Verified November 6, 2026 against the state board. Rules change, so read the board’s current rules before relying on them.
Florida Board of Accountancy licenses CPAs in Florida. Its rules and forms are the authority for everything on this page.
Florida requires 80 CPE hours in each two-year reestablishment period (July 1 to June 30), including at least 8 in accounting and auditing and 4 in Board-approved ethics. Rule 61H1-33.003 was amended effective September 30, 2026.
Sources: flrules.org/gateway/ruleNo.asp?id=61H1-33.003, flsenate.gov/Laws/Statutes/2026/473.312, flsenate.gov/Laws/Statutes/2026/473.313, flsenate.gov/Laws/Statutes/2026/473.311
Florida CPA licenses are renewed biennially. The renewal requires the Board's certification that CPE is complete.
Sources: flsenate.gov/Laws/Statutes/2026/473.311, flsenate.gov/Laws/Statutes/2026/473.308, nasbaregistry.org/cpe-requirements/florida
Florida lets candidates sit with 120 semester hours and requires 150 semester hours plus one year of experience for licensure. Florida has not enacted a 120-hour or bachelor's-plus-experience licensure pathway.
Sources: flsenate.gov/Laws/Statutes/2026/473.306, flsenate.gov/Laws/Statutes/2026/473.308, flsenate.gov/Session/Bill/2026/364
Florida requires 80 CPE hours in each two-year reestablishment period (July 1 to June 30), including at least 8 in accounting and auditing and 4 in Board-approved ethics. Rule 61H1-33.003 was amended effective September 30, 2026. At least 4 hours must come from a Board-approved ethics provider and include a review of Chapters 455 and 473, Florida Statutes, and the related rules. Statute 473.312(1)(c) sets ethics at not less than 5 percent of required hours. Nonresident licensees may show compliance with the CPE rules of the state where their office is located, plus a Florida Board-approved ethics course (Rule 61H1-33.003(1)(d)). Reactivating an inactive license requires at most 120 hours, including at least 30 in accounting and auditing, no more than 30 in behavioral subjects and at least 8 in Board-approved ethics (473.313(1)).
Courses and proof of completion are reported in the DBPR online portal by December 31 following the period and before biennial renewal. No more than 20 of the 80 hours may be behavioral subjects. A licensee short at June 30 gets an automatic extension to September 15 with 8 extra accounting and auditing hours (88 total) or to December 31 with 16 extra (96 total). Licensees auditing governmental entities have a further government-subject requirement.
Florida CPA licenses are renewed biennially. The renewal requires the Board's certification that CPE is complete. Biennial (Section 473.311(2)). December 31 of the renewal year, every two years.
The Board certifies license by endorsement for applicants licensed in another state whose criteria were substantially equivalent when issued, who meet Florida education, experience and character requirements and passed a substantially equivalent exam, or who held a license for at least 10 years and passed an equivalent exam (473.308(8)).
To sit for the exam: 120 semester hours (180 quarter hours) from an accredited institution with a concentration in accounting and business courses set by Board rule, plus good moral character. For licensure, at least 150 semester hours including a bachelor's or higher degree, with a concentration in accounting and business as the Board specifies (473.308(4)). The Board must waive hours above a bachelor's degree for an applicant with five years of qualifying practice or work experience (473.308(9)).
One year of work experience in accounting, attest, compilation, advisory, tax or consulting work verified by a CPA licensed in a US state or territory. Government, industry, academia and public practice all count.
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