REMINDER for CPE renewal:
For licensees with a re-establishment period ending June 30, 2020, the following changes in the Continuing Professional Education (CPE) requirements for renewals went into effect July 1, 2019. The CPE required for renewal is 80 hours with 8 in accounting and auditing, 4 in board-approved ethics, and no more than 20 in behavioral. For more details, click the following link: House Bill 977.
Continuing Education General Information
- CE Hour Requirements and Biennial Reporting
- Board-Approved Ethics Courses
- Group Study or Self Study Courses
- Self-Study CPE Requirements
- Individual Course Approval for a Non-Approved Sponsor Course
- Automatic Extension
CONTINUING EDUCATION GENERAL INFORMATION:
CE Hour Requirements/Biennial Reporting
Continuing professional education (CPE) or continuing education (CE) is meant to be synonymous in this document.
Florida requires the completion of 80 hours in CPE for each re-establishment period.
The 80 CPE hours must include eight (8) hours of Accounting and Auditing, four (4) hours of Board‑approved Ethics, and no more than 20 hours in Behavioral subjects. Credit for continuing education purposes shall be in increments of not less than one-half hour.
Reestablishment periods begin July 1 and end June 30, two years after.
For a license issued the first time or reactivated, use the day of the year a license was issued or reactivated, then go three June 30ths into the future to determine the due date for your first reporting cycle.
For instance, if your license is issued or reactivated on June 29th, 2020, your first CPE reporting period will end June 30th, 2022; because the 1st June 30th will be in 2020, the second in 2021, and the third in 2022. But, if your license is issued or reactivated on July 1, 2020, your first CPE reporting period will end June 30, 2023; because the 1st June 30th will now be in 2021, the second in 2022, and the third in 2023
More details on each of the four (4) categories of courses and the Ethics course requirements are available at the following link: Continuing Professional Education CPE Guidelines.
Board-Approved Ethics Courses
Florida statutes only allow licensees to satisfy the four (4) hour Board‑approved Ethics requirement by completing an Ethics course approved by the Florida Board of Accountancy. The Florida Board will not accept an ethics course that was not approved by the Florida Board, even if other jurisdictions accept the course. Below is a link to a list of Board‑approved Ethics providers: Approved Ethics Providers and Courses.
Group Study or Self Study
Continuing Education is available through either group study or self-study. Group study includes live presentations and group internet courses with real-time interaction of an instructor. Group study does not have to be taken by an approved sponsor, provided the course content qualifies based on the Board’s CPE Guidelines.
However, the Department does administer an Approved Sponsor (course provider) program. Below is a link to a list of approved group study providers and their sponsor identification numbers. The letter “P” in parenthesis after the sponsor identification number designates a probationary sponsor, meaning the sponsor is in their initial two-year probationary period. This list will be updated periodically as new sponsors become approved for sponsorship or sponsorships are revoked. Approved Provider List
Self-Study CPE Requirements
- All self-study CE courses qualifying for Accounting, Auditing, or Technical Business credit must be taken from sponsors approved by NASBA’s Quality Assurance Service (QAS) program. Self-study providers offering only behavioral credit will not be required to register with the QAS program. Approved QAS providers are available on NASBA’s web site at nasba.org or by contacting NASBA at 615.880.4200.
Individual Course Approval
- Licensees who are unsure if a course from a non-approved sponsor will qualify for continuing education credit are encouraged to review and consider the material at the following link, which includes information about the four categories of acceptable subject matter and various examples:
- If, after considering the Continuing Professional Education (CPE) Guidelines, a licensee cannot determine whether a course meets the requirements, a licensee may request a determination of the course from the Committee on Continuing Professional Education (CPE Committee). In order for the CPE Committee to review a course, it will need a detailed course outline, including the time spent on each topic along with a letter indicating the number of hours requested and the classification of the hours. The licensee must submit the request to the Division of Certified Public Accounting.
- The CPE Committee is appointed by members of the Board of Accountancy. It consists of CPA professionals who review questionable courses and make recommendations to the Board of Accountancy for rules and guidelines regarding other Continuing Education topics and issues. The CPE Committee meets at least four times a year. If you have questions regarding continuing education, you may contact the Customer Contact Center at (850) 487-1395.
There are two automatic extensions granted for Florida certified public accountants (Florida CPA) who do not meet the requirements by June 30. The first automatic extension ends September 15, provided the Florida CPA completes an additional 8 hours in Accounting and Auditing subjects. The second automatic extension ends December 31, provided the Florida CPA completes an additional 16 hours in Accounting and Auditing subjects.
In response to the COVID19 pandemic, the Florida Board of Accountancy waived the additional hour requirements for the use of the automatic extension in 2020.
All requests for publications, documents, forms, applications for licenses, permits and other similar certifications can be obtained by contacting the Customer Contact Center.
Roger Scarborough, Director
Division of Certified Public Accounting
240 NW 76th Drive, Suite A
Gainesville, FL 32607