Florida CPA Exam and License Requirements

Florida CPA Exam

Florida CPA (Certified Public Accountant) License is a mandatory permit required to practice as a CPA in the Sunshine State. Like other states, Florida too has its unique exam, experience, and other requirements to grant the CPA license. 

Florida CPA Exam & License Requirements

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It follows the one-tier licensing approach. So, candidates don’t receive a certificate after passing the CPA ExamCPA ExamA Certified Public Accountant (CPA) is a US state board-issued license to practice the accounting professionread more. Instead, they get the license only after meeting all the state-specific CPA licensing requirementsCPA Licensing RequirementsA Certified Public Accountant (CPA) is a US State Board-issued license that assures exceptional service standards in the accounting profession. The license can be awarded by any of the 55 US jurisdictions on passing the Uniform CPA Exam and fulfilling the state-specific education and experience requirements.read more

Florida CPA Requirements

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Note that the Florida Board of Accountancy (FBA) is responsible for issuing the CPA license. Also, the state participates in the International Examination Program. Here are the primary requirements to pass the CPA Exam and obtain the license in Florida.

ParticularsRequirements
AgeMinimum 18 years
U.S. citizenshipNot required
Florida residencyNot required
Social Security Number (SSN)Required
Education requirement for CPA ExamMinimum 120 semester hours
CPA Exam passing score 75 points or more (each exam section)
Education requirement for licensureBachelor’s degree or higher with 150 semester hours
Experience requirement for licensure1 year
Ethics examNot required

Let’s discuss further details of the Florida CPA exam and license requirements. 

Contents

Florida CPA Exam Requirements

Florida CPA License Requirements

Continuing Professional Education (CPE)

Florida Exam Information & Resources

Florida CPA Exam Requirements

The Uniform CPA Exam is a computer-aided set of tests including four sections (each being 4-hour long). It evaluates the intelligence and versatility of entry-level CPAs to practice public accountancy. 

The American Institute of Certified Public Accountants (AICPA) coordinates with the state boards, Prometric test centers, and the National Association of State Boards of Accountancy (NASBA) to administer the exam.  

CPA Exam Sections Testlets                            Question Types
Multiple-choice Questions Simulations Written Communications
Auditing & Attestation (AUD) 5 Yes Yes No
Business Environment & Concepts (BEC) 5 Yes Yes Yes
Financial Accounting & Reporting (FAR) 5 Yes Yes No
Regulation (REG) 5 Yes Yes No

You must pass all sections within the rolling 18-month testing period. This timeline begins from the score release date of your first passed section. Furthermore, ensure to score at least 75 on a scale of 0-99 in each section.

Eligibility Requirements

Applicants from accredited schools:

  • Proof of good moral character
  • 120 semester (180 quarter) hours of education in accounting and business-related courses. 
Particulars Accounting courses Business-related courses
Total hours 24 semester (36 quarter) hours 24 semester (36 quarter) hours
Acceptable courses Upper-division Upper-division
Course coverage
  • Auditing
  • 3 semester hours of taxation (based on U.S. accounting standards)
  • 3 semester hours of financial accounting
  • Cost/managerial and accounting information systems
  • General business courses
  • 3 semester (4 quarter) hours of business law
Unacceptable courses Elementary accounting courses Non-accounting majors and any MBA courses
 

Moreover, you may use the excess upper-division accounting courses to fulfill the business-related course requirement. 

Applicants graduated from non-accredited schools:

  • Proof of good moral character
  • 120 semester hours with
    • 15 hours of graduate classes from an accredited institute (with minimum 9 hours of graduate-level accounting courses, including 3 hours of graduate tax)
Florida Eligibility Requirements

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All first-time exam candidates must submit an initial application to FBA. Once it gets approved, they receive a jurisdiction ID number. Then, they may proceed to apply online through CPA Examination Services (CPAES). To know the complete process, kindly visit the FBA website. 

Candidates with foreign transcripts must request an evaluation through one of the board-approved evaluation service providers. 

Fees

First-time applicants: Pay up the application fee to FBA and examination fees to CPAES. 

ParticularsAmountTotal Fees
Application Fee$50
Examination Fee
AUD$226.15
BEC$226.15
FAR$226.15
REG$226.15$904.6
Total Fees$954.6

Re-exam candidates: Pay up both the registration fees and exam fees to CPAES.

CPA Exam SectionsExam Fees (per section)Total Exam Fees (all sections)Registration FeesTotal Fees
4 exam sections$226.15$904.6$75$979.6
3 exam sections$226.15$678.45$75$753.45
2 exam sections$226.15$452.3$75$527.3
1 exam sections$226.15$226.15$75$301.15

Please note that you can neither withdraw from the exam nor request a Notice-to-Schedule (NTS) extension. However, a partial exam fee refund and an NTS extension are possible in an exceptional situation. 

Both exam and application fees are non-refundable. Hence, apply for the exam section(s) only if you can take it within the NTS window (6 months). 

Required Documents

Submit the below-mentioned documents to CPAES:

DocumentsSubmission Authority
Official school transcriptsApplicant/School
Foreign transcripts evaluation summary (if applicable)Applicant/Evaluation service provider
ADA (Americans with Disabilities Act) Modifications Form (if applicable)Applicant
Interstate Exchange Form (if applicable)Applicant

Florida CPA License Requirements

Here are the pre-requisites to attain Florida CPA License:

  • Be at least 18 years of age
  • Have a valid SSN
  • Complete 150 semester hours of education
  • Pass the CPA Exam with a minimum of 75 points
  • Obtain one year of acceptable work experience 

Note that you are not required to be a U.S. citizen or resident for successful licensure. 

Florida License Requirements

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Apply for the CPA license through Florida State Board with the required fee ($50) and documents. Please check out the official portal for the detailed application process. 

Ensure to complete the application procedure within three years of receiving NASBA notification of passing the last CPA exam section. Or else, your exam grades will expire, and you may have to reapply for licensure by endorsement. 

Education Requirements

Florida CPA licensure applicants must earn 150 semester (225 quarter) hours with a baccalaureate degree from an authorized college/university. This includes combined experience in upper-division accounting and business-related courses. 

Particulars Accounting hours Business hours
Total hours 30 semester hours (45 quarter hours) 36 semester (54 quarter) hours
Course level All upper-division courses Minimum 21 semester (32 quarter) hours of upper-division courses
Course coverage Auditing & cost accounting, including 3 semester (4 quarter) hours in
  • Financial accounting
  • Taxation (based on U.S. accounting standards)
Non-accounting subjects, including 3 semester (4 quarter) hours in
  • Business law (based on U.S. law)

Please note that 120 out of the 150 semester hours are required to sit for the CPA exam. So, you must complete the remaining 30 semester (45 quarter) hours  to earn the license. 

Florida License Education Requirements

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Exam Requirements

CPA Exam constitutes four sections to be passed within the rolling 18-month period. Candidates must score at least 75 points on a scale of 0-99 in each section. For further information, check the Florida Exam Requirements section. 

Experience Requirements

Florida CPA aspirants must obtain one year (at least 2000 hours) of relevant work experience within 52-104 weeks. You may gain the required experience in any sequence, before or after taking the exam. A licensed CPA must verify your experience. Remember to submit the Verification of Work Experience Form to FBA along with other documents.  

Let’s check out all the details. 

Particulars Details
Required Experience 1 year (at least 2000 hours) with an average of,
  • Minimum 20 hours weekly over no more than 104 weeks, or
  • Maximum 40 hours weekly over no more than 52 weeks.
Qualified Service Accounting
Attest
Compilation
Management advisory
Financial advisory
Tax
Consulting
Qualified Area Government
Industry
Academia
Public practice
 

Continuing Professional Education (CPE)

Florida CPA license holders must gain 80 CPE credit hours every two years to sustain their professional capability. They can obtain the necessary credits through either group or self-study.

If you opt for a group study course from an unapproved sponsor, make sure that the content qualifies the Board’s CPE guidelines. At the same time, ensure to take all the self-study courses from CPE sponsors approved by NASBA’s Quality Assurance Service (QAS) program.

Here is an in-depth look at the Florida CPA CPECPA CPEAs a Certified Public Accountant (CPA), you need to acquire Continuing Professional Education or CPE credits for sustaining your license. This ensures that you are actively involved in improving your know-how of the profession by engaging in learning activities.read more requirements:

Particulars Details
License renewal date December 31 (Biennially)
CPE reporting period July 1-June 30 (Biennially)
CPE credit hours requirement 80 hours
Ethics requirement 4 hours of ethics (Florida Board approved) including,
  • Review of Chapters 455 & 473
  • Florida Statutes
  • Related administrative rules
Other subject area requirements Governmental CPE 24 hours
Accounting/Auditing-related subjects 8 hours
Credit calculation Instruction Credit = 2 times presentation (1st presentation)
Credit = 1 times presentation (2nd presentation)
No credit for 3rd & subsequent presentations
Partial credits Half credits are acceptable
University/College Credit courses   1 Semester hour = 15 CPE hours
1 Quarter hour = 10 CPE hours
Non-credit courses 1 Classroom hour = 1 Qualifying hour
Fields of study Limitations on specific subject areas

Florida has more than 5687 CPA firms and 35,883 currently licensed CPAs with an average annual salary of $78,210. So, if you live in Florida and want to earn handsomely, understand the exam and license requirements before you venture out to earn the coveted CPA title. Remember that this credential has the potential to catapult your accounting career to astounding success.

Moreover, the CPA exam is considered among the most challenging professional examinations across the globe. Hence, start gearing up for it from the beginning of your freshman year. Always remember that the sooner you start, the better it will be for you!

Florida Exam Information & Resources

1. Florida Board of Accountancy (https://www.ficpa.org/florida-board-accountancy)

240 NW 76th Drive, Suite A
Gainesville, FL 32607
Phone: (850) 487-1395 
Fax: (352) 333-2508

2. Florida Department of Business & Professional Regulation (http://www.myfloridalicense.com/DBPR/)

2601 Blair Stone Road

Tallahassee, FL 32399

Phone: (850) 487-1395

3. Florida Institute of CPAs (https://www.ficpa.org/)

3800 Esplanade Way, Suite 210,

Tallahassee, FL 32311

E-mail: msc@ficpa.org

Phone: (850) 224-2727 or (800) 342-3197

4. Florida Department of State (https://dos.myflorida.com/)

R.A. Gray Building

500 South Bronough St.

Tallahassee, FL 32399-0250

Phone: 850-245-6500

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