Division of Certified Public Accounting

TEMPORARY PERMITS

The Board of Accountancy issues permits or licenses to out-of-state certified public accountants that have an engagement in the State of Florida. A temporary permit is required if the out-of-state CPA is going to perform work in Florida and/or the nature of the engagement requires work to be performed by a Florida CPA. A temporary permit is valid for 90 days and covers one engagement.

An application and a $400 fee must be submitted in advance of the engagement. In addition, for the first permit in a calendar year a sample work product, to include one reviewed, one compiled and one audited financial statement, must also be submitted with the application and fee, in advance of the engagement. Confirmation of permit issuance must be received before work begins.

A temporary permit is not required for the purpose of preparing federal tax returns or advising as to federal tax matters.  Out-of-state certified public accountants and firms who wish to perform electronic practice must obtain a temporary license. An application and a $400 fee must be submitted prior to commencement of the engagement.

You can apply for a temporary permit on line at www.myfloridalicense.com, by calling the Customer Contact Center at 850.487.1395 and requesting a hard copy be mailed to you, or you may download the form from Forms Center.

FIRM LICENSURE

Firms practicing public accounting in Florida must be licensed. For purposes of firm licensure, practicing public accounting is defined in Florida Statute 473.302(7)(a) "Practice of," "practicing public accountancy," or "public accounting" means: (a) Offering to perform or performing for the public one or more types of services involving the expression of an opinion on financial statements, the attestation as an expert in accountancy to the reliability or fairness of presentation of financial information, the utilization of any form of opinion on financial statements that provide a level of assurance, the utilization of any form of disclaimer of opinion which conveys an assurance of reliability as to matters not specifically disclaimed, the expression of an opinion on the reliability of an assertion by one party for the use of a third party.

CPA Firms (Corporation Owned By Multiple Owners) Corporations and Partnerships which provide services as described in 473.302 (7)(a) as listed above must obtain a firm license. To obtain an application you may download the information from Forms Center. To license a multi-owner firm in an even year requires a fee of $150 (for a two-year license) and $75 in an odd year (such as 2003, 2005 and 2007) for a one-year license.

One-Owner CPA Firms (Corporation Owned By Single Individual)

One-owner firms, which provide services as described in 473.302(7)(a), as listed above must obtain a CPA Firm license. This license requires a fee of $50 regardless of when application is made, and is renewed at the end of odd numbered years. To obtain an application you may download it from Forms Center.

Sole Proprietors

Sole proprietors who offer to the public services as outlined in 473.302(7)(a), Florida Statutes (as provided above), must file for a firm license by submitting a sole proprietor firm application and application fee. This license requires a fee of $50 (regardless of when the sole proprietor application is made) and is renewed at the end of odd numbered years. To obtain an application you may download it from Forms Center.

Name Change

To obtain an application to change a firm name you may download it from Forms Center. To change a multi-owner firm name in an even year requires a fee of $150 (for a two-year license) and $75 in an odd year (such as 2003, 2005 and 2007) for a one-year license. Sole proprietor and one-owner firm name changes are $50 regardless of year of change.

Late Fees

Applications submitted 30 days after the firm began practicing are required to pay a late fee. The late fee for multi-owner firms is $50, while sole proprietors and one-owner firms are required to pay a $25 late fee.