Florida CPA Requirements

Age, residency and citizenship

You must be of good moral character. NASBA states that Florida has no residency or Social Security number requirement to apply for the CPA exam.

Education

To sit for the CPA exam

• 120 semester or 180 quarter hours
• 24 semester hours of upper-division accounting, with coverage of auditing, cost accounting or accounting data analytics, 3 hours of financial accounting and 3 hours of taxation (both based on US standards)
• 24 semester hours of general business, including 3 hours of business law based on US law

All accounting courses and at least 21 semester hours of the business courses must be upper division. A few lower-level courses count toward business, such as introductory economics, introductory statistics, business law, introduction to computer information systems and some communication courses.

Courses Florida does not accept

Elementary or principles accounting courses do not count, even at the graduate level. Review courses count as duplicates, and CLEP credit cannot be used for the accounting or business requirements.

Accreditation

Florida accepts degrees from schools accredited by the regional accreditors it lists and by AACSB, among others. Check the board’s education page for the full list.

Applying for exam from out-of-state

If you have ever sat for the CPA exam in another state, even without passing a section, you must submit the Authorization for Interstate Exchange of Examination and Licensure Information form with your Florida application.

Foreign educations

If you studied outside the United States, your education must be evaluated by a service the Florida board accepts. Check the board’s international applicants page for the current list.

Work experience

You need 1 year of work experience, verified by a CPA licensed in a US state or territory. The experience must start after you complete 120 semester hours with a concentration in accounting and business.

• At least 2,000 hours over 52 to 104 weeks
• Work in accounting, attest, compilation, management advisory, financial advisory, tax or consulting
• Gained in government, industry, academia or public practice

It does not matter whether the experience comes before or after the exam.

Ethics

Florida’s licensure page does not list a separate ethics exam. Once licensed, you must complete a Florida Board-approved ethics course as part of your continuing education.

How to apply for the Florida CPA exam

Apply directly to the Florida board, send official transcripts and pay the $50 application fee. After the board approves you, follow the steps in your approval letter to set up your NASBA account, apply for sections and pay the section fees. You then receive a Notice to Schedule and book your exam with Prometric.

The CPA exam has three core sections (Auditing and Attestation, Financial Accounting and Reporting, and Regulation) and one discipline section you choose (Business Analysis and Reporting, Information Systems and Controls, or Tax Compliance and Planning). The old Business Environment and Concepts section ended in 2023.

Fees

Fees can change, so check the board and NASBA before you pay. Learn more about CPA exam costs.

Locations

The CPA exam is given year-round at Prometric test centers. You can take each section at any Prometric center in the United States once you have a valid Notice to Schedule, and you choose your date and site when you book.

How to apply for a Florida CPA license

Education requirements

• 150 semester or 225 quarter hours
• 30 semester hours of upper-division accounting, with coverage of auditing and cost accounting, 3 hours of financial accounting and 3 hours of taxation
• 36 semester hours of general business, including 3 hours of business law, with at least 21 hours upper division

Submit the DBPR CPA 2 licensure application with the $50 fee, proof of 1 year of experience and official transcripts. You must apply within 3 years of being notified that you passed the last exam section, or your exam grades expire. Need help reaching 150? See how to meet the 150 credit hour requirement.

Practice privilege for out-of-state license holders

CPAs licensed in another state may be able to practice in Florida under its mobility rules. Check the board’s mobility page for the current conditions, and see our guide to CPA reciprocity.

Reciprocal application

CPAs licensed elsewhere can apply for a Florida license by endorsement. Holders of certain foreign credentials may qualify through NASBA’s International Qualification Examination (IQEX). Check with the board for current options.

Exam credit window

You must pass all four sections within a rolling 30-month period. Each Notice to Schedule has its own expiration date, so book your exam before it runs out.

License renewal requirements

Florida CPAs complete 80 hours of continuing professional education (CPE) in each two-year period ending June 30. This must include 8 hours of accounting and auditing and 4 hours of Florida Board-approved ethics, with no more than 20 hours of behavioral subjects.

State board

Florida Board of Accountancy

Division of Certified Public Accounting
240 NW 76th Drive, Suite A, Gainesville, FL 32607
Phone: 850-487-1395
Website: www2.myfloridalicense.com/certified-public-accounting

How CPA Credits can help

If you are short on accounting or business credits for Florida, CPA Credits offers self-paced online courses through Upper Iowa University that are accepted by all state boards. Undergraduate courses are $695 per 3-credit course, and graduate courses are $870 per 3-credit course.

Not sure which courses you still need? Request a transcript evaluation and we will show you the gaps. You can also compare rules in other states on our CPA requirements by state page.