Certified Public Accounting – CPE Reporting (For Reestablishment Periods ending 2022 and 2023)

Special Note:

To Licensees with licenses expiring 12/31/2022:

The Florida Board of Accountancy has been working with DBPR staff to develop a mandatory reporting tool for CPAs to report their CPE prior to renewal of their license.

As a CPA whose license expires December 31, 2022, you are not required to use the reporting tool to renew your license this period.  

As in the past, you are required to affirm your completion of the required CPE as part of the renewal process. If selected for the CPE audit, a licensee must respond by providing proof of completion of the continuing education requirements.

The reporting tool, located within your online account at DBPR, is not fully functional at this time.  When it is fully operational, additional details and instructions will be provided.

Reporting

1. License Renewals
2. CPE Audit
3. Continuing Education Credits
4. Reactivation or Reinstatement Reporting

CONTINUING EDUCATION REPORTING:

License Renewals

Licensees are required to complete CPE but currently are not required to report their CPE in conjunction with their license renewal.

CPE Audit

If selected for the CPE audit, a licensee must respond to the Bureau of Education and Testing within 21 days of receiving the audit notification letter by providing proof of completion of the continuing education requirements. There are three ways for a licensee to respond to the audit, which are detailed in the section labeled:  ANNUAL CPE AUDIT.

Continuing Education Credits

Continuing education courses are credited in increments of not less than one-half hour, equivalent to the actual number of contact hours. Contact hours are (hours in the classroom which must include at least fifty minutes of continuous participation per contact hour or twenty-five minutes per contact half-hour). In order for a licensee to receive continuing education credit, they must receive an outline (defined as a schedule of activity listing major topics of discussion) prepared in advance and retained; the course is at least one contact hour or half-hour in length; a qualified instructor, lecturer or discussion leader conducts the course; and a record of registration and attendance is maintained.

Form for Reporting CE in Conjunction with Reactivation or Reinstatement of a License

An application to reactivate a delinquent or inactive license currently requires 120 total hours of continuing education to include:

• 30 hours in accounting and auditing and
• eight (8) hours in board-approved ethics and
• no more than 30 hours can be in behavioral subjects

In response to an application to reinstate a license, the Board may require additional continuing education hours.

In conjunction with these applications or requirements by the Board, licensees may use the DBPR Reporting form found at the following link to record their coursework:   CPE Reporting Form.