80 hours over 2 years

CPA Ethics: 4 hours of Florida Board Approved Ethics CPE
Accounting & Auditing: Minimum 8 hours
Governmental CPE: Minimum 24 hours if conducting audits of governmental entities
Behavioral Subjects: Maximum of 20 hours

Courses can not be taken for credit more than once in a 2-year reporting period.

7/1 - 6/30 biennially

• Behavioral Subjects: Maximum of 20 hours

Excess hours earned in a CPE cycle may not be carried forward to a subsequent CPE cycle.

CPAs may renew anytime between 10/1 and 12/31 of the year their current license expires. The licensee will affirm by way of the renewal notice that the necessary hours were completed and that documentation evidence completion will be retained for possible CPE audit.
Online renewal

• WebCE courses are NASBA QAS self-study with non-monitored open-book final exams. Students should read through course material then complete exam
• If the final exam is not passed on the first attempt, students have an unlimited number of retakes
• Passing score: 70%

12 months from the original date of purchase.

WebCE does not report CPE course completions to the Florida State Board of Public Accountancy.

Note: Students will self-report and upload their course completion certificates to the state's CPE reporting tool located in the Florida DBPR Online Services Portal.

Online PDF certificates of completion are available to print immediately after the final exam is passed. CPAs should maintain written evidence of completion for a period of 2 years following the completion of each reporting activity.

The Florida Board of Accountancy will grant CPE Reciprocity to a nonresident licensee seeking renewal if the licensee has fulfilled the continuing education requirements in the most recently completed reporting period in the state in which his or her office is located. If the licensee's Principal Place of Business state has no CPE requirements, the nonresident licensee must comply with the CPE requirements set by the Florida Board. Nonresident licensees will still be required to fulfill the FL Ethics requirement, which must be Board approved, QAS approved (if Self-Study), and include a review of Florida's laws and regulations and be met by courses from one provider.