Florida CPA Requirements 2017 (Rules on Exam and Licensing)

Florida CPA requirementsFlorida CPA Exam Requirements are relatively straight forward: You need 120 credit hours to sit for the exam, and the full 150 hours and at least 1 year of working experience to get the license.

Florida strictly requires a Social Security Number (SSN) for both exam and license.

Florida CPA Requirements

1. Education Requirements to Sit for the Exam

  • Bachelor degree or above.
  • 120 credit hours from an accredited university or educational institution.
  • Accounting courses: 24 credit hours in upper division (i.e. 3rd/4th year courses):
    • Must include accounting taxation, auditing, cost/managerial, financial, and accounting information systems.
    • Accounting courses for non-accounting majors or elementary accounting courses for MBAs will NOT be counted.
  • Business courses: 24 credit hours in upper division (i.e. 3rd/4th year courses):
    • One microeconomics, one macroeconomics, one statistics, one business law, and one introduction to computers course may be lower division.
    • Intermediate/advanced accounting courses can be used to meet business course requirement.
  • Other courses: 6 3 credit hours of business law; must include contracts, torts, and the Uniform Commercial Code (updated July 11, 2016)

2. Additional Florida CPA Requirements to Get the License

Education

  • 150 credit hours from an accredited university or educational institution.
    • Accounting courses: 36 upper-division credit hours including Taxation, Auditing, Financial, Cost/Managerial and Accounting Info Systems.
    • Business courses: 39 upper-division credit hours including at least 6 units in business law.
  • For those who study at an non-accredited colleges, you can still get qualified and details can be found in  the Florida CPA licensing page (FAQ #8).
  • If 2 years have passed since the passing of the Uniform CPA Exam, 80 CPE hours (20 in accounting and auditing; <20 in behavioral subjects) are required.

Experience

  • 1 year of relevant work experience supervised by active CPA licensee in the US or “approved chartered accountant”.
  • Experience can be public or non-public accounting.
  • Florida accepts volunteer work as long as a CPA verifies your work experience on the Certification of Work Experience form. However, it does not seem to allow part-time work. Please read FAQ #37 for details.
  • For candidates who passed the Uniform CPA exam before the “new rule” (prior to 1984), please check with Florida’s CPA licensing information for details.

Ethics Qualifications

  • None.

3. Florida CPA Requirements on Residency & Age

  • US citizenship not required.
  • Florida residency not required.
  • Minimum age: none.
  • Social security number is mandatory (see FAQ #1 for details).

4. Special Note on Exam Credit Expiry

In Florida, your CPA exam grades will expire 3 years after the NASBA release date of the last exam. This is different from most states which do not have such deadline.

5. Fees

  • First-timers: $774 + application fee

6. Continuing Education

CPE is required for license holders. Please click here for Florida CPA CPE requirements.

7. Other Useful Information

8. Contact

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

  • Email: Call.Center@dbpr.state.fl.us, cpaes-fl@nasba.org
  • Phone: (850) 487-1395
  • Fax: (352) 333-2508

What if the Florida CPA Requirements Don’t Work for Me?

Check out these pages to learn about the educational and experience requirements, with my recommendation at the end of the posts:

If you have questions, feel free to drop a note in the comment section, or visit my Facebook page.

About the Author Stephanie Ng

I am the author of How to Pass The CPA Exam (published by Wiley) and the publisher of this and several accounting professional exam prep sites

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  • How To Obtain A CPA License In Florida – CPA Exam Requirements says:

    […] you want to learn more about CPA licensing process in Florida, please go to this page on Florida CPA exam requirements where I elaborate the steps in more detail and provide the links on related […]

  • Tanner Coburn says:

    Hello! I am an accountant in Oklahoma, and I’m ready to sit for the CPA exam; however, I plan on moving to Florida within the next 2 years. At my current job, it is a requirement for me to obtain the CPA license within 24 months of being eligible.

    I’ve heard that you cannot transfer your CPA license to Florida, and that if you move to Florida, you must retake the CPA exam in that state. 1) Is that true? and 2) Is it possible for an Oklahoma resident to sit for the exams in Florida and obtain the Florida license even without being a resident? The money for flights is not an issue for me.

    • Stephanie Ng says:

      Hi Tanner,
      I know FL’s rule is strict but not sure if it’s as strict as not recognizing out-of-state license. You can try figuring out with this NASBA’s tool: http://www.cpamobility.org/

      In any case, if you are certain you’ll move in the near future, you may want to register through FL now. You can physically take the exam in OK even if you register in FL. According to my summary, FL doesn’t have residency requirements. But you can always double check with FL to make sure: https://ipassthecpaexam.com/florida-cpa-exam-requirements/

  • Mis says:

    Hi Stephanie, I will be graduating in a month from accredit university in Fl. I will have bachelors degree in accounting. But I have some credit hours from abroad non accredited university. I have approximately 80 credit hours from current university and. So what I need to do in orde sit for the cos exam? Thank you.

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