For information and guidance for department stakeholders related to agency actions, updated meeting schedules, and other matters during this state of emergency, visit the DBPR Emergency Information Page at: www.myfloridalicense.com/dbpr/emergency.

Certified Public Accounting

Certified Public Accounting

Within Florida’s Department of Business and Professional Regulation (DBPR), the Division of Certified Public Accounting is responsible for the regulation of certified public accountants (CPAs) and accounting firms. The division processes applications to sit for the CPA exam, original Florida licensure applications, licensure by endorsement applications, reactivation of a delinquent or inactive CPA license, temporary permit applications, accountancy firm licensure and continuing education reporting forms. In addition, the division provides administrative support to the Board of Accountancy. The Board consists of nine members. Seven members are licensed CPAs, and two are consumer members. The board meets approximately 10 times a year at various locations throughout the state. Meetings are open to the public.

Mission: To promote consumer protection by ensuring that certified public accountants and firms meet and adhere to the statutory requirements for licensure.

IMPORTANT: Florida Board of Accountancy Office:
At this time, most of the board staff is working remotely. Due to limited office personnel, we ask that applicants contact staff by email and reference your application number. For enforcement related cases, please include the case number and investigator’s name. The email address is CPA.Applications@myfloridalicense.com. Please allow at least 48 hours for response time.

For more COVID-19 related information, see our COVID-19 Updates page.

Getting Started With Certified Public Accounting

Certified Public Accountant

Certified Public Accountant (CPA) is someone who has passed the American Institute of Certified Public Accountants (AICPA) Uniform CPA examination, met educational, and licensure requirements in the state of Florida and have been issued a license to practice public accounting. CPAs provide accounting, auditing, tax, financial planning, and management consulting services. Florida CPA firms must be licensed and CPAs can only practice in a licensed firm.

Certified Public Accounting Firm

Certified Public Accountant firms, “CPA Firm“, practicing public accounting in Florida must be licensed. For purposes of firm licensure, practicing public accounting is defined in Florida Statute 473.302(8)(a)(b)(c):

(8)“Practice of,” “practicing public accountancy,” or “public accounting” means:
(a)Offering to perform or performing for the public one or more types of services involving the expression of an opinion on financial statements, the attestation as an expert in accountancy to the reliability or fairness of presentation of financial information, the utilization of any form of opinion or financial statements that provide a level of assurance, the utilization of any form of disclaimer of opinion which conveys an assurance of reliability as to matters not specifically disclaimed, or the expression of an opinion on the reliability of an assertion by one party for the use by a third party;
(b)Offering to perform or performing for the public one or more types of services involving the use of accounting skills, or one or more types of tax, management advisory, or consulting services, by any person who is a certified public accountant who holds an active license, issued pursuant to this chapter, or who is authorized to practice public accounting pursuant to the practice privileges granted in s. 473.3141, including the performance of such services by a certified public accountant in the employ of a person or firm; or
(c)Offering to perform or performing for the public one or more types of service involving the preparation of financial statements not included within paragraph (a), by a certified public accountant who holds an active license, issued pursuant to this chapter, or who is authorized to practice public accounting pursuant to the practice privileges granted in s. 473.3141; by a firm of certified public accountants; or by a firm in which a certified public accountant has an ownership interest, including the performance of such services in the employ of another person. The board shall adopt rules establishing standards of practice for such reports and financial statements; provided, however, that nothing in this paragraph shall be construed to permit the board to adopt rules that have the result of prohibiting Florida certified public accountants employed by unlicensed firms from preparing financial statements as authorized by this paragraph.

CPA Firms that provide services as described in s. 473.302(8)(a)(b)(c), F.S., as listed above, must obtain a firm license. To license a multi-owner firm in an even year requires a fee of $150 (for a two-year license) and $75 in an odd year (such as 2005, 2007 and 2009) for a one-year license.

Request Inactive Status

Licensees who no longer wish to maintain an active license can elect inactive status. CPAs who elect inactive status are not allowed to use the CPA designation nor can they practice public accounting.  If you have questions or need assistance in completing this application, please call the Customer Contact Center at 850.487.1395 or use our convenient contact form.

Apply Using a Printable Application.

Reactivate a CPA License

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.

To apply for reactivation, Reactivate CPA License.

Null and void licensees must meet the new rule education requirements and successfully retake the CPA examination before they will be issued a license or if licensed in another state they can apply for Licensure by Endorsement. 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: Roger Scarborough, Director
  • 240 NW 76th Drive, Suite A
  • Gainesville, FL 32607
Voluntary Relinquishment Request

Licensees who no longer wish to maintain a Florida CPA license can request voluntary relinquishment. Your license must be in current, active or current, inactive status to request relinquishment. If you have questions or need assistance in completing this application, please call the Customer Contact Center at 850.487.1395 or use our convenient contact form.

Apply Using a Printable Application.

Important Update: Renewal Notices

In the future, all notices will be provided via email. We encourage you to keep your information up to date and renew online.  DBPR online services offer a quick and easy way to renew your business license, find license requirements, apply for a license, and update a license.

For more information concerning your license’s unique requirements, please visit the relevant section below.

Firm Renewals

All firm licenses expire December 31st each odd year. Renewal notices will be emailed around October 1st. Firms must renew active. Firms who change their structure or names must submit a new application. To change a firm name in an even year requires a fee of $150 (for a two-year license) and $75 in an odd year (such as 2003, 2005, and 2007) for a one-year license. Sole proprietor firm name changes are $50 regardless of the year of change.

Note: The Department no longer mails licenses upon issuance, as 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.

General Renewal Information

The Re-establishment Period

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

The Renewal Cycle

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 Renewal Notice

All renewal notices will be emailed to the last known email address on file for your license.  It is MANDATORY 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.

Note: The Department no longer mails licenses upon issuance, as 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.

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 as a condition of renewal. CPAs still must complete the 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.

Completion of 80 total continuing professional education (CPE) hours with at least eight (8) hours in accounting and auditing, four (4) hours in board-approved ethics, and no more than 20 hours can be in behavior subjects. These hours must be complete by June 30th of the renewal year.

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. Therefore, the licensee would complete a total of 88 hours with at least 16 in accounting and auditing.
  • The second automatic extension ends December 31 provided the Florida CPA completes an additional 16 hours in Accounting and Auditing subjects. Therefore, the licensee would complete a total of 96 hours with at least 24 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 the license is reactivated or placed on Inactive status.

Information for Renewing Individual Current Licenses

Renewals are due by December 31, 2020

Renewals:

  • To renew your Active license, submit your renewal request online and pay the renewal fee of $105. Continuing Education (CPE) is a requirement for active renewal. The current CPE requirements to renew are 80 hours of CPE, to include at least 8 hours of accounting and auditing, 4 hours in Board-approved ethics and no more than 20 hours of behavioral subjects.
  • If submitted after December 31, 2020, and by March 15, 2021, the fee will be $380.
  • To renew your Inactive license, submit your renewal request online and pay the renewal fee of $105. Continuing education is not a requirement for an inactive license. If submitted after December 31, 2020, the fee will be $130.

Renewals with a Change of Status Application:

  • If your license is Active and you wish to renew Inactive, print and complete a copy of the renewal notice and check the inactive box. Submit your request along with payment of the $105 renewal fee. If submitted after December 31, 2020, the fee will be $180.
  • If your license is Inactive and you wish to reactivate your license, submit your renewal request and a reactivation/change of status form along with proof of completion of 120 hours of CPE (to include at least 30 hours of accounting and auditing, 8 hours in Board-approved ethics and no more than 30 hours of behavioral subjects) and pay the renewal & reactivation fee of $355. If submitted after December 31, 2020, the fee will be $380.

License renewal information:

Please note a reactivation application is required if you are inactive and wanting to reactivate your license or if you are renewing late (after March 15, 2021). The reactivation/change of status application can be obtained here: Forms Center.

If you wish to mail your renewal notice, please complete the blank renewal form found on the professional website along with your renewal fee payment to:

Department of Business and Professional Regulation

2601 Blair Stone Road

Tallahassee, Florida 32399

If mailing, please allow additional time for processing of your renewal request.

 

Important Information:

  • Failure to renew a license by the December 31, deadline results in the license being delinquent and a late fee is assessed.
  • It is a violation of Florida law for an inactive or delinquent CPA to:
    • practice public accounting,
    • hold themselves out as CPAs,
    • use the CPA designation.
  • Through March 15, a delinquent license may be renewed by payment of the renewal fee and late fee.
  • After March 15, a delinquent license must be reactivated to become current active. To reactivate a delinquent license requires a reactivation application including submission of proof of completion of 120 hours of CPE (at least 30 hours of accounting and auditing, 8 hours in Board-approved ethics and no more than 30 hours of behavioral subjects) and payment of the renewal fee, reactivation fee and delinquency fee.
  • State law requires you to maintain a mailing address (address of record) with the Department of Business and Professional Regulation. All official correspondence from the Department will be sent to this address of record including important board information, service of process, etc. It is also recommended that you keep your telephone and e-mail address current with the Department. The Department will use the e-mail address for official communication with license holders.
  • Effective October 1, 2009, Section 455.227(1)(t), Florida Statutes, requires all professional licensees to self-report to the department, within 30 days of being convicted, or found guilty of, or having plead nolo contendere (no contest) or guilty to a crime in any jurisdiction. A licensee who fails to report this information may be subject to disciplinary action, including fines, suspension or license revocation. To report, complete the criminal self-reporting document and mail it to the department at the address provided on the form. To obtain a copy of the form, go to MyFloridaLicense.com.
  • If you have a compliance order with a past due payment, your license will not be renewed until it has been made current.

 

 

Every day we work to improve the way we do business in order to serve you better. A copy of your license will be sent to the email address associated with your online account once you renew your license. This process significantly reduces the amount of time it would have otherwise taken for you to receive your license in the mail. The Department will no longer print and mail initial, renewed or duplicate licenses.

If you wish to print your license at any time in the future you may do so using your secure online account with the Department. Please log in to www.MyFloridaLicense.com to access your account and follow the step by step instructions on how to print your license. Additionally, after you have created an online account and linked your license, you may view a copy of your professional license on your mobile device using the DBPR mobile application. You may download the DBPR mobile application from the Apple App Store or Google Play. Once you have installed the application, select “My License” and enter the same login and password information that you used to create your online account to view a copy of your professional license.

 

Visit www.MyFloridaLicense.com to create an account or access an existing account. There you will find license and renewal information, fees and their breakouts, license relationships as well as the opportunity to update personal data, apply online for additional licenses, and renew your license. For commonly asked questions please use the “Ask Us” link at the top of the page and if you need additional assistance select the “Contact Us” link or call our Customer Contact Center at 850.487.1395.
Information on Renewal/Change of Status for Delinquent Licensees

Delinquent renewal/change of status information for Delinquent licensees

A DELINQUENT LICENSE WITH A DECEMBER 31, 2020 RENEWAL DEADLINE WILL BECOME NULL & VOID ON JANUARY 1, 2021, IF NOT RENEWED BY THE DEADLINE.

YOUR RENEWAL NOTIFICATION MAY BE THE ONLY NOTIFICATION YOU RECEIVE PRIOR TO BECOMING NULL & VOID.

Delinquent/Active License renewal information:

Please note a reactivation application is required if you are delinquent and renewing active. The reactivation/change of status application can be obtained here: Forms Center.

  • To reactivate your delinquent license as Active, mail the reactivation/change of status application along with proof of completion of 120 hours of CPE (to include at least 30 hours of accounting and auditing, 8 hours in Board-approved ethics and no more than 30 hours of behavioral subjects) and pay the fee of $470.
  • To renew your Delinquent license as Inactive, print your renewal request and mark the box for inactive, then mail the renewal request and include the fee of $220.

Delinquent/Inactive License renewal information:

Please note a reactivation application is required if you are delinquent or inactive and renewing active. The reactivation/change of status application can be obtained here: Forms Center.

  • If your license is Delinquent and Inactive and you wish to renew as Inactive, submit your renewal request and pay the fee of $220.

If you wish to mail your renewal notice, please complete the blank renewal form found on the professional website along with your renewal fee payment to:

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

If mailing, please allow additional time for processing of your renewal request.

 

Important Information for Delinquent Licenses:

  • Failure to renew as inactive or reactivate a delinquent license by the December 31, 2020, deadline results in the license being null and void on January 1, 2021, with no further action required by the Department.
  • The licensee is responsible for compliance with renewal dates regardless of receipt of notices. The CPA Division is not required to send delinquency notices.
  • State law requires you to maintain a mailing address (address of record) with the Department of Business and Professional Regulation. All official correspondence from the Department will be sent to this address of record including important board information, service of process, etc. It is also recommended that you keep your telephone and e-mail address current with the Department. The Department will use the e-mail address for official communication with license holders.
  • Effective October 1, 2009, Section 455.227(1)(t), Florida Statutes, requires all professional licensees to self-report to the department, within 30 days of being convicted, or found guilty of, or having plead nolo contendere (no contest) or guilty to a crime in any jurisdiction. A licensee who fails to report this information may be subject to disciplinary action, including fines, suspension or license revocation. To report, complete the criminal self-reporting document and mail it to the department at the address provided on the form. To obtain a copy of the form, go to MyFloridaLicense.com.
  • If you have a compliance order with a past due payment, your license will not be renewed until it has been made current.

Every day we work to improve the way we do business in order to serve you better. A copy of your license will be sent to the email address associated with your online account once you renew your license. This process significantly reduces the amount of time it would have otherwise taken for you to receive your license in the mail. The Department will no longer print and mail initial, renewed or duplicate licenses.

If you wish to print your license at any time in the future you may do so using your secure online account with the Department. Please log in to www.MyFloridaLicense.com to access your account and follow the step by step instructions on how to print your license. Additionally, after you have created an online account and linked your license, you may view a copy of your professional license on your mobile device using the DBPR mobile application. You may download the DBPR mobile application from the Apple App Store or Google Play. Once you have installed the application, select “My License” and enter the same login and password information that you used to create your online account to view a copy of your professional license.

 

Visit www.MyFloridaLicense.com to create an account or access an existing account. There you will find license and renewal information, fees and their breakouts, license relationships as well as the opportunity to update personal data, apply online for additional licenses, and renew your license. For commonly asked questions please use the “Ask Us” link at the top of the page and if you need additional assistance select the “Contact Us” link or call our Customer Contact Center at 850.487.1395.

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.

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

Telephone: 850.487.1395
Facsimile: 352.333.2508