MYCPE ONE

CPAs must continuously build and update their domain knowledge to renew their licenses.

For CPA professionals, the Continuing education requirements may vary by state. Keeping up with CPE is getting trickier because subject areas, credit hours, and New reporting tools are changing frequently. Each state has its own compliance requirements, making it harder to choose the right course.

For most licensees, the clock restarted on July 1, 2026. The Florida State Board of Accountancy clearly states Florida CPA CPE requirements. This guide breaks down the Florida CPA CPE requirements in plain terms, then walks through 10 practical tips to stay compliant.

Key Takeaways

  • Florida CPE requirements: 80 CPE hours per two-year period (July 1 to June 30), with no annual minimum and no carryover.
  • The 80 hours must include at least 8 hours of A&A, 4 hours of Florida Board-approved ethics, and no more than 20 behavioral hours.
  • Only ethics courses on the Florida Board-approved list count. An ethics course approved in another state does not.
  • Self-study for A&A or technical business credit must come from a NASBA QAS sponsor.
  • Florida does not accept nano-learning or blended-learning credit.
  • Upload every course and certificate to the DBPR Online Services portal by July 31.
  • Missing June 30 triggers automatic extensions, but each one adds 8 extra A&A hours.

Key Aspects that make Florida CPA CPE Requirements Complicated

Four (4) credit hours every 2 years in a Florida-specific ethics course approved by the board. View Florida State Board Approved Ethics Course

  • No, Florida CPA cannot carry over excess CPE credits in the next reporting cycle.
  • At least 8 hours in Accounting & Auditing.
  • Maximum of 20 hours in behavioral subject areas.
  • Min.24 hours in Governmental CPE if involved in Govt. Auditing.
  • Florida has no annual minimum CPE requirement.
CPE Deadline
Complete CPE credits biennially before June 30.
Reporting
Reported CPE credits within July 1 to June 30 biennially.
Renewal Fees
The Florida CPA license renewal fee is $100. View more

1. Build Your 80-Hour Plan in the First Month of the Cycle

The simplest way to stay compliant is to decide, up front, how your 80 hours will split across the four categories. Florida doesnt require professional to complete a minimum requiremenet, which is convenient but risky. Without a plan, hours drift toward whatever webinar is free that week, and the behavioral cap fills up fast.

A sample allocation that leaves room for error:

CategoryFlorida RequirementSuggested Target
Ethics (Board-approved)4 hours4 hours, booked early
Accounting and auditing8 hours minimum16 hours (buffer for reclassified courses)
Technical business (tax, finance, IT, consulting)No limit48 hours
Behavioral20 hours maximum12 hours (leaves headroom)
Total80 hours80 hours


Why the A&A buffer?

A tax-focused CPA can easily reach 80 hours with only a couple of A&A courses, then discover during upload that one was classified as technical business. Building extra A&A removes that risk.

2. Take Florida CPE Ethics Course Only from Board-Approved List

Florida accepts only ethics courses approved by the Florida Board of Accountancy. The 4-hour course includes a review of Chapters 455 and 473, Florida Statutes, and the related administrative rules.

The Board will not accept an ethics course it did not approve, even if another state, the AICPA, or a state society accepts it. Check the Florida Board-approved ethics course list before you enroll.

When you log the course in the reporting tool, you must enter its Board-approved ethics course code. If the course is not on the list, it does not satisfy the requirement.

3. Match the Course Format to the Credit You Need

Florida accepts both group study and self-study, but the rules differ by format and subject. All self-study courses claimed for A&A or technical business credit must come from sponsors approved under NASBA's Quality Assurance Service (QAS) program. Self-study providers offering only behavioral credit do not need QAS approval.

Group study, meaning live classes or group internet courses with real-time instructor interaction, does not have to come from an approved sponsor, as long as the content qualifies under the Board's CPE Guidelines.

FormatCounts in Florida?Condition
On-demand self-study (A&A or technical)YesSponsor must be NASBA QAS-approved
Self-study (behavioral only)YesQAS not required
Live seminar or conferenceYesContent must qualify under the Board's CPE Guidelines
Live webinar (group internet)YesRequires real-time instructor interaction
College courseYes1 semester hour = 15 CPE hours; upper-division accounting courses need an official transcript
Nano learningNoNot accepted in Florida
Blended learningNoNot accepted in Florida


Florida has no group-study minimum, so you can complete all 80 hours through self-study if every A&A and technical course carries QAS approval.

4. Skip Nano Learning and Blended Learning Credits

NASBA's jurisdiction table, last updated October 2025, lists Florida as not accepting nano learning or blended learning credit. Nano modules typically run 10 to 20 minutes for 0.2 credits, and many platforms offer them. They may look like progress on a provider dashboard, but they will not count toward Florida's 80 hours.

If you hold licenses in multiple states, this is a common trap. A nano credit that counts in Texas or California does nothing for your Florida renewal.

CTA

5. Know What Does Not Count Before You Spend the Time

Not every professional activity earns Florida CPE credit. Before you book a course, check it against the Board's CPE Guidelines.

  • Behavioral hours over 20 CPE are wasted. If one completes 26 CPE hours of leadership and communication courses, it will still only get 20 credit.
  • Firm business meetings, social functions, and committee service generally do not qualify for CPE.
  • Elementary accounting or basic math courses do not qualify.
  • Credit is granted in half-hour increments. A 40-minute session earns 0.5 hours, not 0.8.

6. Upload Certificates as You Earn Them, Not in July

CPAs must enter every completed course and upload proof of completion to the DBPR CPE reporting tool before renewing. The tool works year-round, which means you can treat it as your certificate vault.

A few technical limits trip people up during a last-minute upload:

  • Individual files are capped at 2 MB, and each upload session at 10 MB.
  • PDFs must be legible, with no more than 2 certificates per page.
  • A provider-signed transcript is acceptable if it contains the required data fields for each course.
  • Do not upload registration receipts, syllabi, or slide decks. Only proof of completion counts.

After each session, DBPR emails an Application Summary, usually within one to two hours. If it does not arrive, re-upload. Uploading monthly keeps each session small and gives you time to fix any rejected file.

7. Check “View My CE” Before the July 31 Deadline

The reporting tool includes a View My Continuing Education screen that shows your reported hours and any shortfall by category. A zero shortfall means you are compliant. Any shortfall blocks renewal.

Allow up to 24 hours for new entries to appear, and late submissions are not permitted. Do a final check no later than mid-July of the renewal year.

8. Understand the Automatic Extensions Before You Need Them

Florida grants two automatic extensions to CPAs who miss June 30, but each one adds 8 hours of required A&A. The extra hours must be accounting and auditing; you cannot make them up with tax or behavioral courses.

DeadlineTotal HoursMinimum A&AUpload Proof By
June 30 (standard)808July 31
September 15 (1st extension)8816September 15
December 31 (2nd extension)9624December 31


Example: A partner finishes 74 hours, including 8 A&A, by June 30. To use the September 15 extension, they need 88 total hours with at least 16 A&A. That means 14 more hours, and at least 8 of them must be A&A.

Plan your CPE cycle earlier.

Start with the Florida CPE package and finish your 80 hours on your schedule.

9. Keep Your Records Even After You Upload Them

The Division of Certified Public Accounting audits a selection of CPAs every year. The audit reviews whether you entered course information accurately and uploaded adequate proof of completion into the tool. Florida moved to mandatory reporting partly because Section 455.217, Florida Statutes, requires a 95% compliance rate for professions that audit CPE.

Retain proof of completion for two years after each reestablishment period. For the July 2026 to June 2028 period, keep certificates until at least June 30, 2030. If you cannot produce a certificate, you will need to request a copy from the provider, so store originals in one place from the start.

10. Plan for Special Situations: New, Nonresident, Instructor, or Delinquent

Plan for Special Situations

Newly licensed CPAs: First reestablishment period for a newly licensed CPA starts on the date your license is issued and ends on the third June 30 after that date. Count three June 30ths forward and confirm your first-cycle obligation with the Board.

Non-resident licensees: You can generally satisfy CPE by meeting the requirements of the state where your office is located, but you must still complete a Florida Board-approved ethics course. Upload the ethics certificate and Form DBPR CPA 14 (Out-of-State Licensee CPE Acknowledgement). If your home state has no CPE requirement, Florida's full rules apply.

Instructors: Report instructor credit using Form DBPR CPA 13.

Missed renewal by December 31: If you completed and uploaded your CPE on time, you can reactivate a delinquent license between January 1 and March 15 by paying the reactivation fee. After March 15, reactivation requires 120 hours of CPE, including 30 A&A and 8 Board-approved ethics, with no more than 30 behavioral hours.

Conclusion

Meeting the Florida CPA CPE requirements is not just about the 80 hours; the subject breakdown matters. Use the right ethics course code, QAS-approved self-study, the 20-hour behavioral cap, and submit before July 31.

The plan is simple: categorize and plan your CPE cycle, upload as you complete, and check View My CE regularly.

FAQs

Florida CPAs need 80 CPE hours every two-year runs July 1 to June 30. The 80 hours must include at least 8 hours of accounting and auditing, 4 hours of Florida Board-approved ethics, and no more than 20 hours in behavioral subjects. 

Florida CPAs must complete CPE by June 30 of the renewal year and upload course details and proof to the DBPR reporting tool by July 31. License renewal runs from October 1 to December 31. 

Florida has no minimum for any group study. Any self-study course claimed for accounting, auditing, or technical business, NASBA QAS-approved sponsor with self-study can be counted as CPE credit. 

No. Nano learning or blended learning credit are not accepted by Florida. According to NASBA's jurisdiction acceptance table, it was updated in October 2025. 

Florida does not allow carryover of any CPE credits to the next reestablishment period.  

Imtiaz Munshi, CPA

Imtiaz Munshi, CPA

CFO, AZSTEC LLC

Imtiaz Munshi, CPA (US), is the CFO at Azstec, LLC and a trusted advisor to high-net-worth entrepreneurs. A seasoned tax planner and a business strategist with his 25 years of experience, he helps businesses grow smarter and stronger. Imtiaz specializes in guiding entrepreneurs and enterprises through complex financial decisions with clarity and confidence. His passion lies in simplifying strategy, optimizing tax outcomes, and driving sustainable growth. Through his work and thought leadership, Imtiaz continues to empower CPAs and business owners to stay ahead in an evolving financial landscape shaped by AI, ESG, and data-driven change.

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