Florida CPA CPE Requirements: How Many Hours, By When
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- 4 ethics hours, within that same total.
80 hours per 2-year re-establishment period, no explicit annual minimum in the codified rule itself. Within the 80: at least 8 hours accounting/auditing, at least 4 hours Board-approved ethics (a review of Chapters 455 and 473, Florida Statutes, and related rules), and no more than 20 hours in behavioral subjects. Proof of CPE completion must be reported in the DBPR online portal on or before December 31 following the re-establishment period, and before the biennial license renewal. That December 31 reporting date took effect September 30, 2026, when the Board's amended rule replaced the earlier July 31 date. The same amendment changed the rule's automatic extension: it now turns on actually completing the extra 8 or 16 accounting and auditing hours by the extension date, rather than on submitting proof of them.
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