The Florida Board of Accountancy has state-specific requirements around the CPA exam and a CPA license.
If you want to become a CPA in Florida, you will want to be sure that you are following all of the relevant steps, from CPA application to licensure.
Here’s what you need to know about the CPA requirements in Florida for signing up for one of the upcoming CPA exam dates, including education requirements, how to apply for the exam, and the kinds of work credits you’ll need to become licensed.
The state of Florida has several unique requirements related to a candidate’s eligibility to take the CPA exam. These differ from many other US states.
CPA exam requirements in Florida include education and citizenship requirements. You will have to pay state-specific application and exam fees and schedule your test in a specific window.
Here are the details.
CPA education requirements in Florida
The state of Florida has specific education requirements that must be completed before you are eligible to take the CPA exam.
The CPA education requirements in Florida are: 120 semester hours, or 180 quarter hours from an approved educational institution
These hours must be composed of the following:
24 semester hours in total of upper-level accounting courses.
- Financial accounting
- Taxation based on USA accounting standards
24 semester hours in total of upper-level general business courses.
- Business law based on USA law
Additional lower-level coursework may include:
- Business law
- Intro to computer
It is important to note that education requirements will only be officially verified after you have submitted a transcript and paid the application fee. Only then will an official from the Florida Board of Accountancy assess your records and affirm your eligibility to take the CPA exam.
The state of Florida may accept candidates from a non-accredited school, as long as they have taken 15 semester hours of graduate level courses from an accredited school. At least nine of these must be in accounting, with three semester hours in taxes.
Foreign transcripts will be evaluated, and can be approved on a case by case basis.
An additional cost you may incur to become an accountant is the cost of a CPA review course.
These are available online, and are comprehensive study guides that will help you prepare for this intensive exam.
Many students find these courses invaluable for preparing for, and passing, the CPA exam. They can cost a few hundred or a few thousand dollars, depending on the course, but a good CPA review course can make a huge difference in your performance on the exam.
Unlike other states, there is no Florida CPA ethics requirement, so there will be no additional test to study for, other than the CPA exam itself.
Age and residency requirements
Florida CPA exam requirements do not include an age limit or state residency. You do, however, have to have a social security number to register in the state to take the CPA exam. This means that you must be a US citizen.
Florida CPA exam fees
The Florida CPA exam procedure begins when you send in your application information and submit the first application fee.
- Application fee: $170
You can apply to take the Florida CPA exam online.
You will send the fee and your school transcripts. Once approved, you will receive a Jurisdiction ID number and a Notice to Schedule (NTS).
Then, you can apply online for your actual test date. You must schedule the exam within six months of receiving the NTS, or it will expire. Register to take the test online at the Prometric website for CPA exams.
You will pay for the sections of the CPA exam that you schedule.
- Auditing and Attestation (AUD): $226.15
- Business Environments and Concepts (BEC): $226.15
- Financial Accounting and Reporting (FAR): $226.15
- Regulation (REG): $226.15
If you have ever applied before and registered for an exam, whether or not you took it, you will be considered a re-examination candidate. You will have to pay a $75 registration fee and examination fee to retake the exam, regardless of how many sections you register for. Check out our full article on the costs of becoming a CPA for any additional fees you may encounter.
Florida CPA exam schedule
You can take the CPA exam any time of the year. There are only a couple of periods when the exam is unavailable for maintenance or updates. Check the AICPA website for the score release schedule.
Once you have registered, you will have a total of 18 months to take and pass all four sections of the CPA exam. A passing score is 75 or higher. You can take and retake them individually or together, depending on your study strategy.
Keep in mind you want to minimize your retakes, as each one has a fee and they can add up quickly.
CPA license requirements in Florida
Besides passing the CPA exam, there is one more requirement to achieve before you can become a licensed accountant. Florida CPA license requirements stipulate that you must complete additional education requirements.
This additional coursework is not required before you sit for the CPA exam, which gives younger or undergraduate students the chance to take the exam before they complete graduate studies.
Before you can get a CPA license in Florida, you will have to have completed 150 semester hours in total of accounting and business education. This is an additional 30 semester hours to the requirements for the CPA exam itself.
Florida also has experience requirements that you must accomplish before you are eligible for licensure.
Florida CPA experience requirements
After you have passed the CPA exam with a score of 75 or higher, you must practice accounting for one year in a supervised setting. Your direct supervisor must be a CPA or, for international students, a Chartered Accountant recognized by the IQAB.
After this year, you can fill out a CPA licensure application package. You will send in all documentation of your completed education and a Verification of Work Experience form, along with a $50 fee.
These documents must be submitted within three years of passing the CPA exam, or you will have to retake it to be licensed. Florida CPA licenses are issued monthly January-November.
Florida CPA license renewal
Once you have a CPA license and practice accounting in the state of Florida, you will be required to renew your license every two years. To remain in good standing, you will have to pay a $105 license renewal fee and document that you have completed 80 CPE credits, which typically equates to 20 hours in accounting and auditing coursework.
You must complete this coursework with an approved provider. These requirements must be met and submitted by December 31st of the year you are renewing, or your license will be considered delinquent.
Florida CPA ethics requirement
In the state of Florida, ethics coursework can be part of a licensed accountant’s ongoing education, or CPE, credits. Twenty hours of behavioral ethics hours are the maximum allowable amount for the bi-annual license renewal. This must be accomplished at an approved institution.
Transfer CPA license to Florida
If you have a current CPA license from another state, it is possible to transfer your CPA license to Florida.
You will have to comply with Florida license renewal regulations, including the submission of continuing education hours and a four-hour ethics course for the state of Florida. Work authorization forms and other paperwork may be required to verify previous employment and current license.
Florida CPA license reciprocity can be obtained if you have a current CPA license in another state. This is done through an application and the completion of interstate exchange information forms. You must verify work experience and send in a $300 fee.