Florida CPA CPE Requirements: 2026 Renewal Guide
Florida CPAs need 80 hours of CPE every two years, including at least 8 hours of accounting and auditing and 4 hours of Florida Board-approved ethics, with no more than 20 behavioral hours. Your two-year period runs July 1 to June 30, and you renew your license by December 31. Here's the rest, in plain English.
Florida CPE requirements at a glance
| Requirement | Details | Frequency |
| Total CPE Hours Required | 80 hours of acceptable CPE | Every 2 years (Jul 1–Jun 30) |
| Accounting & Auditing (A&A) Hours | 8 hours minimum in Accounting and Auditing | Every 2 years |
| Ethics CPE | 4 hours of Board-approved ethics | Every 2 years |
| Behavioral Subjects Cap | Maximum 20 hours | Every 2 years |
| Carry Over | Not Allowed |
When are Florida CPE and license renewal due?
Florida runs on a two-year reestablishment period from July 1 to June 30. Your CPE is due by June 30, and you report it through your DBPR Online Services account by July 31. Then you renew your license between October 1 and December 31.
The most recent period ended June 30, 2026, so renewals are due by December 31, 2026.
Missed the June 30 deadline?
You still have two automatic extensions, but each one costs extra accounting and auditing hours:
Finish by: June 30 | Extra A&A hours: 0 | Total hours: 80
Finish by: September 15 | Extra A&A hours: 8 | Total hours: 88
Finish by: December 31 | Extra A&A hours: 16 | Total hours: 96
If your CPE still isn't reported by December 31, your license goes delinquent on January 1.
What counts as accounting and auditing?
Financial accounting and GAAP, auditing standards and GAAS, and accounting or auditing for specialized industries. You need at least 8 of these hours each period.
What's the difference between technical business and behavioral?
Technical business covers taxation, general business, management advisory services, and IT that isn't tied to auditing. There's no cap on these hours.
Behavioral covers communication, workplace skills, and practice administration. You can count up to 20 behavioral hours per period.
What ethics course do Florida CPAs need?
A 4-hour ethics course approved by the Florida Board of Accountancy. It has to cover Florida's Chapters 455 and 473 and the Board's rules. A course approved by NASBA or another state doesn't count unless the Florida Board has also approved it.
Can I do my Florida CPE through self-study?
Yes. Florida doesn't cap self-study. The catch: any self-study course you count toward accounting, auditing, or technical business has to come from a NASBA QAS-approved sponsor. Behavioral self-study doesn't need QAS.
Credit can be earned in half-hour increments, and a full credit hour is 50 minutes.
Does my CPE provider need to be approved?
For self-study A&A and technical business, yes: NASBA QAS. For ethics, yes: the Florida Board. Group study can come from any sponsor as long as the content qualifies, and the Board keeps a list of approved group study sponsors.
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Audio-based self-study and LumiQ
LumiQ provides CPE credits in an audio-based QAS Self-Study continuing professional education format designed to support CPAs through accessible, on-demand learning.
While LumiQ is often described as a CPE podcast, ts episodes are structured educational programs intended to fit within self-study continuing education under Florida’s framework when it is offered as acceptable formal continuing education through a qualifying provider, like LumiQ.
LumiQ does not determine a licensee’s individual Florida CPA CPE requirements and does not provide legal, regulatory, or compliance advice.
How do I report CPE and how long do I keep records?
Enter your hours in your DBPR Online Services account by July 31. Keep your certificates for two years after the end of the period in case you're picked for a random audit. Each certificate should show the course title, date, hours, your name, and the provider's name and number.
If an audit finds you short, you'll have 60 days to fix it, plus a $50 fine.
Can extra CPE hours carry over?
No. Hours only count in the period you earn them.
What do new Florida CPAs need?
Find the next June 30 after you're licensed, then add two years. That's the end of your first period, and you need the full 80 hours by then, including 8 A&A and the 4-hour Florida ethics course.
What if my license is inactive or delinquent?
An inactive license only needs the renewal fee, with no CPE. If you don't report your CPE by December 31, your license goes delinquent on January 1. A delinquent license becomes null and void after two years if you don't fix it.
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Frequently asked questions
How many CPE hours do Florida CPAs need?
80 hours every two years.
How many accounting and auditing hours do I need?
At least 8 per period.
How many ethics hours do I need?
4 hours from a Florida Board-approved ethics course.
Can I use another state's ethics course?
No, not unless the Florida Board has approved it.
How many behavioral hours count?
Up to 20 per period.
When is Florida CPE due?
June 30 at the end of your two-year period.
When do I renew my license?
Between October 1 and December 31.
What if I miss June 30?
Finish by September 15 with 8 extra A&A hours, or by December 31 with 16.
Can all my CPE be self-study?
Yes, but A&A and technical business self-study must come from a NASBA QAS sponsor.
Can I earn half-hour credits?
Yes. Florida accepts credit in half-hour increments.
Can CPE carry over?
No.
How long do I keep records?
Two years after the end of the period.
What do new CPAs need?
The full 80 hours by the second June 30 after the first June 30 following licensure.
Do inactive licensees need CPE?
No, just the renewal fee.
Sources
- Florida DBPR: Continuing Professional Education
- Florida DBPR: General CPE Information
- Florida DBPR: Renewing and Maintaining Your License
- Florida Board of Accountancy CPE Guidelines
- Florida Rule 61H1-33.003
- Florida Institute of CPAs: Newly Certified CPAs
Reviewed by Danielle Marion, Regulatory Compliance Manager at LumiQ. Danielle has more than 20 years of experience in regulatory compliance and professional education governance, including leadership roles at Deloitte LLP.
LumiQ Inc. Sponsor ID Numbers: NASBA (146039), New York (002996), Texas (010643)
LumiQ’s subject matter classifications are made in accordance with NASBA’s Fields of Study that qualify for Continuing Professional Education.
Each State Board of Accountancy retains final authority on the acceptance of individual episodes, credit hours, and the classification of fields of study for CPE purposes.
