Florida CPA CPE Requirements 2026 — Complete State Guide
Florida CPAs must complete 80 CPE hours every 2-year reporting period. This guide covers Florida Board of Accountancy CPE requirements for 2026, including accounting and auditing hours and ethics.
Florida CPAs are licensed by the Florida Department of Business and Professional Regulation (DBPR) through the Board of Accountancy. Florida's CPE requirements apply to every two-year reporting period and include specific sub-requirements that CPAs must track carefully.
Florida CPA CPE Requirements at a Glance
- Total hours: 80 CPE hours per 2-year reporting period
- Accounting and auditing (A&A): 8 hours per reporting period
- Ethics: 4 hours per reporting period, including at least 1 hour on Florida-specific laws and rules
- Reporting period: Tied to your licence renewal date (biennial)
Florida Ethics CPE Requirements
Florida requires 4 hours of ethics CPE per two-year renewal period. Of these 4 hours, at least 1 hour must cover Florida-specific laws and rules governing the practice of accountancy. Generic ethics courses covering only the AICPA Code of Professional Conduct will not fulfil the full Florida requirement — ensure the provider confirms Florida compliance.
Accounting and Auditing Hours
Florida requires a minimum of 8 hours of accounting and auditing (A&A) CPE per two-year period. This applies regardless of whether you perform audit work. These hours must cover subjects such as financial accounting, auditing standards, attestation, or related technical areas.
Approved CPE Formats
Florida accepts all standard NASBA CPE delivery formats: live seminars, live webinars (group internet-based), self-study programmes with final assessments, and university courses. Florida does not impose a cap on self-study hours within the 80-hour total.
Record Keeping
Florida requires CPAs to retain CPE records for four years. Maintain completion certificates, provider name and NASBA registry number, course title and description, delivery method, date(s) of completion, and CPE hours per session.
Frequently Asked Questions
I don't do audit work — do I still need 8 A&A hours? Yes. Florida's 8-hour A&A requirement applies to all CPAs regardless of their primary practice area.
Does Florida accept self-study for ethics hours? Yes, self-study ethics programmes that meet NASBA standards are accepted, provided at least 1 hour covers Florida-specific laws and rules.
What happens if I'm short on hours at renewal? Florida allows a grace period but imposes late fees and may require additional hours. Contact the DBPR early if you face a shortfall.
Further Reading
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