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.
It follows the one-tier licensing approach. So, candidates don’t receive a certificate after passing the CPA Exam. Instead, they get the license only after meeting all the state-specific CPA licensing requirements.
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.
| Particulars | Requirements |
|---|---|
| Age | Minimum 18 years |
| U.S. citizenship | Not required |
| Florida residency | Not required |
| Social Security Number (SSN) | Required |
| Education requirement for CPA Exam | Minimum 120 semester hours |
| CPA Exam passing score | 75 points or more (each exam section) |
| Education requirement for licensure | Bachelor’s degree or higher with 150 semester hours |
| Experience requirement for licensure | 1 year |
| Ethics exam | Not required |
Let’s discuss further details of the Florida CPA exam and license 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 |
|
|
| 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)
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.
| Particulars | Amount | Total Fees |
|---|---|---|
| Application Fee | – | $170 |
| Examination Fee | – | – |
| AUD | $238.15 | – |
| BEC | $238.15 | – |
| FAR | $238.15 | – |
| REG | $238.15 | $952.6 |
| Total Fees | – | $1,122.6 |
Re-exam candidates: Pay up both the registration fees and exam fees to CPAES.
| CPA Exam Sections | Exam Fees (per section) | Total Exam Fees (all sections) | Registration Fees | Total Fees |
|---|---|---|---|---|
| 4 exam sections | $238.15 | $904.6 | $75 | $979.6 |
| 3 exam sections | $238.15 | $678.45 | $75 | $753.45 |
| 2 exam sections | $238.15 | $452.3 | $75 | $527.3 |
| 1 exam sections | $238.15 | $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:
| Documents | Submission Authority |
|---|---|
| Official school transcripts | Applicant/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.
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 semesters (225 quarters) 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 semesters (4 quarters) hours in
| Non-accounting subjects, including 3 semesters (4 quarters) hours in
|
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.
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,
|
| 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 for 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 CPE 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,
| |
| 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 & the 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
240 NW 76th Drive, Suite A
Gainesville, FL 32607
Phone: (850) 487-1395
Fax: (352) 333-2508
2. Florida Department of Business & Professional Regulation (https://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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