the current renewal fee, the $250 reactivation fee, and the $25 delinquent fee. If it is after March 15^th, you will need to go through the reactivation process.

References:

• s. 473.313, F.S.
• Rule 61H1-33.006, F.A.C.
• Division of Certified Public Accounting – Information for Renewing Individual Current Licenses
• Division of Certified Public Accounting – Information on Renewal/Change of Status for Delinquent Licensees

As a current, active licensee, your requirement is to complete 80 hours of continuing education in public accounting subjects or courses of study, of which at least eight (8) hours must be in accounting and/or auditing-related subjects, four (4) hours of a Florida board-approved ethics course, and no more than 20 hours in behavioral subjects.

References:

• s. 473.312, F.S.
• Rule 61H1-33.003, F.A.C.
• Division of Certified Public Accounting – Renew Your License

Proof of completion must be supplied by the course provider and be in the form of a certificate of completion, a computer printout, a letter from the provider on the company’s letterhead, a roster of participants, or an official transcript for university courses. Proof of completion should include the attendees’ name, the title of the course, the date of completion, the number of hours received, the organization’s name, and the signature of a representative of the organization. See Continuing Professional Education (CPE) Guidelines for more information.

References:

• s. 473.312, F.S.
• Rule 61H1-33.003, F.A.C.
• Division of Certified Public Accounting – General CPE Information
• Division of Certified Public Accounting – CPE Guidelines

Yes, you can receive CPE credit for college courses as long as they meet our CPE guidelines. Higher education credit courses taken from an accredited institution as defined in subsection 61H1-27.001(1), F.A.C., shall be credited for continuing professional education purposes at the rate of 15 hours for each semester-hour of higher education credit and 10 hours for each quarter-hour of higher education credit, provided the number of contact hours (hours in the classroom) totals at least 90% of the continuing professional education credit so determined. No credit is allowed for attending or instructing elementary accounting courses.

Note: You cannot receive CPE credit for a college course that was used to meet the education requirement for licensure.

References:

• s. 473.312, F.S.
• Rule 61H1-33.003, F.A.C.
• Division of Certified Public Accounting – General CPE Information
• Division of Certified Public Accounting – CPE Guidelines

CPE credit for instructing a higher education course shall be twice the credit that would have been granted participants for the first presentation of a specific course of program, the same as the credit granted a participant for the second presentation and none thereafter, except as permitted by subparagraph 61H1-33.003(4)(b)4., F.A.C.

No continuing professional education credit shall be permitted for attending or instructing accounting courses considered to be elementary.

References:

• s. 473.312, F.S.
• Rule 61H1-33.003, F.A.C.
• Division of Certified Public Accounting – General CPE Information
• Division of Certified Public Accounting – CPE Guidelines

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.

References:

• s. 473.312, F.S.
• Rule 61H1-33.003, F.A.C.
• Division of Certified Public Accounting – General CPE Information
• Division of Certified Public Accounting – CPE Guidelines

The course can be counted if it meets the CPE guidelines, included in Rule 61H1-33.003(3), F.A.C., and available as a stand-alone document on our website.  To calculate hours for credit, the licensee again should refer to Rule 61H1-33.003(3), F.A.C.

If the licensee is not sure if a course counts, they may email an outline to the board office for review. The outline should include topics covered and time spent on each topic.

References:

• s. 473.312, F.S.
• Rule 61H1-33.003, F.A.C.
• Division of Certified Public Accounting – General CPE Information
• Division of Certified Public Accounting – CPE Guidelines

Yes, as long as they meet our CPE guidelines.

References:

• s. 473.312, F.S.
• Rule 61H1-33.003, F.A.C.
• Division of Certified Public Accounting – General CPE Information
• Division of Certified Public Accounting – CPE Guidelines

No. You must take one of the Florida board-approved ethics courses.

References:

• s. 473.312, F.S.
• Rule 61H1-33.003, F.A.C.
• Rule 61H1-33.0031, F.A.C.
• Division of Certified Public Accounting – General CPE Information
• Division of Certified Public Accounting – Approved Ethics Providers (PDF)

You can find a list of board-approved ethics courses and providers on the Division’s website.

References:

• Division of Certified Public Accounting – General CPE Information
• Division of Certified Public Accounting – Approved Ethics Providers (PDF)

Yes, there are two automatic extensions for Florida Certified Public Accountants (CPAs) to complete CPE for their reestablishment period. Licensees wishing to take advantage of the extension periods must complete additional CPE hours in accounting and auditing subjects.

The first extension period requires the completion of eight (8) additional CPE hours in accounting and auditing subjects for a total of 88 hours with at least 16 in accounting and auditing, four (4) in Florida board-approved ethics, and not more than 20 in behavioral. To use this extension, you must complete the additional hours by September 15^th.

The second extension period requires the completion of 16 additional CPE hours in accounting and auditing subjects for a total of 96 hours with at least 24 in accounting and auditing, four (4) in Florida board-approved ethics, and not more than 20 in behavioral. To use this extension, you must complete the additional hours by December 31^st.

There is no application to utilize either of the extension periods.

References:

• s. 473.312, F.S.
• Rule 61H1-33.003, F.A.C.
• Division of Certified Public Accounting – Renew Your License

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 annual CPE audit.

References:

• s. 473.312, F.S.
• Rule 61H1-33.003(5), F.A.C.
• Division of Certified Public Accounting – General CPE Information

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

References:

• Rule 61H1-28.007, F.A.C.

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, send an email advising us of the licensee’s passing with an attached copy of the death certificate or obituary.

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

Option 1a – Request Inactive Status (During Renewal Period): 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. 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. Note: Licensees who are in an inactive status cannot use the CPA designation or practice public accounting.

Option 1b – Request Inactive Status (Outside of Renewal Period): If a licensee is outside the renewal cycle (90 days prior to license expiration), they can submit the Change of Status application and the applicable fee.

Option 2 – Voluntary Relinquish License – To voluntarily relinquish your license, you will need to complete the Change of Status Application.

References:

• Division of Certified Public Accounting – Renew by Mail
• Division of Certified Public Accounting – Request Inactive Status
• Division of Certified Public Accounting – Voluntary Relinquishment Request

Address changes can be made one of several ways:

• Through DBPR Online Services
• Submit an address change form or letter via fax at 850-487-9529
• By mail to:
  Department of Business and Professional Regulation
  2601 Blair Stone Rd
  Tallahassee, FL 32399

References:

• Division of Certified Public Accounting – Forms Center
• DBPR Online Services – Name and/or Address Change

No. You must specify which address you would like changed.

You must submit a firm application.

References:

• s. 473.3101(5), F.S.
• Rule 61H1-26.004, F.A.C.
• Division of Certified Public Accounting – Manage My License

A null and void CPA firm license cannot be reinstated. You must complete and submit a new CPA firm application.  Once approved, you will be assigned a new CPA firm license number.

References:

• Division of Certified Public Accounting – Apply for a License

If the CPA is retired or deceased, the firm name may include the names of these partners, shareholders, or members of the entity.

References:

• s. 473.3101, F.S.
• s. 473.321, F.S.
• Rule 61H1-26.001(b), F.A.C.

Inform the Florida Board of Accountancy of any new CPA or non-CPA owner(s) to the firm In your annual report.

References:

• Rule 61H1-26.004, F.A.C.

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

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

References:

• DBPR Online Services – My Account