When is the CPE deadline for Florida CPAs?

Florida CPAs must complete their CPE by June 30 of even-numbered years. The current active cycle ends June 30, 2026; the next cycle ends June 30, 2028. License renewal (a separate administrative step) is due by December 31 of the same even year. Extensions are available: if you complete additional A&A hours, you may qualify for a September 15 or December 31 extension. The Florida biennial CPE period runs July 1 of odd years through June 30 of even years (e.g., July 1, 2024 – June 30, 2026 for the current cycle).

How much Accounting and Auditing CPE do Florida CPAs need?

All active Florida CPAs must complete at least 8 hours of Accounting and Auditing (A&A) CPE per biennial period — this applies to ALL licensees, not just attest (audit) CPAs. A&A content includes accounting standards (GAAP/GAAS), auditing standards, financial statement preparation, and related public accounting practice. Self-study courses in A&A must come from NASBA QAS-approved providers. The 8-hour A&A minimum counts within the 80-hour total, not in addition to it. Florida also offers CPE deadline extensions for CPAs who complete additional A&A hours beyond the 8-hour requirement.

What are Florida's CPE extension rules?

Florida offers two automatic CPE extensions for CPAs who complete additional A&A hours: (1) First extension to September 15: complete a total of 16 A&A hours (8 additional beyond the standard 8) and a total of 88 CPE hours — this extends your completion deadline to September 15 of the even year; (2) Second extension to December 31: complete a total of 24 A&A hours (16 additional beyond the standard 8) and a total of 96 CPE hours — this extends your completion deadline to December 31 of the even year. Extensions are automatic upon meeting the hour thresholds; no application is required. However, the license renewal deadline of December 31 is not affected by the CPE extension.

Can Florida CPAs carry over excess CPE hours?

No. Florida does not allow carryover of excess CPE hours. All CPE hours completed beyond the 80-hour biennial requirement are forfeited at the end of the cycle. Unlike states such as New York or North Carolina that permit carryover, Florida's system requires you to complete exactly what you need per biennial period. Do not plan to bank extra hours from the current cycle for the next period.

What is Florida's 20-hour behavioral subject cap?

Florida limits behavioral (non-technical) CPE to a maximum of 20 hours per biennial period. Behavioral subjects include topics like communications, human resources, personal development, and non-ethics business management. The remaining 60 hours must be in technical subjects (accounting, auditing, tax, finance, IT, specialized knowledge, etc.). Ethics CPE and A&A CPE count as technical subjects — they do not count against the 20-hour behavioral cap. If your CPE plan includes soft-skills or management courses, keep them below the 20-hour limit.

Do Florida CPAs need NASBA QAS providers for self-study?

Yes, for certain subjects. Florida requires NASBA Quality Assurance Service (QAS) approval for self-study courses in Accounting, Auditing, and Technical Business subjects. Self-study courses in behavioral subjects only do not require NASBA QAS approval. Group learning (live or interactive) courses are not subject to the QAS requirement. Before enrolling in self-study A&A courses, verify your provider is NASBA QAS-approved at nasbaregistry.org. Major providers like Becker, Surgent, and AICPA self-study are typically QAS-approved — always confirm for your specific course.

When do new Florida CPA licensees start their CPE?

New Florida CPA licensees' CPE obligations depend on when they receive their license relative to the June 30 biennial cycle. Generally, new licensees are assigned to the next biennial cycle after their initial licensing date. Their first CPE reporting period is the first full biennial cycle after licensure, ending on the June 30 of the next even year in their assigned cycle. New licensees should confirm their specific first CPE reporting deadline with the Florida Department of Business and Professional Regulation (DBPR) at myfloridalicense.com or by calling (850) 487-1395.

How long must Florida CPAs retain CPE records?

Florida CPAs must retain CPE documentation for 2 years following the biennial period in which the CPE was completed. Required documentation must include: course name, licensee name, completion date, hours earned, credit type, provider name, and provider signature or verification. Retain certificates of completion from each course provider. The Florida Board of Accountancy may audit CPE compliance — have records organized and readily available for at least 2 years after each biennial cycle ends.

Where do Florida CPAs report their CPE hours?

Florida CPAs report CPE and renew their license through the Florida Department of Business and Professional Regulation (DBPR) online portal at myfloridalicense.com. CPE is reported as part of the biennial license renewal process, due December 31 of even-numbered years. CPAs do not submit certificates directly — they self-certify CPE completion during renewal. The DBPR may audit a sample of licensees and request supporting documentation. Keep certificates from all CPE providers for at least 2 years after each biennial period.

How does Florida compare to other large states for CPA CPE?

Florida (80hr biennial, June 30 even years, 8hr A&A all CPAs, 4hr FL-specific ethics, 20hr behavioral cap) differs significantly from other large states: New York requires 40 hours annually (Dec 31) with 24hr A&A for attest CPAs and 4hr ethics; Texas requires 120 hours per triennial period (Dec 31) with 4hr ethics and no separate A&A requirement; California requires 80 hours biennial with 20hr ethics/fraud emphasis but no A&A minimum; Illinois requires 120 hours per triennial (Sep 30) with 4hr ethics. Florida's most distinctive rules: June 30 biennial deadline (not Dec 31), A&A required for ALL CPAs (not just attest), and the Florida-specific ethics requirement that cannot be substituted with out-of-state ethics courses.

Florida CPA CPE Requirements — June 30 Biennial Deadline

Q: How many CPE hours do Florida CPAs need?

Florida CPAs must complete 80 hours of continuing professional education (CPE) per biennial (2-year) period ending June 30 of even-numbered years (2026, 2028, 2030, etc.). Within the 80-hour total: at least 8 hours must be Accounting and Auditing (A&A) — required for ALL active Florida CPAs, not just attest CPAs; at least 4 hours must be Florida Board-approved ethics covering Chapters 455 and 473 of the Florida Statutes; no more than 20 hours may be in behavioral (non-technical) subjects. There is no annual minimum — CPAs may front-load or back-load hours within the 2-year window. Excess hours cannot carry over to the next period.

Q: Does Florida require ethics CPE?

Yes. Florida requires 4 hours of Florida Board-approved ethics CPE per biennial period. This is a Florida-specific requirement — generic NASBA or AICPA ethics courses approved by other states do NOT satisfy this requirement unless also approved by the Florida Board of Accountancy. Florida ethics CPE must cover Chapters 455 and 473 of the Florida Statutes and associated administrative rules. The Florida Institute of CPAs (FICPA) and many approved sponsors offer qualifying Florida ethics courses. Verify your course is specifically approved by the Florida Board before enrolling.

Florida's CPE deadline is June 30 — not December 31. The current biennial period ends June 30, 2026. December 31, 2026 is the license renewal deadline (not the CPE completion deadline) — or an extended CPE deadline only for CPAs who complete additional A&A hours. Plan CPE to finish by June 30.

Core CPE Requirements

The Florida Board of Accountancy (part of DBPR) requires all active Florida CPA licensees to complete 80 hours of continuing professional education (CPE) per biennial period, with the period running July 1 of odd years through June 30 of even years (e.g., July 1, 2024 – June 30, 2026).

      Florida biennial CPE at a glance:
      80 hours total — per biennial period (July 1 odd year – June 30 even year)
8 hours A&A — Accounting and Auditing, required for ALL active CPAs
4 hours ethics — Florida Board-approved only; covers Chapters 455 & 473, Florida Statutes
Maximum 20 hours behavioral — non-technical subjects (communications, HR, personal development)
No annual minimum — hours may be earned at any pace within the 2-year window
No carryover — excess hours are forfeited at end of each biennial period
NASBA QAS required — for self-study in A&A and technical business subjects
Record retention: 2 years — after the biennial period ends

    

Florida's biennial structure is straightforward — 80 hours over 2 years with specific mandatory categories. The most common compliance pitfalls are: using non-Florida-approved ethics courses, skipping A&A hours because you're not in audit practice, and assuming the December 31 license renewal date is also the CPE deadline.

The June 30 Biennial Deadline: Florida's Key Timing Rule

Florida CPAs operate on a biennial (2-year) cycle ending June 30 of even-numbered years. This is distinct from the more common December 31 annual or biennial structure used by most states.

Two separate Florida deadlines — don't confuse them:

June 30, 2026 — CPE completion deadline. All 80 hours must be earned by June 30 (unless you qualify for the Sep 15 or Dec 31 extension via extra A&A hours).
December 31, 2026 — License renewal deadline. CPAs self-report CPE and renew their license through DBPR by December 31 of each even year. This is also the extended CPE deadline if you completed 24 total A&A hours and 96 total hours.

Practical example for the current cycle (July 1, 2024 – June 30, 2026):

Complete 80 CPE hours including 8 hrs A&A and 4 hrs FL ethics between July 1, 2024 and June 30, 2026
Renew your license and self-report CPE through DBPR by December 31, 2026
Any CPE earned after June 30, 2026 counts toward the next biennial period (July 1, 2026 – June 30, 2028)

      ~45,000+ active licensed CPAs in Florida — the largest state CPA population in the US. The Florida Institute of CPAs (FICPA) at ficpa.org is the primary professional organization. FICPA offers Florida Board-approved ethics courses and a broad CPE catalog. The Florida Board of Accountancy is administered by the DBPR at myfloridalicense.com.
    

Accounting & Auditing (A&A) CPE: 8 Hours — Required for ALL CPAs

Florida's A&A requirement applies to all active Florida CPA licensees — including those who do not practice in audit or attest engagements. This distinguishes Florida from most states, which restrict A&A requirements to attest-practice CPAs only.

A&A subject areas: GAAP accounting standards (ASC/IFRS), GAAS/PCAOB auditing standards, financial statement preparation and presentation, compilations, reviews, attestation engagements, governmental accounting (GASB)
Self-study A&A: must come from NASBA QAS-approved providers (verify at nasbaregistry.org)
Group learning A&A: no QAS requirement — approved providers include FICPA, AICPA, and NASBA-registered sponsors
The 8-hour A&A minimum counts within the 80-hour total — not in addition to it

      Extension unlock: A&A hours are the key to extra time. Complete 16 total A&A hours (88 total CPE) for a Sep 15 extension; complete 24 total A&A hours (96 total CPE) for a Dec 31 extension. If you think you may need extra time beyond June 30, prioritize A&A courses early in your cycle.
    

Ethics CPE: 4 Hours of Florida Board-Approved Content

Florida requires 4 hours of ethics CPE per biennial period that is specifically approved by the Florida Board of Accountancy. This is one of Florida's most frequently misunderstood requirements: you cannot substitute a generic NASBA or AICPA ethics course unless it has also been approved by the Florida Board.

Florida ethics must cover Chapters 455 and 473 of the Florida Statutes. Ethics courses approved by other state boards — even for the same AICPA Code of Professional Conduct content — do NOT qualify in Florida unless specifically Florida Board-approved. Verify your course at ficpa.org or through the DBPR's approved provider list.

Required content: Florida Statutes Chapters 455 (Professions) and 473 (Public Accountancy), Florida Administrative Code Chapter 61H1, related AICPA ethical standards as applied to Florida practitioners
Finding approved courses: ficpa.org is the most reliable source; NASBA-registered sponsors who specifically offer Florida Board-approved ethics also qualify
Frequency: 4 hours per 2-year period — not per year
Ethics CPE counts as a technical subject — it does NOT apply toward the 20-hour behavioral cap

Behavioral Subject Cap: Maximum 20 Hours

Florida limits non-technical (behavioral) CPE to 20 hours per biennial period. The remaining 60+ hours must be in technical subjects.

Technical Subjects (minimum 60 hrs)	Behavioral Subjects (max 20 hrs)
Accounting (GAAP, GAAS)	Communications & marketing
Auditing & attestation	Human resources & personnel
Business law & regulations	Personal development
Economics & finance	Business management (non-technical)
Ethics (Florida Board-approved)	Computer software & applications
Information technology
Specialized knowledge & applications
Taxes & tax planning

      Florida ethics and A&A are technical subjects — they do not count against the 20-hour behavioral cap. If your course catalog leans heavily toward soft skills or management content, keep behavioral hours below 20 and supplement with accounting, tax, or technology CPE.
    

Extension Rules: September 15 and December 31 Options

Florida offers two automatic CPE deadline extensions for CPAs who complete additional A&A hours beyond the standard requirement:

Extension Type	Extended Deadline	Total A&A Required	Total CPE Required
Standard (no extension)	June 30, 2026	8 hrs A&A	80 hrs total
First extension	September 15, 2026	16 hrs A&A	88 hrs total
Second extension	December 31, 2026	24 hrs A&A	96 hrs total

Extensions are automatic — no application required. Simply meet the hour thresholds and your CPE deadline is automatically extended. However, the extension only applies to CPE completion — the license renewal deadline of December 31 remains fixed regardless of your extension status. If you choose the December 31 CPE extension, complete your renewal and CPE reporting simultaneously by December 31.

NASBA QAS Provider Requirement for Self-Study

Florida requires NASBA Quality Assurance Service (QAS) approval for self-study courses in Accounting, Auditing, and Technical Business subjects. This requirement ensures quality standards for non-interactive CPE delivery.

Must be NASBA QAS-approved: self-study courses in A&A and technical business subjects
QAS not required: behavioral-only self-study; any group learning (live or interactive)
Verify at: nasbaregistry.org — search by provider name or course title
Common QAS-approved providers: Becker Professional Education, Surgent CPE, AICPA Learning, CPE Depot, Kaplan, Checkpoint Learning, and others — always verify the specific course

If you rely primarily on on-demand self-study for CPE (common among CPAs in small practices or industry), confirm your A&A and technical business courses are from QAS-approved providers. Florida's QAS requirement is strictly enforced for these subject categories.

Carryover Policy: No Carryforward in Florida

Florida does not permit carryover of excess CPE hours. Any hours completed beyond the 80-hour biennial requirement are forfeited at the end of the cycle. Unlike New York (which allows 10-hour carryforward) or some other states with carryover provisions, Florida's system provides no credit for over-completion.

Do not over-invest in CPE for carryover purposes. Complete what you need per cycle — focus on hitting the 80-hour total with the required A&A and ethics components. There is no strategic advantage to completing 90+ hours unless you are pursuing a September 15 or December 31 extension.

Multi-State CPE Comparison: Florida and Other Large States

State	Total Hours	Cycle	Deadline	Ethics	A&A Req.	Key Note
Florida	80 hrs	Biennial	Jun 30 even years	4 hrs FL-specific	8 hrs (ALL CPAs)	FL ethics ≠ NASBA ethics; 20hr behavioral cap; extensions via A&A
New York	40 hrs/yr	Annual	Dec 31	4 hrs	24 hrs (attest only)	Annual renewal; 4hr ethics required; attest CPAs: heavy A&A burden
Texas	120 hrs	Triennial	Dec 31	4 hrs	None specified	Dec 31 triennial; 20hr/yr minimum; 4hr ethics; no mandatory A&A
California	80 hrs	Biennial	Last day of birth month	4 hrs ethics + 4 hrs fraud	None (general)	Birthdate-based deadline; 4hr fraud unique to CA; 20hr regulatory
Georgia	80 hrs	Biennial	Dec 31 odd years	None mandated	16 hrs (ALL CPAs)	Dec 31 2027 deadline; all CPAs need 16hr A&A (highest in nation)
Illinois	120 hrs	Fixed triennial	Sep 30, 2027	4 hrs	None specified	Sep 30 triennial deadline; +1hr harassment prevention training

Source: State boards of accountancy. Verify current requirements directly with your state board before making compliance decisions.

Get Your Free Florida CPE Deadline Tracker

Track your June 30 biennial deadline, monitor A&A vs. behavioral hours, and get a reminder before the Florida CPE cutoff.

Frequently Asked Questions

How many CPE hours do Florida CPAs need? ▼

80 hours per biennial period (2 years), including 8 hours A&A (all CPAs), 4 hours Florida Board-approved ethics, and no more than 20 hours of behavioral subjects. The biennial period runs July 1 of odd years through June 30 of even years.

When is the Florida CPA CPE deadline? ▼

June 30 of even years — June 30, 2026 for the current cycle, then June 30, 2028. Extensions to September 15 or December 31 are available if you complete additional A&A hours (16 total A&A for Sep 15; 24 total A&A for Dec 31). December 31 is the license renewal deadline, not the standard CPE deadline.

Does Florida require ethics CPE? ▼

Yes — 4 hours per biennial period, but it must be specifically approved by the Florida Board of Accountancy and cover Chapters 455 and 473 of the Florida Statutes. Generic NASBA or out-of-state ethics courses do not qualify unless also Florida Board-approved. Find approved courses at ficpa.org.

Does the A&A requirement apply to non-audit CPAs in Florida? ▼

Yes. All active Florida CPAs must complete 8 hours of A&A CPE per biennial period — regardless of whether they work in audit, tax, industry, or other non-attest roles. This is one of Florida's most distinctive rules compared to most other states.

Can I carry over Florida CPE hours to the next period? ▼

No. Florida does not allow carryover of excess CPE hours. Any hours beyond 80 (or 88/96 if using an extension) are forfeited at the end of each biennial cycle.

What is Florida's 20-hour behavioral cap? ▼

Florida limits non-technical (behavioral) CPE to 20 hours per biennial period. Behavioral subjects include communications, HR, personal development, and non-technical business management. Ethics and A&A are technical subjects and do not count against this cap.

Do I need NASBA QAS providers for Florida self-study? ▼

Yes, for self-study in A&A and technical business subjects. Behavioral-only self-study and all group learning (live/interactive) formats are not subject to the QAS requirement. Verify providers at nasbaregistry.org before enrolling in any self-study A&A course.

How do Florida's CPE extensions work? ▼

Two automatic extensions are available: (1) September 15 — complete 88 total CPE hours including 16 total A&A hours; (2) December 31 — complete 96 total CPE hours including 24 total A&A hours. No application is needed — simply meet the hour thresholds. Extensions apply to CPE completion, not to license renewal (still December 31).

How long must Florida CPAs keep CPE records? ▼

2 years after the end of the biennial period. For the current 2024–2026 cycle, retain records through at least June 30, 2028. Documentation must include course name, completion date, hours, credit type, provider name, and provider verification.

Where do I renew my Florida CPA license and report CPE? ▼

Through the DBPR online portal at myfloridalicense.com. CPE is self-reported during the biennial license renewal process, due December 31 of even years. You certify completion rather than submitting certificates. Retain certificates in case of a DBPR audit.

Is there an annual CPE minimum in Florida? ▼

No. Florida has no annual minimum — all 80 hours can theoretically be earned in the second year of the biennial period. However, front-loading CPE earlier in the cycle reduces deadline pressure and leaves time for the extension A&A strategy if needed.

Are nonresident CPAs exempt from Florida CPE? ▼

Florida nonresident CPAs who hold a valid license in their principal state of business and meet that state's CPE requirements may be eligible for a Florida CPE exemption. Contact the Florida Board of Accountancy at (850) 487-1395 or myfloridalicense.com to confirm eligibility and filing requirements for nonresident exemptions.

Florida Board of Accountancy Resources

Florida Board of Accountancy (DBPR): myfloridalicense.com/certified-public-accounting — license renewal, CPE reporting, and regulatory information
DBPR CPE Guidelines PDF: Available at myfloridalicense.com/cpa/documents/CPEGuidelines.pdf
Florida Institute of CPAs (FICPA): ficpa.org — Florida Board-approved ethics courses, CPE catalog, and member resources
NASBA Registry of CPE Sponsors: nasbaregistry.org — verify NASBA QAS approval for self-study providers
Governing rules: Florida Administrative Code Chapters 61H1-29 and 61H1-33
Florida Statutes: Chapters 455 and 473 (Public Accountancy)
DBPR contact: (850) 487-1395