Ethics CPE requirement
Florida: CPA ethics CPE requirement
Florida Board of Accountancy (DBPR) · board website
Overtime Education courses are designed to the NASBA/AICPA Statement on Standards for Continuing Professional Education (CPE) Programs. An application to the National Registry of CPE Sponsors is pending. Courses are not offered for CPE credit until that application is approved.
- Ethics required
- 4 hours every 2 year(s)
- Cycle notes
- 61H1-33.003: 80 hours per reestablishment period (7/1-6/30 biennial) including 4 hours in Florida Board-approved ethics covering Chapters 455 and 473, F.S., and related rules. If taken as two 2-hour modules, both must be from the same approved provider (61H1-33.0033(2); NASBA summary).
- Field of study accepted
- Florida Board-approved ethics (DBPR-approved course)
- Self-study permitted for ethics
- Yes
- Delivery notes
- Self-study permitted; provider must be QAS-approved (61H1-33.0033(7); 61H1-33.003). Correspondence/self-study ethics exam requires 80% minimum passing grade; retakes permitted (61H1-33.0033(6)). Course may be one 4-credit module or two 2-credit modules (61H1-33.0033(2)). At least 51% of course content and exam questions must review ch. 455, ch. 473 and rules (Form DBPR CPA 10).
- Accepts National Registry sponsors
- Yes
- Board course approval required
- Yes
- Separate sponsor registration
- Yes
- Minimum passing score
- 80%
- Notes
- Provider approval (no fee) plus per-course approval ($250, non-refundable) on Form DBPR CPA 10; each course needs its own application. Eligible provider types include 'commercial educator' and a CPA not disciplined by the Board. Provider must keep attendance records 4 years, put course/provider numbers on all promotional material, and submit 60 days before first offering. Instructors must be CPAs with 5 of last 10 years in public practice (applies to instructor-led). Providers of CPA education are exempt from DBPR electronic (CE Broker) reporting; licensees upload certificates to the DBPR portal themselves. Florida participates in NASBA CPE Audit Service. 47 courses from 41 providers currently approved through 6/30/2027. exam_passing_score_min 80 per 61H1-33.0033(6) (correspondence/self-study ethics exam).
- Sources
- https://www.nasbaregistry.org/cpe-requirements/florida
- https://www.law.cornell.edu/regulations/florida/Fla-Admin-Code-Ann-R-61H1-33-003
- https://www.law.cornell.edu/regulations/florida/Fla-Admin-Code-Ann-R-61H1-33-0032
- https://www.law.cornell.edu/regulations/florida/Fla-Admin-Code-Ann-R-61H1-33-0033
- https://www.law.cornell.edu/regulations/florida/Fla-Admin-Code-Ann-R-61H1-33-00341
- https://www.law.cornell.edu/regulations/florida/Fla-Admin-Code-Ann-R-61H1-33-00342
- https://www2.myfloridalicense.com/cpa/forms/dbprcpa10ethicscpe.pdf
- https://www2.myfloridalicense.com/certified-public-accounting/information-for-cpe-course-providers/
- https://www2.myfloridalicense.com/education-provider-reporting-portal/
- https://www2.myfloridalicense.com/certified-public-accounting/florida-board-approved-ethics-course-list/
- Verified
- 2026-09-09 (verified)
Courses for Florida
No course is available for this jurisdiction yet.