Florida CPA License Reinstatement: What a Lapsed License Costs
If your Florida CPA license has already lapsed
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Reinstatement-of-a-null-and-void-license application fee (Fla. Admin. Code r. 61H1-31.015). Reinstatement from null-and-void is discretionary (board must find good-faith effort defeated by illness/hardship, s. 473.313(1)(d), Fla. Stat., renumbered from the former subsection (5) by ch. 2024-97) -- not a routine online renewal. A separate $25 delinquent-status fee may also apply but could not be independently confirmed against a codified rule.
- 240 CPE hours Two-step climb of 120 hours each (Fla. Admin. Code r. 61H1-30.030(4)(a)-(b)): 120 hrs to move null-and-void back to delinquent, then another 120 hrs to move delinquent back to active. 160 hours above Florida's normal 80-hour biennial requirement; all must fall within the 24 months preceding the application.
- 16 ethics hours, within that total.
What triggers lapsed status: License goes DELINQUENT on January 1 following failure to report CPE for biennial renewal; if not cured, remains delinquent for 2 years and then AUTOMATICALLY becomes NULL AND VOID (Fla. Admin. Code r. 61H1-30.030), no further board action required.
See Florida's CPA license renewal deadline →