Florida CPA requirements
Wondering how to get your CPA in Florida? Your first step should always be to check Florida's requirements for taking the CPA Exam, earning CPA licensure and maintaining licensure with continuing professional education (CPE). This page serves as a resource for how to get your CPA license in Florida. Always consult with your state or jurisdiction's board of accountancy for the most current information.
Florida CPA requirements
Getting a CPA in each state mandates different requirements for taking the CPA Exam and becoming a licensed CPA. In order to be eligible to become a Florida CPA, the state requires candidates to meet certain education and experience requirements.
CPA Exam requirements - Florida
In order to take the CPA Exam in Florida, you must meet a set of education requirements. In order to be eligible to sit for the CPA Exam in Florida, you must complete 120 semester credit hours. No Bachelor's degree is required to sit for the exam. These semester-hour requirements include 120 semester or 180 quarter hours. No Bachelor's degree is required to sit for the exam.
The Florida education requirements must be met as follows:
- Total upper-division accounting hours required of the 120 semester or 180 quarter hours
- 30 semester or 45 quarter hours to include:
- Coverage in auditing and cost accounting;
- Three (3) semester or four (4) quarter hours of financial accounting and three (3) semester or four (4) quarter hours of taxation, both of which must be based on US accounting standards
- Total upper-division general business hours required of the 120 semester or 180 quarter hours
- 36 semester or 54 quarter hours to include three (3) semester or four (4) quarter hours of business law based on US Law
- 30 semester or 45 quarter hours to include:
Florida CPA license requirements
Applicants must apply for licensure and complete the application process within three years of receiving notification from NASBA of passing the last part of the CPA Exam. If an applicant fails to complete the licensure application process within this three-year period, their CPA examination grades will expire and the applicant may reapply for licensure for endorsement, pursuant to Section 473.308(7)(a), F.S Licensure requirements are as follows:
- Pass all four parts of CPA Exam within a rolling 18-month period
- Total required education hours: 150 semester or 225 quarter hours
- Total upper-division accounting hours: 30 semester or 45 quarter hours to include in coverage in auditing, and cost accounting, and three (3) semester or four (4) quarter hours of financial accounting and three (3) semester or four (4) quarter hours of taxation, all of which must be based on US accounting standards
- Total general business hours: 36 semester or 54 quarter hours to include three (3) or four (4) quarter hours of business law based on US Law
Note: All accounting courses and not less than 21 semester or 32 quarter hours of general business courses must be at the upper-division level. For the purpose of paragraph 61H1-27.002(2)(b), F.A.C, all general business courses, including accounting courses in the excess of the 30 semester hours required, must be taken at the upper-division level, except for:
- Introductory macro and micro economics
- Business law
- Introductory statistics
- Introduction to computer information systems
- Any written or oral communication courses described in paragraph 61H1-27.002(2)(b)
Lower level general business courses, other than those listed above, posted to transcripts after August 31, 1989, will not count. Standardized tests such as CLEP, are not acceptable for accounting or general business courses; however, advanced placement (AP) courses will be counted if the applicant has been granted college credit for those AP courses by their degree-granting institution.
Note: The requirements listed above include the 120 semester or 180 quarter hours required to sit for the CPA Exam.
Work Experience
One (1) year of work experience must be verified by a licensed CPA and must commence after completion of 120 or 180 quarter hours from an accredited college or university with a concentration in accounting and business courses. Work experiences must include the following:
- Any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills
- Experience must be gained through employment in government, industry, academic or public practice and be constituted as a substantial part of the applicant's duties
The experience must be either average at least twenty (20) hours a week over no more than one-hundred and four (104) weeks or average no more than forty (40) hours a week over no more than fifty-two (52) weeks.
- The verifying CPA must confirm that the applicant completed such services for a minimum of 2,000 hours gained over a period of not less than fifty-two (52) weeks when submitting the Verification of Work Experience form. The sequence of experience, whether the experience was secured before or after taking the examination, or partly before the examination and partly after the examination is considered immaterial, provided the two periods combined equal at least one year.
Application Requirements
To successfully obtain an original license, a candidate must:
- Submit DBPR CPA 2 CPA Licensure Application and $50.00 non-refundable fee.
- Evidence one year of acceptable work experience as described above under Initial Licensure Requirements.
- Submit official transcripts evidencing completion of the required hours listed above under Initial Licensure Requirements
Florida CPA CPE requirements
The CPE requirements for Florida CPAs are intended to assist CPAs in maintaining their professional knowledge and competence. There are four categories into which all acceptable subject matter for CPE credit is classified: accounting and auditing, technical business, behavioral, and ethics. Florida CPAs must complete a total of 80 CPE hours for each re-establishment period (every two years). Reestablishment periods begin July 1 and end June 30, two years after. The 80- CPE hours must include at least eight (8) hours in accounting and auditing and four (4) hours in Board-approved Ethics, and no more than 20 hours in Behavioral subjects. Credit for CPE purposes shall be in increments of not less than one-half hour.
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