Florida CPA requirements

This page serves as a resource for your state's CPA licensure requirements and is current as of December 2019. Always consult with your state or jurisdiction's board of accountancy for the most current information.

Degree requirements
bachelor’s degree or higher from a regionally accredited college or university with concentrations in accounting and business

Minimum education requirements
150 semester hours (225 quarter hours) concentrations in accounting and business including:

  • 30 semester (45 quarter) hours in upper-level accounting courses including:
    • auditing
    • cost
    • 3 semester hours (4 quarter hours) of financial accounting
    • 3 semester hours (4 quarter hours) of taxation based on USA accounting standards
  • 36 semester hours (54 quarter hours) of upper-level 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 lower division.

Minimum experience requirements
One year of work experience verified by a licensed CPA.

Experience must start after completion of 120 semester hours/180 quarter hours from an accredited college or university with a concentration in accounting.

Work experience shall include any type of service or advice involving the use of accounting, attest, 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.

The experience must either average at least 20 hours a week over no more than 104 weeks, or average no more than40 hours a week over no more than 52 weeks. Reasonable vacation time and sick leave or other required absences may be permitted. 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.

CPE
There are four categories into which all acceptable subject matter for CPE credit is classified: accounting and auditing, technical business, behavioral, ethics.

Eight hours in accounting and auditing and 4 hours in approved ethics every two years.

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-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.

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.

The technical business category is broad, including courses on taxation, general business, and management advisory services. Technical business subjects consist of:

  • taxation
  • management services and management advisory services
  • general business including, but not limited to, economics, business law, production or operational systems, marketing, finance, quantitative applications in business and business policy, and computers and information systems without audit applications.

Some additional examples of technical business courses are:

  • accounts payable/accounts receivable
  • budgeting and asset management
  • business valuation
  • computer programming or use of software package (For example - Access, Excel, FRx, Oracle, Peachtree, PeopleSoft, PowerPoint, QuickBooks, Quicken, Word, etc.)
  • financial planning
  • fraud prevention
  • general ledger
  • law (business related)
  • management of an accounting practice
  • pension plan administration
  • personal financial planning
  • planning and control systems
  • real estate principle
  • specialized industries (banking, healthcare, insurance, etc.)
  • tax shelters and investments

The Behavioral category includes courses on oral and written communications, the social environment of business, and administration of an accounting practice. No more than 20 hours maximum may be reported in behavioral subjects for each reestablishment period. Examples of behavioral subjects are:

  • effective speaking
  • employee supervision
  • human resources
  • leadership and motivation
  • management by objectives
  • speed reading
  • time management

Sources:

Education, experience

CPE

Additional CPA licensure legislation