Division of Certified Public Accounting
Mail all applications and supporting documentation to:
DBPR Central Intake Unit
1940 North Monroe Street
Tallahassee, FL 32399-0783
The Board of Accountancy issues permits or licenses to out-of-state certified public accountants that have an engagement in the State of Florida. A temporary permit is required if the out-of-state CPA is going to perform work in Florida and/or the nature of the engagement requires work to be performed by a Florida CPA. A temporary permit is valid for 90 days and covers one engagement.
An application and a $400 fee must be submitted in advance of the engagement. In addition, for the first permit in a calendar year a sample work product, to include one reviewed, one compiled and one audited financial statement, must also be submitted with the application and fee, in advance of the engagement. Confirmation of permit issuance must be received before work begins.
A temporary permit is not required for the purpose of preparing federal tax returns or advising as to federal tax matters. Out-of-state certified public accountants and firms who wish to perform electronic practice must obtain a temporary license. An application and a $400 fee must be submitted prior to commencement of the engagement.
You can apply for a temporary permit online at www.myfloridalicense.com.
Your application must be recieved at least 30 days before the date of engagement.
Firms 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):
(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
CPA Firms that provide services as described in 473.302 (8)(a)(b)(c) 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.
You can apply for a Partnership Firm license online at www.myfloridalicense.com.
You can apply for a Corporation Firm license online at www.myfloridalicense.com.
Sole proprietors who offer to the public services as outlined in 473.302(7)(a), Florida Statutes (as provided above), must file for a firm license by submitting a sole proprietor firm application and application fee. This license requires a fee of $50 (regardless of when the sole proprietor application is made) and is renewed at the end of odd numbered years.
You can apply for sole proprietors license online at www.myfloridalicense.com.
To obtain an application to change a firm name you may download it from www.myfloridalicense.com.
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 year of change.