[Anonymous]

The state of Florida requires that CPA’s have 80 hours of CPE every two years. 20 of those hours must be in accounting. However, I am trying to figure out if a managerial accounting course would fall under an accounting CPE credit or a technical (Tax, management advisory, and general business) CPE credit. Are there any FL CPA’s who could answer this question?

Here is the verbiage from their website regarding accounting CPE hours:

The accounting and auditing category is narrowly limited to include only courses on accounting

and financial reporting subjects, professional pronouncements of authoritative accounting

principles issued by the standard-setting bodies and any other related subject generally classified

within the accounting discipline. Accounting and auditing subjects consist of:

1. Accounting-related subjects or courses including, but not limited to, financial accounting

(including current authoritative literature in generally accepted accounting principles in the United

States and the Pronouncements of the Accounting Principles Board and the Financial Accounting

Standards Board), and accounting for specialized industries.

2. Auditing-related subjects or courses, including, but not limited to, general auditing theory and

practice (including current authoritative literature in generally accepted auditing standards in the

United States and the Statements on Auditing Standards promulgated by the American Institute

of Certified Public Accountants, auditing for specialized industries (including governmental

auditing requirements) and audit applications to computers and information systems.

Some additional examples of accounting and/or auditing are:

Annual updates of accounting and/or auditing

Assurance Services that relate to Standards for Attest Engagements

Auditing Financial Statements, operations systems and programs

Compilation and Review

Financial Statement Disclosure

Fraud Detection

International Accounting

Professional Pronouncements (APB, FASB, GAAP, GAAS, GASB, SAS, SSARS)

Review of Internal and Management Controls