Division of Certified Public Accounting
Mail all applications and supporting document to:
DBPR Central Intake Unit
1940 North Monroe Street
Tallahassee, FL 32399-0783
ANNUAL CPE AUDIT 61H1-33.003(6)
Each Florida certified public accountant shall, as a part of the bienniel licensure renewal, on or before December 31 prior to his/her biennial license renewal, report on forms prescribed by the Board, compliance with continuing professional education requirements completed during the applicable reestablishment period. Each Florida certified public accountant’s documentation supporting such compliance shall be retained through the two years following a two-year reestablishment period. Documentation is to be retained to support evidence of completion of the required hours to enable a random audit by the Department of Business and Professional Regulation to determine compliance with the requirements. Documentation of each course shall be in a format to include course title and date, number of hours earned, attendee name, certified public accountant course provider name, number, and signature by the provider furnishing said certificate. If staff review or review by the Committee on Continuing Professional Education determines that courses are either improperly classified or do not otherwise meet the requirements of the chapter, then the Florida certified public accountant will be given 60 days from the date of notification to comply with the continuing professional education requirements. Florida certified public accountants who complete the continuing professional education requirements timely but who are found to be deficient after December 31 of their renewal year must correct the error and pay a $50 fine within 60 days.
RENEWALS & REACTIVATIONS
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. CPAs still must complete 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.
Licensure renewal fees submitted on-line or postmarked after December 31st must include a $50.00 late renewal fee.
RENEWING YOUR CPA LICENSE
Renewing a current active CPA license consists of
- Evidencing completion of continuing professional education (CPE) credits (80 hours with at least 20 hours in accounting and auditing and 4 hours of a board approved ethics course)
- Pay a $105.00 license renewal fee.
CPE courses must be complete by June 30th of the renewal year. There are two automatic extensions that can be utilized by licensees who are unable to meet their CPE requirement by June 30th. The first extension is September 15th and requires the licensee to complete an additional eight (8) hours of accounting and auditing credits. Therefore, the licensee would complete a total of 88 hours with at least 28 in accounting and auditing. The second extension is December 31st and requires the licensee to complete an additional 16 hours of accounting and auditing. Therefore, the licensee would complete a total of 96 hours with at least 36 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 license is reactivated or placed on Inactive status.
Renewing a current inactive CPA license only requires payment of the $105.00 licensure renewal fee. A current active licensee may request inactive status during their renewal cycle (October 1st through December 31st) by writing inactive on the renewal notice and remitting the appropriate renewal fee. If the request for inactive status is made outside of the renewal period, the licensee must remit the Change of Status Application and a $50.00 change of status fee to DBPR, Licensure Maintenance,1940 North Monroe Street, Tallahassee, FL 32399.
All firm licenses expire December 31st each odd year. Renewals notices are mailed no later than October 1st. Firms must renew active. Firms who change their structure or names must submit a new application.