Florida CPA CPE Requirements: 2026 Guide

Florida CPAs renewing an active license must complete continuing professional education (CPE) or continuing education (CE) that meets the requirements of the Florida Board of Accountancy, administered by the Florida Department of Business and Professional Regulation (DBPR). Continuing education is a required component of maintaining an active CPA license in Florida and is designed to ensure licensees remain current with accounting standards, professional responsibilities, and ethical obligations.

Florida’s CPE requirements are tied to a biennial re-establishment period, with specific subject-matter minimums and completion deadlines that differ from many other states.

This page provides general educational information to help CPAs understand how Florida determines CPA CPE requirements for license renewal, including how self-study and audio-based education fit within the Board’s regulatory framework.

Florida CPA Biennial CPE Requirements at a Glance

All Florida CPAs reinstating or renewing an active license must complete 80 hours of continuing professional education during each two-year re-establishment period ending June 30 of the renewal year.

The chart below summarizes the core CPE requirements every Florida CPA should know:

License Expiration Date & CPE Reporting Period

Florida uses a biennial re-establishment period for CPE reporting.

• The CPE reporting period runs from July 1 through June 30, every two years.
• All required CPE hours must be completed by June 30 of the reestablishment year.
• License renewal must be completed by December 31 of that same year.

Florida CPA Continuing Education Requirements for License Renewal

To renew an active CPA license in Florida, the Board requires completion of the following during each biennial reestablishment period:

• 80 total CPE hours
  
• At least 8 hours in accounting and auditing
  
• 4 hours of Florida Board-approved ethics
  
• No more than 20 hours in behavioral subjects
  

CPE hours completed in excess of these requirements may not be carried forward to a future reporting period.

Annual Minimum CPE Requirements

Florida does not impose annual minimum CPE requirements within the two-year reporting period.

Licensees may complete CPE at any pace during the reestablishment period, provided that all requirements are met by the June 30 completion deadline.

Subject-Matter CPE Requirements

Florida’s CPE framework includes specific subject-matter rules designed to ensure technical competency.

Accounting and Auditing (A&A)

All Florida CPAs must complete at least 8 hours of CPE in accounting and auditing during each biennial period. These hours may include topics related to accounting standards, auditing standards, financial reporting, or other subjects relevant to public accounting practice.

Behavioral Subjects

Behavioral subject matter, such as communication skills, leadership, and practice management is permitted but limited to no more than 20 hours per biennial period.

Florida CPA Ethics Requirement

Florida requires 4 hours of ethics education during each biennial reestablishment period.

Ethics courses must be approved by the Florida Board of Accountancy. Ethics courses approved solely by NASBA or another state do not satisfy Florida’s ethics requirement unless they are also approved by the Florida Board.

The ethics requirement counts toward the 80-hour total.

First Renewal / New Licensees

For newly licensed CPAs or those reactivating a license, CPE requirements depend on the timing of licensure or reactivation within the biennial cycle.

In many cases, licensees are required to complete CPE by the next June 30 reestablishment deadline. Because individual circumstances vary, new licensees should confirm their initial CPE obligations directly with the Florida Board of Accountancy.

Florida CPA CPE Courses: What to Know

Florida permits continuing education to be completed in multiple formats, provided the education meets Board standards for content, delivery, participation, and documentation.

Self-Study Continuing Education

Many Florida CPAs complete qualifying CPE courses through self-study formats, including on-demand and audio-based education.

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,” its 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. CPAs remain responsible for:

• Determining which CPE requirements apply to their license status and renewal cycle
  Confirming that completed courses qualify as acceptable formal continuing education under Florida Board rules
• Ensuring that applicable subject-matter requirements (such as accounting and auditing or ethics) are satisfied
• Maintaining required documentation in the event of a DBPR or Florida Board audit
  

CPE Providers and Florida CPA Compliance

Florida accepts CPE from providers that meet Board requirements, including:

• NASBA Quality Assurance Service (QAS) sponsors for qualifying self-study programs
• Other providers whose courses meet Florida Board standards for subject matter and documentation
  

Licensees should verify provider eligibility before enrolling in courses.

License Renewal, Audits, and Enforcement

The Florida Board of Accountancy administered by the Florida Department of Business and Professional Regulation (DBPR) is the sole authority on CPA license renewal and CPE compliance.

Licensees must report completed CPE through the DBPR online system and retain documentation in case of audit. Florida conducts periodic CPE audits, and failure to comply with CPE requirements may result in penalties, license delinquency, or disciplinary action.