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Division of Certified Public Accounting

Frequently Asked Questions - Individual Licence Maintenance

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”.

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.

Note: The Laws & Rules exam is NOT required as well.

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.

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.

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.

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.

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.

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.

How do I complete the Laws & Rules Exam requirement?

For initial licensure, the Board of Accountancy will mail you a hard copy of the examination.  For renewals, the test vendor, CPS, will send you information for completing the exam online or instructions regarding requesting a hard copy.  This information is normally sent no later than June 1st of your renewal year.  If you do not receive the laws and rules information please contact CPS.

How do I contact (CPS) Cooperative Personnel Services?

• Online at www.cps.ca.gov, or
• E-mail: floridacpa@cps.ca.gov
• Via telephone at 916.263.3624 x 3164, or
• In writing to CPS Human Resource Services, Attn: Florida – A149, 241, Lathrop Way, Sacramento, CA 95815

Written requests MUST include name of the licensed CPA, license number, mailing address and daytime phone number.

I do not have my Laws & Rules exam, what do I do?

You must contact CPS for the exam. See above for methods of contact.

How long do I have to complete the Laws & Rules Exam?

The exam must be completed by December 31 of the renewal year.

What happens if I do not complete the Laws & Rules Exam on time?

If you do not complete the exam by December 31, you must complete a reactivation package.

What happens if I fail the Laws & Rules Exam?

You need to take the exam again. Contact CPS for more information.

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 or the license is placed on “inactive” status.  This process entails submitting the reactivation application and a $250.00 reactivation application fee, completing a current laws and rules examination, submitting 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. 

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.

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.

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

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

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.

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.

What is the 24-month rule? 

All CPE hours used for reactivation must have been completed in the 24-month period immediately preceding application.

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.

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.

Must I complete a new laws & rules exam if I have a current score? 

If your laws & rules exam score is less than one year old you do not need to complete a current exam.  However, you must submit documentation from the test vendor evidencing score and date obtained.

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.

What is the renewal period?

This is the period from September 1 of the current period to December 31, the expiration date on the license.

Are there any other options for my license instead of a package?

Instead of reactivating the license, you may request inactive status.  You can place your license on an Inactive status during any renewal period. Beyond the renewal period, if CPE and Laws & Rules were properly reported, you can request inactive status and pay the change of status fee.

 

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 keep up-to-date information with DBPR.

 

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 to Licensure Maintenance via fax at 850-487-9529 or mail to1940 North Monroe Street, Tallahassee, FL 32399.

• via Licensing Portal at http://www.myflorida.com/dbpr

 

If I change my mailing address does my location address automatically change?

No.  You must specify which address you would like to change. 

Which address is used to mail me my license?

The license is sent to the mailing address in LicenseEase.

 

I want to change some personal information concerning my license, how do I do this?

It is a MANDATORY responsibility for you, the licensee, to keep up-to-date personal and professional information with DBPR. This can be done in 3 ways:

via telephone to Customer Contact Center, at 850-487-1395

via fax a written request to License Maintenance, at 850-487-9529 (use this form available on forms center)

via Licensing Portal at www.myfloridalicense.com

 

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.

 

How long does it take to process verifications?

It usually takes two (2) to four (4) weeks to process verifications.

How do I obtain a list of licensed CPA’s in Florida?

You can go to the Division home page and select Download files.