Accounting / CPA Permits & Licenses in Orlando, Florida

Applies to employers who withhold wages for federal income tax. Florida does not have a state income tax, but registration is still required to report wages and comply with federal coordination rules.

Required for all LLCs. Annual report required separately (see below).

Applies to all Florida LLCs. Filed online via Sunbiz portal.

Prerequisites: 150 semester hours education, 1 year experience, pass Uniform CPA Exam. Firm ownership requires at least one FL-licensed CPA owner.

Required for any firm offering CPA services in Florida. Must have at least one Florida-licensed CPA as owner/partner with majority ownership.

Applies county-wide or state-wide based on business scope. Renews every 5 years.

Florida's unemployment insurance tax. Register via DOR online portal.

CPA services are typically nontaxable, but required if selling products.

Accounting/CPA services are generally not subject to Florida sales tax. However, if the business sells taxable items (e.g., tax preparation software), a permit is required. Most CPA firms providing only professional services do not need this.

LLCs taxed as pass-through entities (default) do not pay corporate income tax. Florida does not impose a personal income tax, so no state income tax return is required for owners.

New employers start with a standard tax rate of 2.7% on first $7,000 in wages per employee annually. Rates may change based on experience rating.

Florida does not impose a general franchise tax or gross receipts tax on LLCs. However, certain industries (e.g., telecommunications, insurance) are subject to specific excise taxes. Accounting/CPA firms are not subject to these.

Also known as a 'business tax receipt' or 'privilege license.' Required in most Florida counties and cities. For example, Miami-Dade County: https://www.miamidade.gov/global/business/tax-receipt.page; Orlando: https://www.cityoforlando.net/business/business-tax-receipt/. Must be displayed at business location.

Even single-member LLCs without employees may need an EIN to open a business bank account or report taxes. Obtained via IRS Form SS-4 or online.

CPA business owners (sole proprietors or partners) must pay self-employment tax via Schedule SE and file Form 1040 with Schedule C. Estimated tax payments required quarterly.

Accounting/CPA firms are not subject to federal excise taxes (e.g., fuel, tobacco, telecommunications). No registration required.

Required for all businesses operating in Broward County; CPA firms classified under professional services

Mandatory for all businesses; renew online or in person

Verifies zoning compliance for professional office use

Required county-wide including Orlando area

In addition to county requirement

Required for Tampa area operations

Separate from county requirement

Varies significantly by municipality; no client visits typically allowed for professional services

Confirms property zoned for professional office use

Required for office spaces over 3,000 sq ft or with assembly areas

False alarm fees escalate with repeat offenses

Mandatory for all businesses; must be renewed annually. Professional services classified as "Group 3".

Requires 16 hours of continuing education (CE) every two years

Exemptions: Sole proprietors and partners in LLCs may elect out; corporate officers in small businesses (fewer than 5 employees) may also elect exemption. However, if they elect out, they cannot claim benefits under workers' comp. All employers with four or more employees (full-time or part-time) must carry workers' compensation insurance in Florida. Agricultural and domestic workers have different thresholds. See Section 440.10, Florida Statutes.

Not legally mandated by the State of Florida for CPA firms to maintain E&O insurance. However, it is strongly recommended and often required by clients, financial institutions, or contractual agreements. The Florida Board of Accountancy does not currently require E&O insurance as a condition of licensure or practice. See Chapter 473, Florida Statutes, and Board Rule 61H1-30.001.

Not mandated by Florida state law for accounting firms. However, landlords or municipalities may require proof of general liability insurance as part of business licensing or leasing commercial space. Strongly recommended for protection against third-party bodily injury or property damage claims.

CPA firms in Florida are not required to post a surety bond as a condition of licensure or operation. Individual CPAs are licensed by the Florida Board of Accountancy, but no bond is required for the individual or the firm. See Chapter 473, Florida Statutes, and DBPR rules.

Florida law requires all motor vehicles registered in the state to have at least $10,000 personal injury protection (PIP) and $10,000 property damage liability (PDL) coverage. This applies to any vehicle owned by the LLC. Personal auto policies do not cover business use. See Section 324.051, Florida Statutes.

Not required for accounting/CPA firms that do not manufacture, distribute, or sell tangible goods. This does not apply to standard accounting services. No Florida state mandate for product liability insurance in service-based professions.

Only applicable if the business operates a venue that serves alcohol. CPA firms do not typically serve alcohol and therefore are not subject to this requirement. No mandate for accounting firms without alcohol service.

Businesses should keep tax records for at least 3 years. Employment tax records must be kept for at least 4 years. For claims of credit or loss carryforward, keep records for 7 years. Florida does not have additional record retention requirements beyond federal standards for tax purposes.

Florida law requires that the current, active CPA license be visibly displayed at the place of business. Digital or remote-only practices must still maintain a copy and provide upon request. See Rule 64B2-10.006, F.A.C.

Employers must display the 'Employee Rights' poster (FL DOL), 'EEO is the Law' (EEOC), 'Family and Medical Leave Act' (DOL), and 'Minimum Wage' poster. Florida-specific posters available at https://floridajobs.org/labor-law-posters. Required even for single-employee businesses.

This is a one-time registration. However, if tax obligations change (e.g., hiring first employee), additional filings may be required. Most accounting firms will not collect sales tax but may need to register if they have employees or elect corporate taxation.

Most Florida counties and municipalities require a local business tax receipt (commonly called an occupational license). Fees are based on type of business and gross revenue. For example, Miami-Dade County requires renewal by November 30. Check with local clerk’s office for exact deadline and cost.

Required for businesses occupying commercial space. The Florida Division of State Fire Marshal or local authority conducts inspections. Frequency depends on occupancy type and local ordinances. Most professional offices fall under 'Business Group B' and may be inspected every 3 years.

The EEO-1 report requires demographic data by job category, race, sex, and ethnicity. Most small accounting firms will not meet the threshold. Filing is done through the EEOC’s EEO-1 Online Filing System.

Employers must file Form RT-6 quarterly and pay reemployment tax on first $7,000 of wages per employee. New employers pay 2.7%; rate adjusts based on claims history. Registration required via Form RT-1.

Accounting firms are generally exempt from OSHA recordkeeping unless they have 10+ employees. If required, Form 300A must be posted from February 1 to April 30 each year. Florida does not have a state OSHA plan; federal OSHA applies.

Single-member LLCs with no employees may use the owner’s SSN, but must obtain an EIN if they elect corporate taxation or hire employees. CPAs often obtain EINs for client reporting purposes even if not strictly required.

LLCs are pass-through entities by default; members report income on Form 1040 Schedule C/SE. CPAs must also comply with IRS Circular 230 when representing clients before the IRS.

For accounting/CPA firms, OSHA requirements are minimal (e.g., maintaining a safe office environment, posting OSHA poster). No industry-specific standards beyond general office safety.

Accounting firms must ensure physical access to offices (if clients visit) and digital accessibility of websites and client portals under Title III. Remote-only firms may have reduced obligations but still must provide accessible communications.

EPA regulations do not apply to typical CPA firms as they do not generate hazardous waste, emit pollutants, or handle regulated substances. Conditional exclusion applies.

CPA firms must avoid misleading claims in advertising (e.g., guarantees of tax savings, false credentials). Must substantiate all claims. Also subject to FTC’s Endorsement Guides if using testimonials.

Firms with employees must comply with minimum wage ($7.25/hr federally), overtime (1.5x regular rate after 40 hrs), and proper classification (exempt vs non-exempt). CPAs must also maintain accurate time records.

All employers must verify identity and work authorization using Form I-9. E-Verify is not required federally unless in a federal contract (though Florida has no state mandate). Applies to all employees, including U.S. citizens.

Requires eligible employees (12 months service, 1,250 hours) to be granted up to 12 weeks of unpaid, job-protected leave for qualifying reasons. Most small CPA firms do not meet threshold.

Governs standards of practice for CPAs, attorneys, and enrolled agents. Requires due diligence, prohibits frivolous positions, mandates disclosure, and sets ethical standards. Critical for CPA firms offering tax preparation, planning, or representation.

While rare for CPA firms, if a client pays a large fee in cash, the firm must file Form 8300. "Cash" includes currency and certain monetary instruments. Most CPA payments are via check or wire, making this rarely applicable.

All Florida LLCs must file an Annual Report with the Florida Division of Corporations to maintain active status. Failure to file may result in administrative dissolution. The report includes updated business information such as principal address, mailing address, and names of managers or members.

CPA licenses in Florida are renewed every two years. The renewal cycle is based on the licensee’s date of birth. Licensees must complete continuing education requirements prior to renewal. See FL Statute 473.3135 and Rule 64B2-10.004, Florida Administrative Code.

Florida CPAs must complete 80 hours of CPE every two years, including 20 hours in accounting and auditing, 2 hours in ethics (specific to Florida), and no more than 40 hours in any one subject area. Self-study is allowed up to 40 hours per cycle. CPE must be completed by an approved provider.

An EIN itself does not require renewal, but businesses with EINs must file annual or quarterly tax forms depending on structure and activity. This includes Form 941 (quarterly), Form 940 (annually), and Form 1120S or 1065 if applicable. See IRS Publication 15 for details.

Accounting firms in Florida are generally not required to collect sales tax unless they sell tangible personal property. However, if registered, returns must be filed electronically on the schedule assigned by FL DOR. No separate 'renewal' is required, but registration remains active until canceled.

Multi-member LLCs must file Form 1065 (U.S. Return of Partnership Income) annually. Each member receives a Schedule K-1. An extension to September 15 is available via Form 7004.

Self-employed individuals, including owners of single-member LLCs, must make estimated tax payments quarterly. Payments include income and self-employment taxes. Use Form 1040-ES.

Florida does not impose a corporate income tax on most entities. However, if the LLC elects to be taxed as a C-corporation and is subject to Florida’s corporate income tax (rare), quarterly estimated payments are required. Most accounting LLCs are pass-through entities and not subject to this tax.