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 and earning CPA licensure, as the Florida board will ultimately license you. This page serves as a resource for how to get your CPA license in Florida and is current as of June 2021. 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 the 120 semester or 180 quarter hours. 

The Florida education requirements must be met as follows:

  • 30 semester hours (45 quarter hours) in upper-level accounting courses including:
    • Auditing
    • Cost accounting
    • 3 semester hours (4 quarter hours) of financial accounting
    • 3 semester hours (4 quarter hours) of taxation based on US accounting standards
    • Note: All accounting courses must be at the upper-division level. 
  • 36 semester hours (54 quarter hours) of general business courses to include:
    • 3 semester hours (4 quarter hours) of business law based on US law
    • Note: one microeconomics, one macroeconomics, one statistics, one business law, and one introduction to computers course may be at the lower-division level.

Florida CPA license requirements

Before a candidate may apply for licensure, Florida requires all candidates to pay a $50 nonrefundable fee and complete one year of work experience verified by a licensed CPA. This experience must meet the following criteria:

  • Experience must start after completion of 120 semester hours from an accredited college or university with a concentration in accounting and business courses.
  • Work experience shall include any type of service or advice involving the use of accounting, attestation, compilation, management advisory, financial advisory, tax, or consulting skills, all of which must be verified by a certified public accountant who is licensed by a state or territory of the United States. This experience is acceptable if it was gained through employment in government, industry, academia, or public practice and constituted a substantial part of the applicant’s duties.
  • Experience must average at least 20 hours a week over no more than 104 weeks, or average no more than 40 hours a week over no more than 52 weeks.
  • A certified public accountant shall certify that the applicant rendered such services as are customarily performed by full-time, regularly employed staff employees for a minimum of 2,000 hours gained over a period of not less than 52 or more than 104 weeks.
  • The sequence of the experience is considered immaterial, that is, whether the experience was secured before or after taking the examination, or partly before the examination and partly after the examination, provided the two periods combined equal at least one year.

Florida CPA CPE requirements

Florida CPA CPE requirements 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 and include at least eight hours in accounting and auditing and four hours in Board-approved ethics every two years.
 

Sources:

Education, experience

Florida CPA CPE requirements

Additional CPA licensure legislation

 

Now Leaving Becker.com

You are leaving the Becker.com website. Once you click “continue,” you will be brought to a third-party website. Please be aware, the privacy policy may differ on the third-party website. Adtalem Global Education is not responsible for the security, contents and accuracy of any information provided on the third-party website. Note that the website may still be a third-party website even the format is similar to the Becker.com website.

Continue