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Florida CPE Requirements

Florida CPE Requirements


BOARD INFORMATION FOR REFERRALS:

Florida Board Of Accountancy
240 NW 76th Drive, Suite A
Gainesville, Florida 32607
Phone: (850) 487-1395
Fax: (352) 333-2508
Website: www.myfloridalicense.com/DBPR/certified-public-accounting/

DO PES COURSES QUALIFY FOR CPE IN THE STATE OF FLORIDA? YES!

All self-study courses qualifying for accounting and auditing and technical business credit must be taken from sponsors approved as a NASBA's QAS provider. PES is registered and approved as a NASBA QAS Self-Study provider (#103592) and has issued credits in the state of Florida without any problems.

LICENSE RENEWAL INFORMATION:

  • 80 hours every 2 years.
  • 8 hours in accounting and/or auditing.
  • Maximum 20 hours are allowed in the behavioral category (these equate to the NASBA categories of communications and personal development on PES certificates of completion).
  • At least 4 hours of Ethics every two year renewal period. The ethics requirement must be administered by providers approved by the Florida Board of Accountancy and the Ethics Course must also have a specific approval number from the Board of Accountancy. PES has developed a course to meet this requirement and it is approved by the Florida Board of Accountancy. Course #4805: Ethics and Professional Conduct for Florida CPAs meets this requirement. PES Ethics Provider Number is: 0003458. PES Ethics Course Approval Number is: 0004977 and the current course (version T) is valid until 6/30/2025. This course requires a 80% passing rate per the Board regulations.

LICENSE EXPIRATION INFORMATION:

  • License expires biennially on 12/31

SPECIAL CPE REQUIREMENTS:

  • 24 hours in Governmental CPE: any CPA involved in governmental audits shall be required to comply with the CPE requirements imposed by Government Auditing Standards 2018 Revision commonly referred to as the "Yellow Book". The required 24 hours of governmental courses may be used to meet the license overall renewal requirement as long as they comply with acceptable areas of study.

CPE COMPLETION DUE BY:

  • Completed by 6/30 of license expiration year.

SELF STUDY CREDIT HOURS:

Credits granted for PES courses are based on the AICPA and NASBA (National Association of State Boards of Accountancy) statement of standards which grant 1 CPE credit for every 50-minutes of study time. Florida recognizes the same credit measurement.

MAXIMUM ALLOWABLE SELF STUDY CREDITS: 100%
ACCEPTABLE AREAS OF STUDY:

There are three areas of approved subject matter:

  • a) Accounting and Auditing: the accounting and auditing category is narrowly limited to include only courses on accounting and financial reporting subjects, professional pronouncements of authoritative accounting principles issued by the standard-setting bodies and any other related subject generally classified within the accounting discipline. Accounting and auditing subjects consist of:

    1) accounting related subjects or courses including, but not limited to, financial accounting and accounting for specialized industries
    2) auditing related subjects including but no limited to general auditing theory and practice, auditing for specialized industries, and audit applications to computers and information systems.

    Additional examples of accounting and/or auditing are: annual updates of accounting and/or auditing; assurance services that relate to standards for attest engagements; auditing financial statements, operations systems and programs; compilation and review; financial statement disclosure; fraud detection; international accounting; professional pronouncements (APB, FASB, GAAP, GAAS, GASB, SAS, SSARS); review of Internal and Management controls.
  • b) Technical business: this category is broad, including courses on taxation, general business, and management advisory services. Technical business subjects consist of:

    1) taxation
    2) management services and management advisory services
    3) general business including, but no limited to, economics; business law; production or operational systems; marketing, finance, quantitative applications in business and business policy; and computer and information systems without audit applications. Additional examples of technical business courses are: accounts payable/accounts receivable; budgeting and asset management; business valuation; computer programming or use of software package; financial planning; fraud prevention; general ledge; law (business related); management of an accounting practice; pension plan administration, personal financial planning, planning and control systems, real estate principles, specialized industries (banking, healthcare, insurance, etc); tax shelters and investments.
  • c) Behavioral: this category includes courses on oral and written communications, the social environment of business, and administration of an accounting practice. Examples of behavioral subjects are: effective speaking, employee supervision, human resources, leadership and motivation, management by objectives, speed-reading and time management.

NASBA FIELD OF STUDY SYNOPSIS: Fields of Study Synopsis: all of the current NASBA fields of study noted on PES certificates of completion should be able to be reported under one of the three approved area specifically noted by the Florida Board: Accounting and Auditing, Technical Business or Behavioral.

If you have any questions regarding your CPE requirements, please call PES at 1-800-990-2731 or your State board. PLEASE NOTE: Since state board regulations are constantly changing, the information contained here is deemed reliable however it is not guaranteed. We encourage you to contact your state board to answer any questions and confirm or clarify any requirements listed here. Information updated 3.29.2024