Florida CPA Exam & License Requirements

Florida CPA Exam & License Requirements

To sit for the CPA exam in Florida you will need 120 semester units, however, to earn your CPA license you will need to complete 150 semester units.  International students should note that the Florida State Board requires a social security number (SSN) to sit for the CPA exam and apply for a state license.

To be eligible to sit for the CPA exam students must first fulfill these qualifications and requirements:

  1. Minimum age NOT required
  2. Bachelor’s degree or higher
  3. US Citizenship NOT required to take exam
  4. Residency NOT required
  5. Social Security number is Required

Education Requirements

120 semester units from an accredited university or educational institution

Accounting courses: 24 semester units (upper level)

  1. Must include accounting taxation, auditing, cost/managerial,
    financial, and accounting information systems
  2. Accounting courses for non-accounting majors or elementary accounting courses for MBAs will NOT be counted

Business courses: 24 semester units (upper level)

  • 1 microeconomics, 1 macroeconomics, 1 statistics, 1 business law, and 1 introduction to computers course may be lower division
  • Intermediate and advanced accounting courses can be used to meet business course requirement

Other courses: 6 semester units of business law (must include contracts, torts, and the Uniform Commercial Code)

FL CPA License Requirements

Education:

150 semester units from an accredited university or educational institution.

  • Accounting courses: 36 semester units (30 upper level)
  • Business courses: 39 semester units including at least 6 units in business law

If 2 years have passed since the passing of the Uniform CPA Exam then 80 CPE hours are required.

Experience: 

1 year of relevant work experience supervised by active CPA licensee in the US

OR;

5 years of experience supervised by active Chartered accountants in Canada or Australia

  • Experience can be public or non-public accounting in both cases
  • Florida accepts volunteer work as long as a CPA verifies it on the Certification of Work Experience form

Ethics Exam:

  • Not Required

**Note: In Florida your CPA exam grades will expire 3 years after the NASBA release date of the last exam. Most states which do not have a deadline.

 

Florida CPA Exam Fees

The cost to take all four sections of the CPA exam in Florida is $743 plus the initial $50 application fee.  The re-examination application fee is $60 – $105  plus the exam fees:

Auditing and Attestation (AUD)$195.35
Business Environment and Concepts (BEC)$176.25
Financial Accounting and Reporting (FAR)$195.35
Regulation (REG)$176.25
Application Fee:$50

 

**Important Note: You should not apply and pay for exam sections that will not be taken within six months because your “Notice to Schedule” in Florida expires 6 months after issuance.

FL CPA License Requirements

  1. Pass all 4 sections of the CPA exam with a score of 75 or higher
  2. Complete verified accounting work experience
  3. Fill out and submit all required CPA license application paperwork
  4. Pay the CPA license application fee

**Note: You are NOT required to take the CPA ethics exam in the state of Florida. You are one of the only that does not require this, don’t you feel lucky!?

FL Exam Information and Resources

Florida CPA Exam FAQ
Florida CPA Application Form
Florida CPA License Information

For more information, please contact:

Florida Board of Accountancy
240 NW 76 Drive, Suite A
Gainesville, FL 32607

Email:[email protected]
Phone: 850-487-1395
Fax: 352-333-2508

What’s Next?

Now that you have started the CPA exam application process, your next step is to find a CPA review course that fits your budget, learning style and schedule.  

It can take several weeks for your application to be processed so don’t waste that valuable time waiting to hear back from your state board.  If you start studying now you will get a nice jump start on the material and will be better prepared to pass your first CPA exam!