Annual CPE Audit 61H1-33.003(6)

Each Florida certified public accountant shall, as a part of the biennial licensure renewal, on or before December 31 prior to his/her biennial license renewal, report on forms prescribed by the Board, compliance with continuing professional education requirements completed during the applicable reestablishment period. Each Florida certified public accountant’s documentation supporting such compliance shall be retained through the two years following a two-year reestablishment period. Documentation is to be retained to support evidence of completion of the required hours to enable a random audit by the Department of Business and Professional Regulation to determine compliance with the requirements. Documentation of each course shall be in a format to include course title and date, number of hours earned, attendee name, certified public accountant course provider name, number, and signature by the provider furnishing said certificate. If staff review or review by the Committee on Continuing Professional Education determines that courses are either improperly classified or do not otherwise meet the requirements of the chapter, then the Florida certified public accountant will be given 60 days from the date of notification to comply with the continuing professional education requirements. Florida certified public accountants who complete the continuing professional education requirements timely but who are found to be deficient after December 31 of their renewal year must correct the error and pay a $50 fine within 60 days.

Click here for the Approved CPE Reporting Form

Renewing Your CPA License or CPA Firm License

The Renewal Cycle is the period from October 1st to December 31st of the year in which your current active license expires. This is the period in which you may renew your license for the following re-establishment period. The agency normally sends out renewal notices during the last week of September. However, you may use the www.myFloridaLicense.com portal to renew your license online using a credit card. The web address to renew and maintain your license online is: https://www.myfloridalicense.com/cpa.asp The Renewal Notice: All renewal notices are mailed to the last known mailing address on file for your license. The post office does not forward renewal notices. 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. Required Continuing Professional Education: CPAs are required to renew their license biennially (every two years). Effective with the re-establishment period ending June 30, 2011, licensees are no longer required to submit CPE to the Department of Business and Professional Regulation. CPAs still must complete required CPE by June 30th of their renewal year.  Documentation of course completion should be retained in the event the licensee is selected for the CPE audit. Renewing a current active CPA license consists of

  • Evidencing completion of continuing professional education (CPE) credits (80 hours with at least 20 hours in accounting and auditing and 4 hours of a board approved ethics course. Note: No more than 20 hours can be in behavior)
  • Pay a $105.00 license renewal fee.

CPE courses must be complete by June 30th of the renewal year. There are two automatic extensions that can be utilized by licensees who are unable to meet their CPE requirement by June 30th. The first extension is September 15th and requires the licensee to complete an additional eight (8) hours of accounting and auditing credits. Therefore, the licensee would complete a total of 88 hours with at least 28 in accounting and auditing. The second extension is December 31st and requires the licensee to complete an additional 16 hours of accounting and auditing. Therefore, the licensee would complete a total of 96 hours with at least 36 in accounting and auditing. Failure to meet the renewal requirements by December 31st of the renewal year will result in the license reverting to delinquent status effective January 1 of the following year. Delinquent status licenses will revert to Null and Void after two years unless license is reactivated or placed on Inactive status. Renewing a Current Inactive License: Renewing a current inactive CPA license only requires payment of the $105.00 licensure renewal fee. A current active licensee may request inactive status during their renewal cycle (October 1st through December 31st) by writing inactive on the renewal notice and remitting the appropriate renewal fee. If the request for inactive status is made outside of the renewal period, the licensee must remit the Change of Status Application and a $50.00 change of status fee to DBPR, Licensure Maintenance,2601 Blair Stone Road, Tallahassee, FL 32399. Renewing a Delinquent Inactive License: If a license is delinquent on January 1 for failure to comply with Rule 61H1-33.003, F.A.C., through failure to report compliance with continuing professional education requirements by the immediately prior December 31st, a Florida certified public accountant may reactivate, pursuant to Section 473.311, F.S., by certifying the required hours have been completed, paying the fees required by Rules 61H1-31.003, 31.004 and 31.006, F.A.C., by March 15 of the same year of the delinquency. Firm Renewals All firm licenses expire December 31st each odd year. Renewals notices are mailed no later than October 1st. Firms must renew active. Firms who change their structure or names must submit a new application.

Reactivations

Reactivating a delinquent or inactive license requires the licensee complete penalty continuing professional education credits, plus the hours for the current period and paying the appropriate fees. Apply for reactivation here. To calculate the number of CPE hours required to reactivate your license, you can download the CPE Reactivation Calculator. Null and void licensees must meet the new rule education requirements and successfully retake the CPA examination before they will be issued a license.  However, null and void licensees who can demonstrate substantial hardship can submit a letter to the Director of the Board of Accountancy requesting to reactivate a null and void license. Requests can be mailed to: Division of Certified Public Accounting Attention: Veloria Kelly 240 NW 76th Drive, Suite A Gainesville, FL 32607

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