Complete Guide to Florida CPE Requirements for CPAs

Key Highlights

• Florida CPAs need to finish 80 hours of continuing professional education during every two-year period so they can stay in cpe compliance for license renewal. Out of the 80 hours, there must be 8 hours spent on accounting and auditing. The Florida Board also tells you to do 4 hours of board-approved ethics, and you can't do more than 20 hours on behavioral subjects. Florida CPAs should note that excess continuing professional education hours cannot be carried over to the next reporting cycle. All CPE requirements must be met within the designated two-year period to remain in cpe compliance.

• Out of the 80 hours, there must be 8 hours spent on accounting and auditing. The Florida Board also tells you to do 4 hours of board-approved ethics, and you can't do more than 20 hours on behavioral subjects.

• The reporting cycle goes from July 1 to June 30 every two years. But, license renewal must be done by December 31 in that year.

• If you do not meet the June 30 due date, the Florida Board will give an automatic extension until September 15 or December 31. But, you will need to do extra accounting and auditing hours to make up for the time.

• Self-study classes for accounting, auditing, or business subjects that need technical skill must be given by sponsors that are approved by NASBA’s Quality Assurance Service.

• For the reporting periods of 2025–2026, the main Florida CPA CPE requirements shown above do not change. They are based on guidance that comes from the State of Florida.

Introduction

If you have a CPA license in Florida, you need to follow a plan so you meet your cpe requirements before it's time to renew. Florida has some rules that are clear, but easy to miss, and even small errors can keep you from keeping up with your cpa cpe. You have to count all the hours, be sure you take classes in the areas the state wants, do approved ethics courses, and report everything at the right time. You also need to know which learning formats count, what the state thinks about self-study, and what papers or records you have to hold on to. This guide covers the most updated cpe requirements for the state of florida, using the information given by the Division of Certified Public Accounting. Here, you will learn what the division wants, so you can finish your work on time, show your records the right way, and take care of your renewal without too many problems.

Overview of Florida CPA CPE Requirements

Florida CPA CPE requirements run on a two-year reset period. In each cycle, you have to finish 80 hours of continuing professional education. It is not just about hitting the total hours. There are subject rules about what counts for cpe compliance.

The deadlines matter too. You must finish all your CPE hours by June 30 of your renewal year. Then you must complete your cpa license renewal by December 31 of that year. There is no rule for a yearly minimum within the two-year window. You can spread out your learning over the whole cycle. The next parts show the details for cpa cpe requirements, the time for renewal, and guidance for Florida CPAs on staying up to date for the 2025–2026 period.

Current CPE Hour Requirements and Renewal Period

Florida requires 80 hours of CPE during each biennial re-establishment period. If you are asking how many hours Florida CPAs need each renewal period, the answer is 80 total hours every two years. Within that total, you must complete at least 8 hours in accounting and auditing and 4 hours in board-approved ethics. Florida also limits behavioral subjects to no more than 20 hours.

The reporting period runs from July 1 through June 30 biennially. All required CPE must be finished by June 30. Your license renewal deadline is later, on December 31 of that same year. That means finishing education and renewing your license are related but separate steps. Florida does not impose an annual minimum, so you can earn cpe credit at any point during the two-year cycle.

Recent Updates to Florida CPA CPE Policies for 2025–2026

For the 2025–2026 reporting periods, the main florida cpa cpe requirements stay the same. You still have to get 80 hours every two years. There are also required classes in ethics, accounting, and auditing. The limit for behavioral subjects is still there too. So, if you are one of the florida cpas, you do not have to worry about new cpa cpe rules. Instead, focus on meeting the cpa cpe requirements you already know.

Some parts of the policy still confuse people, so it helps to know what to watch out for. Florida has strict approval rules for ethics credit. Your ethics course needs to be okayed by the florida board—not just any course you find in another state. If you do self-study in accounting, auditing, or technical business, check that the class is from a sponsor approved by nasba’s quality assurance service. This is also good advice if you like to do your cpe work online.

Here are the main things to remember for 2025–2026:

• You need 80 total hours for each two-year period.

• Ethics credit must come from a course approved by the florida board. A course allowed in another state will not count.

• If you do self-study in accounting, auditing, or technical business, use a sponsor approved by nasba’s quality assurance service.

• There is still an automatic extension after June 30—as long as you complete extra hours in accounting and auditing.

To

Required CPE Categories for Florida CPAs

Florida does not let you finish your cpe requirements with just any random mix of classes. The state has different subject categories, so florida cpas need to stick to these rules. This helps make sure people have enough technical skills and do not use too many non-technical types of study. That is why the cpa cpe requirements have both things you must do and limits on other things.

You will need to finish ethics hours, accounting hours, and auditing hours. You also must look at the limit for behavioral subjects. Florida also counts technical business topics as part of the rules for your education, especially when the state looks over self-study work. Picking the best cpe course is just as important as having the needed hours. The next few parts will tell you about the ethics rule and what is not the same between technical topics, non-technical topics, and behavioral content. These tips help you make a schedule that fits the cpe requirements.

Florida Ethics CPE Requirements and Approved Courses

Florida says you must finish 4 hours of ethics each time you report for CPE every two years. This part is not something you can skip, and your course has to get the okay from the Florida Board of Accountancy. If you take an ethics cpe course that's allowed in another place but Florida has not approved it, then it does not meet the Florida rule. This is a very strict part of the state’s process for cpe.

Before you sign up, check the course information. Official rules say Florida gives out a list of board-approved ethics providers. Some lists have end dates. If you look for ethics providers, make sure both the provider and the cpe course are approved during your reporting period. a provider can have a sponsor identification number for different classes, but for ethics, the only thing that matters is Florida approval.

Keep these notes with you:

• You need 4 hours of ethics every two years.

• The ethics cpe course needs approval from the Florida Board of Accountancy.

• An ethics class approved in another state will not count unless Florida also approves it.

• Ethics hours add to your 80-hour cpe total.

Behavioral credit is something different and does not take the place of ethics hours. To stop any trouble when it’s time for renewal, you should pick an approved sponsor or provider using the Florida Board’s list of ethics providers and keep your proof of completion with all your other CPE papers.

Subject Matter Distribution: Technical vs. Non-Technical Topics

Florida has rules for subject-matter when it comes to cpe requirements. The rules split learning into two groups—technical and non-technical. Technical topics include things like accounting and auditing. These also cover other business topics that add to a person’s professional skill in public accounting. On the other hand, non-technical topics can be about professional growth in a bigger sense. But when it comes to behavioral subjects, Florida puts a special limit on them.

If you want to meet your cpa cpe requirements, there are a few important rules for how you spend your hours. You have to get at least 8 hours in accounting and auditing. You cannot have more than 20 hours in behavioral subjects. The state calls things like writing and speaking, business and society topics, and running an accounting office “behavioral subjects.” That list also covers management and communication skills.

Use this checklist for your cpe credit classes:

• At least 8 hours should be in accounting and auditing.

• No more than 20 hours may be claimed in behavioral subjects.

• Technical business topics will count if they help you be better in public accounting.

• Ethics is a required topic by itself. You must take it through a Florida-approved course.

In short, you can't just take all soft-skill subjects for your cycle. You need a mix in your schedule. Most Florida CPAs pick up their main hours from technical topics. Then, they add just enough non-technical or behavioral subjects to reach their total

Acceptable Types of CPE Activities in Florida

Florida allows continuing professional education by both group study and self-study. But, just picking a format does not mean your course will count. The content, subject area, way people join in, and how you keep records are all important for the state's cpe requirements. If you want to pick a cpe course, you need to look at more than just how easy it is.

The Florida Board has set extra rules for self-study in accounting, auditing, and technical business topics. These kinds of courses must be from sponsors who are approved by nasba’s quality assurance service. There is more room to choose with group study, as long as the course follows Florida standards. The parts below show which ways of learning are usually good and what you have to keep to meet all rules.

Online, Self-Study, and In-Person CPE Course Options

Yes, you can use online and self-study courses for your Florida CPA license renewal as long as you follow the state's rules. Florida says that continuing professional education can come from group study or self-study. This means things like live CPE, live webinars, in-person classes, and on-demand CPE webcasts can all count. The course needs to fit the rules and the provider must meet the right standards.

Self-study has its own rule. If you want to earn credit for accounting, auditing, or other technical topics, you have to take your self-study course from a sponsor who is approved by NASBA’s Quality Assurance Service. For self-study courses that only offer behavioral credit, they do not need to sign up with the quality assurance service. It is important to know which type you need if you mix technical and non-technical topics.

Here are the options that Florida will accept:

• Group study, like in-person learning, when the course follows the Board’s rules.

• Self-study for technical topics, if the provider gets approval through NASBA’s Quality Assurance Service.

• Online types such as live webinars and on-demand CPE webcasts, if they follow the same rules about the subject and the provider.

• Self-study about behavior from those who do not need to be QAS-registered.

If you do not know if a course from a non-approved sponsor is okay, Florida will let you ask the CPE Committee for a decision. You do this through the Division of Certified Public

Guidelines for Reporting and Documenting CPE Completion

Florida CPAs need to report their hours and keep records that show those hours. The main guidance says people can use the DBPR Reporting Form to log coursework. But using this form does not take the place of keeping CPE certificates. Tracking your hours and showing proof of them are not the same thing.

Florida has rules for how professional courses get credit. You earn credit in steps of at least half an hour, based on the real time spent. A contact hour means fifty minutes in a row of being part of the course. For a half hour of credit, it is at least twenty-five minutes. The course must have an outline made ahead of time and kept. It has to last for at least one hour or a half hour. It should be taught by a qualified person or a discussion leader. You also need to keep registration and attendance records.

For reporting and keeping paperwork, remember:

• Report the hours you finished using the DBPR online system when you do your renewals.

• You can use the DBPR reporting form to help track your courses.

• Keep your CPE certificates and records. The reporting form by itself is not enough.

• Hold on to course outlines, attendance records, and other proof if the course rules say you need them.

The overview also says you should report your proof using the DBPR Online Services portal on or before July 31 after the period is over and before you renew. Good records make sure that if the florida board or DBPR wants to check

Conclusion

To sum up, knowing the continuing professional education (CPE) rules for CPAs in Florida is very important. It helps you keep your license and stay in line with state rules. You need to be aware of the hour rules, the approved course groups, and which activities count for your CPE. This will help you go through the renewal steps the right way. Make sure to watch your progress and share your finished hours carefully so you do not face any problems.

With this guide, you will be able to meet your CPE needs and keep growing in your career. If you want help that is just for you or want to look at course choices, you can reach out and get a free talk today.

Frequently Asked Questions

Can excess CPE credits be carried over to the next period?

No. Florida’s cpe requirements do not let you carry extra hours over to the next reporting time. If you get more cpe credit than you need during this period, you cannot use those extra hours in the future. This is important to know when you pick your courses near the end of the cycle. Even if you get more than the minimum before your license renewal, you still start the next period with zero credits for florida’s cpe requirements. You will need to earn a new set of cpe hours under the next cpa cpe requirements window.

How do Florida CPAs report their CPE hours to the state board?

Florida CPAs have to report their hours using the DBPR online system. They can use the DBPR reporting form to write down their classes, but the form does not replace keeping the completion certificates and other records. If someone does a self-study course in technical areas, the provider needs to follow the quality assurance service rules when required. If you have questions about what you need to report or if you are not sure if a course counts, you can talk to the Division of Certified Public Accounting, or ask for help from the CPE Committee.

What are the acceptable types of CPE courses or activities for Florida CPAs?

Florida lets you use both group study and self-study to meet cpa cpe requirements. The most important thing is that your education matches the Board’s standards for content, how you take part, and keeping records. A cpe course can be done in person, as live cpe, by live webinars, or through on-demand cpe webcasts, as long as these ways fit the state’s rules. If you are doing self-study for accounting, auditing, or technical business credit, you must use providers that are approved by nasba’s quality assurance service. But, group study does not need to come from an approved sponsor if the content still fits under the florida cpa cpe requirements.

What happens if a Florida CPA fails to meet the CPE requirements by the deadline?

If you miss the June 30 deadline, the process does not always stop right away. Florida has automatic extensions for this. For the first extension, you can go until September 15. You need to finish an extra 8 hours in accounting and auditing cpe requirements. For the second extension, you can go until December 31. Here, you must take an extra 16 hours in accounting and auditing cpa cpe. If you still do not meet the florida cpa cpe requirements by then, your cpe compliance can fail. This can lead to problems when you try for cpa license renewal. You may get a delinquency status or face other issues with your license. Be sure to understand cpa cpe requirements to avoid these problems.

What are the current CPE requirements for CPAs licensed in Florida?

The cpe requirements for florida cpas are to finish 80 hours in two years. During this time, you need to do at least 8 hours on accounting and auditing. You must finish 4 hours of Florida Board-approved ethics. You cannot do more than 20 hours in behavioral subjects. Every hour must be done by June 30 of your renewal year. You must finish your license renewal by December 31. To keep up your cpe compliance, follow the rules from the florida board for ethics and self-study that counts.