Division of Certified Public Accounting

Frequently Asked Questions - Firms

How do I change the name of my Florida licensed CPA Firm?

You must fill out a firm application.

I want to open a CPA Firm and I am concerned with the name. What are the rules concerning the name?

The name cannot be misleading or deceptive as to the owner and associates.

Can a person who is not a CPA own a firm?

Yes. Non-CPA owners can own up to 49% of the firm.

Do I have to have a Florida CPA license to have a Florida firm license?

At least one owner of the firm has to be Florida CPA and hold an active license.

Does the CPA Firm have to be located in Florida to be a Florida CPA firm?

No. The firm does not have to be located in Florida in order to perform CPA services as a licensed Florida CPA firm.

Other than the application, fees and having a CPA owner, what is needed?

At least 51 % of voting and financial interests in the firm must be a CPA’s in good standing in any state in the U.S. All CPA’s that reside in Florida must have an active license.

Can I use “& Associate” or “& Company” in the name of my company?

Yes, if and only if there is another CPA or a non-CPA owner to represent the “& Associate” or “& Company”.

I am an active CPA. Do I have to be a part of firm?

Yes. As an active CPA you must be connected to a firm, either as a sole proprietor or to a corporation, LLC, LLP, or partnership.