1. Affirm that you are maintaining proof of CPE as required by rule 61H1-33.003(6); and
2. Attest that you completed your CPE based on the following:
- You must complete your CPE by June 30, 2011 (80 total CPE hours, including at least 20 hours in accounting and auditing subjects and at least four (4) hours in a Florida board-approved ethics course. Please note that no more than 20 hours may be in behavioral subjects unless utilizing one of the automatic extensions.
- Automatic Extensions: Two automatic extensions are available for licensees who fail to complete their CPE requirements by June 30, 2011.
- The first extension requires completion of eight (8) additional hours in accounting and auditing, for a total of 88 hours of continuing professional education (with at least 28 hours in accounting and auditing). You must complete these hours by Sept. 15, 2011.
- The second extension requires completion of sixteen (16) additional hours in accounting and auditing, for a total of 96 hours of continuing professional education (with at least 36 hours in accounting and auditing). You must complete these hours by Dec. 31, 2011.
- If this is your first time reporting CPE hours, then your re-establishment period began on the date your certificate was issued, and will end on June 30, 2011. For all others your re-establishment period began July 1, 2009 and will end June 30, 2011.
- For specific information regarding course requirements, a copy of the CPE guidelines and a list of approved ethics courses are available on the board’s website at http://www.myflorida.com/dbpr/cpa/CPE.html.
- Hours completed in the previous re-establishment period cannot be considered CPE credits for the July 1, 2010 - June 30, 2011 re-establishment period, and additional hours you earn cannot be carried over to the next period.
- The National Association of State Boards of Accountancy (NASBA) Quality Assurance Service (QAS) program must approve all accounting and/or auditing and technical business self study courses. You can get a QAS approved provider list by contacting NASBA at (615) 880-4200 or by visiting www.nasba.org. Please note that behavioral courses do not have to be taken from an approved QAS provider.
- Ethics courses that have not been approved by the Florida Board of Accountancy and non-QAS approved self study courses, regardless of category, will only be allowed behavioral credit.
- You are not required to report your CPE hours, but documentation evidencing course completion should be retained in the event you are selected for the CPA audit.
- If you do not complete your CPE by the Dec. 31 deadline, your license will revert to a delinquent status on Jan. 1, 2012 and to regain a current active license will require you to complete the reactivation process.
If you have any questions regarding your CPE requirements, please call DBPR's Customer Contact Center at (850) 487-1395.