Florida CPA Requirements

Florida's economic growth outpaces most of the United States and a sizable portion of the world. As of 2023, the state's GDP ranks 14th internationally, surpassing countries like Spain and Mexico. Home to major cities like Miami, Jacksonville, and Tampa, the Sunshine State's booming economy makes accounting in Florida an attractive career path.

Earning your certified public accountant (CPA) license is an ideal pathway to work as an accountant. Like most states, Florida requires you to hold at least a bachelor's degree and a year of supervised accounting work experience. You'll also need to earn additional credits and pass the CPA exam, a rigorous four-part test evaluating your accounting knowledge.

Our guide to Florida CPA requirements outlines the major steps of becoming an accountant in the Sunshine State. Read on to learn more about education requirements, testing procedures, and maintaining CPA licensure.

Education Requirements for Becoming a CPA in Florida

Licensing and exam requirements vary by state, but no matter where you are, you'll need at least a bachelor's degree (typically 120 credits) to pursue CPA licensure. According to Florida CPA requirements, you'll need 30 additional credits beyond a bachelor's to receive a CPA license. You can most commonly earn these credits by completing a master's degree or an accounting graduate certificate.

Many schools offer accelerated bachelor's-to-master's accounting programs, which combine undergraduate and graduate accounting coursework. These programs usually lead directly into the CPA exam, helping you complete the required credits faster than you would by earning a bachelor's and a master's degree separately.

Concentrations, Credits, and Course Acceptance

To sit for the Florida CPA exam, you must hold a bachelor's degree with at least 120 credits. More specifically, you'll need to complete at least 24 upper-division accounting credits and 24 upper-division business credits. Completing these courses only qualifies you to take the CPA exam; you'll need 30 additional credits to earn CPA licensure.

Florida requires an additional six credits of upper-division accounting courses (30 credits total) and 12 credits of upper-division business courses (36 credits total).

You'll typically fulfill the remaining 12 credits with other advanced accounting and business courses. You can also use any upper-division accounting courses beyond the required 30 credits to count toward the business course requirements.

You technically don't need to complete any graduate courses, but the rigorous education standards make graduate study a practical choice. Florida CPA requirements call for the credits in several specific areas of study:

• Auditing and cost/managerial accounting
• Financial accounting
• Taxation based on U.S. accounting standards
• Business law based on U.S. laws

Florida Experience Requirements

Before you can obtain your CPA license, you'll need to complete one year of professional accounting work experience in Florida. You can fulfill this requirement in many ways, but your work must be verified by a licensed CPA. Florida is not a two-tier state for CPAs — you only need to earn a license to become a CPA.

Before you begin your work experience, you must complete all the requirements to sit for the CPA exam. However, you can gain work experience before, during, or after completing the test. You only have to meet the CPA exam requirements before you can start working.

To meet state requirements, you must work an average of 20 hours per week for no more than 104 weeks or 40 hours per week for no more than 52 weeks. You must complete a minimum of 2,000 hours of work experience during this period.

Many types of experience can fulfill Florida CPA license requirements, as long your work includes providing service or advice in areas such as:

• Accounting
• Attest
• Compilation
• Management advisory
• Financial advisory
• Tax
• Consulting skills

Acceptable work environments include:

• Government
• Industry
• Academia
• Public practice

CPA Exam Requirements

The Uniform CPA Examination is the major standardized test for accountants. While the test itself is the same across the country, each state has specific application and testing procedures. This section outlines specific Florida CPA requirements related to the exam.

Eligibility to Take the Exam

After completing the education requirements, you can apply to sit for the CPA exam. Eligibility requires you to submit your official college transcripts, an application form, and a $50 application fee. Florida does not require you to take the American Institute of Certified Public Accountants' ethics exam. However, you must demonstrate "good moral character" as outlined in Florida state statutes.

You must be at least 18 years old to sit for the CPA exam in Florida. The state does not require you to hold U.S. citizenship or residency, but you must have a Social Security number. If you have foreign transcripts, you need to submit them to a state-approved evaluation service.

Applying for and Scheduling the Exam

You can apply to take your CPA exam through the Florida Department of Business and Professional Regulation (DBPR), which offers online and printable applications. You'll need to upload your official academic transcripts online or mail them to the Florida DBPR.

Once you've applied for the exam, you should receive your eligibility notice within 3-5 business days, including information on how to schedule your CPA exam. You'll also receive a Jurisdiction ID and a Notice to Schedule, which you need to schedule and sit for the exam. Your notice includes information about contacting the National Association of State Boards of Accountancy, which provides registration for CPA testing, and Prometric, which provides the CPA testing itself.

Starting in 2024, the CPA exam requires you to complete a core exam (comprising three sections) along with a fourth discipline section in which you demonstrate advanced skills. You can choose from three discipline areas: business analysis and reporting, information systems and controls, and tax compliance and planning.

Once you set up your account online, you must apply to take each of the sections of the CPA exam individually. The application fee for each section is $344.80. You need to complete each exam section within six months of applying and complete all four exam sections within an 18-month rolling period.

After Passing the Exam

After passing all four sections of the CPA exam, you must apply for your license within three years of passing the final section. If you don't apply for your license within this period, your exam grades will expire.

If you've completed your CPA exam, your work experience, and your additional education requirements, you can apply for your CPA license through the Florida DBPR. The application includes a $50 non-refundable fee. After officially applying, you should receive your CPA license by mail within 3-6 weeks.

Maintaining Licensure

To meet Florida CPA requirements for maintaining licensure, the state requires you to complete 80 hours of continuing professional education (CPE) every few years. Your CPE must be in public accounting, including at least eight hours of accounting or auditing, four hours of ethics, and up to 20 hours in behavioral subjects.

You can complete CPE requirements through college courses, professional certifications and training, and courses offered at your job. You can also earn CPE credit for instructing upper-division accounting courses at the college level.

After receiving CPA licensure, you must complete your CPE within three years of the soonest June 30th. For example, if you received your CPA license in April 2024, you would need to complete your CPE requirements by June 30, 2026.

CPA licensing standards are generally the same across the country, and most U.S. states are considered substantially equivalent to Florida. If you have a CPA license from a substantially equivalent state, you can usually practice accounting in Florida without having to obtain a new license. However, if you want to take your Florida CPA license to another state, you'll need to consult specific state equivalency standards.

Questions About Florida CPA Requirements