Is it Necessary to Get CPA License in Florida?

It is practically impossible to run a successful business without eventually consulting a certified public accountant (CPA). Focused on helping business owners to make the best possible decisions, a CPA can handle anything from financial planning to tax preparation, internal auditing, and forensic accounting.

In this article, you will discover the basic licensing requirements for CPAs in Florida.

CPA Licensing Requirements in Florida – The Essentials

The Florida Department of Business and Professional Regulation (DBPR) is responsible for regulating and licensing more than one million professionals and companies in different segments within state jurisdiction.

The practice of accountancy requires adequate licensing in Florida. The process of certification and licensure of CPAs is administered by the Florida Board of Accountancy (BOA), a division of the DBPR.

The Board holds periodic meetings to review applications for new licenses and determine the outcome of disciplinary cases. Without a valid license issued by the BOA, a public accountant is not legally authorized to perform tax duties in Florida.

Unlawful practice of public accounting or unlicensed practice after a loss of license can damage an accountant’s career and jeopardize one’s future livelihood as a tax professional.

What Are Common Grounds for Loss of CPA Licensing in Florida? – As Provided by Law

When someone submits a complaint against a licensed CPA, the DBPR opens an investigation. During the inquiry, the Department determines whether there is sufficient evidence of the alleged claims and how to proceed next.

Florida Statutes §473.323 (1) provides a list of acts that constitute grounds for disciplinary action, which may result in the loss of a CPA license depending on the severity of the case. The list includes but is not limited to:

A violation of the applicable statutes
Attempting to procure a license to practice public accounting by bribery or fraudulent misrepresentations
Having a license to practice public accounting revoked, suspended, or otherwise acted against, including the denial of licensure, by the licensing authority of another state, territory, or country
Being convicted or found guilty of, or entering a plea of nolo contendere to, regardless of adjudication, a crime in any jurisdiction which directly relates to the practice of public accounting or the ability to practice public accounting
Making or filing a report or record that the certified public accountant or firm knows to be false, willfully failing to file a report or record required by state or federal law, willfully impeding or obstructing such filing, or inducing another person to impede or obstruct such filing
Advertising goods or services in a manner that is fraudulent, false, deceptive, or misleading in form or content
Committing an act of fraud or deceit, or negligence, incompetency, or misconduct, in the practice of public accounting
Suspension or revocation of the right to practice before any state or federal agency or the Public Company Accounting Oversight Board
Performance of any fraudulent act in any jurisdiction while holding a license to practice public accounting in this state or using practice privileges in this state
Failing to maintain a good moral character while applying for licensure, while licensed in this state, or using practice privileges provided in the statutes