Licensing

Florida Board of Accountancy

The Florida Board of Accountancy (FLBOA) regulates Certified Public Accountants (CPAs) and Certified Public Accounting Firms for the State of Florida. The FLBOA is created in Florida Statutes Chapter 473 and is administered by the Florida Department of Business and Professional Regulation (DBPR). The FLBOA is made up of nine members, seven are licensed CPAs and two are public members who are not and have never been CPAs. FLBOA members are appointed by the Governor and are confirmed by the Florida Senate. The board meets approximately 10 times a year at various locations throughout the state. Meetings are open to the public.

The FLBOA has three main functions:

• Administering applications to sit for the CPA Examination and applications for licensure,
• Disciplining licensees,
• Approving rules in the Florida Administrative Code (FAC) and changes to the FAC.

Florida CPA Licensure and Application Requirements

Applications must apply for licensure and complete the application process within three years of receiving notification from NASBA of passing the last part of the CPA exam. Criteria for applicants includes:

• Be of Good Moral Character as outlined in Section 473.308(6)(a),F.S.
• Pass all four parts of the CPA Examination within a rolling 18-month period.
• Complete one year of work experience and submit the Verification of Work Experience form.
• Submit official transcripts evidencing completion full Education Requirements.
• Submit DBPR CPA2 CPA Licensure Application, official transcript, and pay a $50 application fee.

Apply Using Online Services

Have a question regarding your application?  Please email the FBOA at CPA.Application@myfloridalicense.com. Please allow at least 48 hours for a response time.

Renewing Your License

Once you have a CPA license and practice accounting in the state of Florida, you will be required to renew your license every two years. To remain in good standing, you will have to pay a license renewal fee and document that you have completed 80 CPE credits. Four (4) of the required 80 hours must be in Florida-Specific Ethics, including a review of Chapters 455 and 473 and at least 8 hours of accounting and auditing and no more than 20 hours can be in Behavorial subjects.  

Note:  Starting with the re-establishment period beginning July 1, 2022, and ending June 30, 2024, Florida-licensed certified public accountants must enter the details of all completed continuing professional education courses and upload the corresponding proof of completion documents to DBPR’s continuing professional education reporting tool located in the DBPR Online Services Portal. Failure to report CPE completion prior to the December 31st deadline will prevent a licensee from renewing their license.  Read More Here

Reactivating Your License

Florida CPA licensees whose current status is either inactive or delinquent as a result of failure to submit CPE by the December 31st deadline for their renewal year must complete the reactivation process in order to regain a current license. In addition to submitting CPE licensees must evidence completion of CPE and pay an application fee, current licensure fee, and a delinquent fee. Reactivate Your License Today

Licensure By Endorsement

If you already have a CPA license in another state, you can apply for a Florida CPA license through a process called "endorsement." Licensure by Endorsement in Florida may involve one of five pathways. Read more about them.

• Transferring Examination Grades.
• Currently Licensed in Another State.
•  Licensed in Another State with at least five years of work experience.
• Licensed in Another State for at least ten years.
• Chartered Accountants and CPAs licensed in certain foreign countries.

To apply for Licensure by Endorsement, click here.

Mobility

Mobility is the ability of a CPA or CPA Firm who has a current/active license from a state that has passed Mobility Legislation, or for a CPA with individual substantial equivalency, to gain practice outside of their home state who has also passed Mobility without having to obtain an additional license in another state in order to serve a client.

Learn More

For licensing information or questions, please contact one of the following: