Florida CPA Ethics Exam Requirements
In Florida, CPA candidates are not required to pass a separate ethics exam, such as the AICPA Professional Ethics Exam, to obtain licensure. However, they must complete a 3-semester hour ethics course approved by the Florida Board of Accountancy, which covers Chapters 455 and 473 of the Florida Statutes and related administrative rules, as part of the 150-hour education requirement for licensure.
Once licensed, Florida CPAs must complete 4 hours of board-approved ethics Continuing Professional Education (CPE) every two years, as part of the 80-hour CPE requirement for license renewal. These ethics courses must continue to address Florida-specific statutes and rules.
This approach reflects Florida’s emphasis on both pre-licensure ethics education and ongoing ethical training throughout a CPA’s professional career.
For more details, visit the Florida Board of Accountancy website at www.myfloridalicense.com/DBPR/cpa, or email the Board at CPA.Applications@myfloridalicense.com. Applicants may also call the Florida Department of Business and Professional Regulation at (850) 487-1395.
What Comes After the Ethics Exam? Preparing for Your CPE Requirements
Passing the CPA Ethics Exam is one of the final milestones on your path to becoming a licensed CPA — but your journey doesn’t end there.
To maintain your CPA license, you’ll need to meet Continuing Professional Education (CPE) requirements. CPE ensures you stay up to date with changing regulations, ethical standards, and evolving industry practices.
Most state boards require 40 hours of CPE annually, so choosing the right provider is key.
Not sure where to start? Use our CPE Course Comparison Guide to explore top-rated providers and find the best fit for your learning style, budget, and specialty.
