4 hours of ethics CPE, per 2-yr period, for CPAs licensed in Florida.
| Ethics hours required | 4 |
|---|---|
| Reporting cycle | Per 2-yr period |
| State-specific content | Required |
| Self-study accepted | Yes — NASBA QAS Self-Study |
| Our sponsor status | NASBA Registry #111907 |
Four hours in Florida Board-approved ethics covering Chapters 455 and 473, Florida Statutes, and related administrative rules. If split into two modules, both must come from the same provider. Self-study sponsors must be NASBA QAS approved.
Four hours of Florida Board-approved ethics during each biennial re-establishment period, which runs from 1 July to 30 June two years later. The four hours count toward the 80-hour total.
No. Florida statutes do not allow ethics credit for a course that is not approved by the Florida Board of Accountancy, even where that course is accepted by other jurisdictions. The provider must be Board-approved and the course must carry a specific Board approval number, and it must include a review of Chapters 455 and 473 of the Florida Statutes and the related administrative rules.
No. If the four hours are completed in two modules, both must come from the same provider.
Three separate dates matter. CPE must be completed by 30 June of the renewal year, uploaded to the DBPR reporting tool by 31 July, and the licence renewed by 31 December. Failing to upload before renewing will block the renewal entirely.
Florida grants two automatic extensions. The first runs to 15 September and requires an additional eight hours of accounting and auditing. The second runs to 31 December with further additional hours.
Yes. The four-hour Florida Board-approved ethics requirement applies to non-resident licensees regardless of where you are based, and a course approved by another state or by NASBA alone will not satisfy it. Non-residents must also complete DBPR Form CPA 14 and report through the DBPR portal.
Florida Board of Accountancy
NASBA Registry requirement summary ↗
State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Requirements change; confirm current rules with your Board before completing coursework.