Division of Certified Public Accounting

Frequently Asked Questions - Individual Licence Maintenance

1. 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”.

2. This is my first renewal and I have had my license for less than 2 years. Am I required to complete my CPE?

No.  The reporting period is the third June 30th after the initial license is issued. You are only required to pay the renewal fees.

3. 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 MANDITORY that accountants keep up with their own CPE records. These records are NOT sent to BOA unless by special request.

4. I missed my June 30th reporting 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 and the reporting form postmarked or completed online 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 and the reporting form postmarked or completed online by December 31.

5. 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.

6. 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.

7. Do I get CPE credit as a lecturer, panelists, and/or instructor for CPE and formal organized in-firm educational programs?

Yes, same as instructor of a college course.

8. 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.

9. Can courses taken for insurance and other designations be used toward meeting my CPE requirements?
All self-study course qualifying for accounting and auditing or technical business must be approved by the National Association of State Boards of Accounting (NASBA) Quality Assurance Service (QAS) program in order to received Continuing Professional Education (CPE) credit. To verify whether a provider and course is approved go to www.nasba.org.

10. 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.

11. What is a Reactivation package?

A CPA must reactivate their license if the license reverts to “delinquent” status for failure to submit CPE and/or pass the laws and rules exam (if acpplicable) 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 back license fee and delinquent license fee may also be charged.  The most frequently asked questions regarding reactivation are listed below. 

12. How long does it take to process the reactivation package?

It takes approximately four to six week 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.

13. 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.

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

You can contact the Board of Accountancy at (850) 487-1395.

15. How many hours must I submit for reactivation? 

The required CPE hours for reactivation are calculated by going back to the last date you successfully satisfied all requirements for your license renewal and adding the required hours for each June 30th that passes.  In timing your completion and submission of the reactivation requirements, remember that the regular CPE deadlines do not apply to you. While you are delinquent, you are not in a set reestablishment period.

16. I submitted my CPE by the deadline but didn’t complete the laws & rules exam.  Do I still have to submit CPE and proof of attendance? 

Yes, you will still need to submit the CPE and proof of attendance.  However, you may be able to use the previously submitted hours to satisfy your requirements if you have met the CPE requirements for each reestablishment period since your license has been on delinquent or inactive status.

17. What is the 24-month rule? 

80% of all CPE hours is required to reactivate your license. These hours must be completed within 24 months immediately preceeding your application. The remaining 20% can be prior to the 24 month period as long as the hours were completed for the period for which you are reactivating.

18. How can I waive the 24-month rule requirement?

If you can demonstrate completion of all CPE requirements for each re-establishment period since your last active license then you can waive the 24 month rule requirement.

19. 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.

20. What is the reporting period?

This is the two-year period for reporting the CPE’s and completing the Laws & Rules exam. Generally, this period is from July 1 of one renewal year to June 30 of next renewal two years later.

21. 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.

22. 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.

23. 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: 1940 North Monroe Street, Tallahassee, FL 32399 or via Licensing Portal at http://www.myflorida.com/dbpr

24. If I change my mailing address does my location address automatically change?
No.  You must specify which address you would like to change. 

25. Which address is used to mail me my license?
The license is sent to your mailing address.

26. 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 (electric bill in your name for address change or driver's license for name change) It can be done two ways:

1) Fax a written request to License Maintenance, at 850-487-9529 (use the Address Change Form available on CPA website Forms Center)

2) Licensing Portal at www.myfloridalicense.com

You may call the Customer Contact Center to verify information change at 850-487-9529.

27. What is required for a license and/or exam grades verification?
You will need to submit an Interstate Exchange form from the state you are applying for, or a written request (which should have the name of the person your requesting the information for, license number, the state you’re applying for and must be signed) authorizing the Florida Board to release your licensure and/or exam grade information.  Also, you will need to send a check or money order for the amount of $50 (payable to Department of Business and Professional Regulation) with the form/request, and a self addressed stamped envelope to: Revenue Unit, Department of Business and Professional Regulation.

28. How long does it take to process verifications?
It usually takes two (2) to four (4) weeks to process verifications.

29. How do I obtain a list of licensed CPA’s in Florida?
You can go to the Division home page and select Download files.

30. 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.