(Note, this information was taken from the Department of Business and Professional Regulation Division of Certified Public Accounting Licensure and Examination). If you have any questions, please contact the Department of Business and Professional Regulation Division of Certified Public Accounting Licensure and Examination at Call.Center@dbpr.state.fl.us, or 850-487-1395.
GENERAL REQUIREMENTS TO SIT FOR THE CPA EXAM IN FLORIDA: The general requirements to sit for the CPA examination in Florida include the following:
CPA EXAMINATION: In the Computer Based Testing (CBT) environment, candidates will be able to take the examination in four examination window annually. An examination window will be a three-month period comprised of two months in which the examination can be taken and one month in which the examination will not be offered while routine maintenance is performed and the item bank is refreshed. Candidates can sit for one or more parts at a time. Once a candidate has passed one part, (s)he will have 18 months to pass the remaining parts.
REQUIRED GRADES FOR SITTING FOR THE CPA EXAMINATION: Failing grades are not accepted by the Board. All other grades are acceptable so long as the school awards credit for the course.
FEES TO SIT FOR EACH SECTION OF THE EXAMINATION: The cost for taking each section of the CBT-CPA Exam: Auditing $159.25, Accounting $148.00, Regulation $125.50, and Business E & C $114.25.
The above examination cost does not include an application fee that may be charged by the Division Certified Public Accounting.
NEW RULE EDUCATIONAL REQUIREMENTS: The new rule requires a bachelor's degree from an accredited college or university, unless one is using the provisions of the foreign rule as explained below plus 30 semester hours in excess of the bachelor's degree to include a total education program with concentration in accounting and business. The accounting education program consists of 36 semester hours of upper division accounting courses including coverage of tax, auditing, financial, and cost accounting. The business education program consists of 39 semester hours of upper division general business courses with some exceptions. One micro-economics, one macro-economics, one statistics, one business law, and one introduction to computers course may be lower division. As part of the general business hours, applicants are required to have a total of six semester hours of business law courses which must cover contracts, torts, and the Uniform Commercial Code. Excess upper division accounting courses may be used to meet the General Business requirement. Elementary accounting classes are never acceptable for credit. Courses for non-accounting majors and any MBA courses that are equivalent to elementary accounting are not accepted for this requirement.
ACCREDITATION: The Board accepts degrees from schools accredited by the following associations : Middle States Association, New England Association, North Central Association, Northwest Association, Southern Association of Colleges and Schools, Western Association of Schools and Colleges, Association of Independent Schools and Colleges who have been approved by the Florida State Board of Independent Colleges and Universities, and Canadian Schools who have been approved by their provincial educational bodies. If you have graduated from a school or college which is not accredited by the above mentioned means, then you must use the provisions of F.A.C. 61H1-27.001 (5) (see below).
APPLICANTS WHO HAVE GRADUATED FROM NON-ACCREDITED SCHOOLS: Applicants who have graduated from a non-accredited school may still qualify to sit for the CPA examination. The candidate must take 15 semester hours of graduate classes. With at least nine hours of graduate level accounting courses to include three semester hours of graduate tax. THESE HOURS MUST BE TAKEN AFTER ADMISSION TO GRADUATE SCHOOL. If the courses are taken before admission to a graduate program, the classes will not be accepted, even if the school includes them as part of the graduate program. These courses cannot duplicate other courses which the applicant has taken and they cannot be used to accredit the non-accredited degree and satisfy the educational requirements. The applicant must complete the graduate school courses to validate the non-accredited degree. The applicant must also meet all other requirements for endorsement or transfer of credit. An evaluation of foreign transcripts must be completed by an evaluation service which has been approved by the Board (see Board Approval Evaluation Services).
EXAMINATION DATES: The following testing opportunities are available.
|Testing Available||Testing Not Available|
|April - May||June|
|July - August||September|
|October - November||December|
|January - February||March|
EXAMINATION SITES: Click on the following link to get a list of available sites: http://www.cpa-exam.org/.
LICENSURE BY ENDORSEMENT: Individuals who have passed the CPA Examination in other states, may apply for a Florida license. To obtain the required application visit our forms center page. The applicant will be notified within 30 days of any deficiencies.
The State of Florida offers two methods by which an individual who has passed the CPA examination in another State may obtain a Florida CPA license. If an individual has passed all four parts of the AICPA Uniform CPA Examination, in accordance with Florida's sitting rules, a transfer of credit to Florida may be applied for provided that a CPA license has not been applied for in another state. If an individual has applied for licensure in another state, or has a license from another state, that individual must use a procedure known as endorsement. Canadian Chartered Accountants who have passed the CAQEX examination may also apply for endorsement. All candidates must pass the Law and Rules examination which we provide.
TRANSFER OF CREDIT (ENDORSEMENT): If an applicant has passed the AICPA Uniform CPA Examination in another state, but has not applied for licensure in any state, the applicant may transfer the examination scores to Florida, provided the applicant meets Florida's educational and other requirements. The passing score on the examination is 75, for each part. One fact that often makes candidates ineligible for this method is referred to as sitting rule violations (see below). All transfers are done under the "new rule" education requirements and the applicant must pass the Law and Rules examination (with a score of 80 percent) as well as the CPA Examination, with a score of at least 75 on all four parts. The application must also include a request for interstate transfer of grades, this form should be sent to each state where the examination was taken or a license was granted. You may make copies of the form, if necessary. Applicants who passed the CPA Examination more than two years prior to application, must submit a CPE Reporting Form evidencing 80 hours of continuing education with at least 20 hours in accounting/auditing subjects, and not more than 20 hours in behavioral. All of the CPE must have been completed within the twenty-four months prior to application. Any self-study courses must be QAS approved. A list of approved courses can be found at www.nasba.org. Non-QAS approved self-study may be counted as behavioral not to exceed a total of 20 behavioral hours.
SITTING RULES: In order to transfer credit for the CPA Examination from another state, the applicant must have taken the examination in the same manner required for Florida candidates. Prior to 2004 all four parts of the examination must have been taken (not two parts) at a time. In order to receive credit for the parts passed, the candidate must pass at least two parts with a score of 75 or more and a score of at least 50 on the remaining parts. If the applicant obtained a score of at least 75 on three parts, then there is not a requirement as to the score on the fourth part. ALL PARTS OF THE EXAMINATION WHICH ARE NOT PASSED MUST BE TAKEN EACH TIME THE EXAMINATION IS TAKEN AND A SCORE OF AT LEAST 50 MUST BE OBTAINED ON THE PARTS NOT PASSED TO RECEIVE CREDIT FOR THE PARTS PASSED. Once an applicant passes two parts of the examination with a score of at least 50 on the remaining two parts, the applicant must pass the remaining parts within the next six times that the examination is given (three years) or the applicant must retake all four parts again.
ENDORESMENT-LICENSED IN ANOTHER STATE: The endorsement method is used when an applicant has a license from another state or is a Canadian Chartered Accountant. To use the endorsement method, the applicant must have an active license from some state and the applicant must meet Florida's educational requirements (see educational requirements). Any applicant who has had a license for two years or more must complete the Continuing Professional Education (CPE) form showing 80 total hours with 20 in accounting and auditing subjects and not more than 20 hours in behavioral courses. Any self study courses must be QAS approved. A list of approved courses can be found at www.nasba.org. Non-QAS approved self-study may be counted as behavioral not to exceed a total of 20 behavioral hours. Any self-study courses must be QAS approved. A list of approved courses can be found at www.nasba.org. Non-QAS approved self-study may be counted as behavioral not to exceed a total of 20 behavioral hours. The time period for these hours is the 24 months immediately prior to when the Board office receives the application. Applicants must have passed the AICPA Uniform CPA Examination with at least a grade of 75 on all four parts (or passed the CAQEX with a grade of 75 or better for Canadian Chartered Accountants.)
TWO-TIER STATES: Candidates, who have certificates, but not a license, from states such as Alabama, New York, and Illinois where the state gives applicants a certificate, once they pass the examination, should apply as transfer of credit applicants. If the applicant has held the certificate for two years or more, then the applicant must complete CPE as explained above. The certificate must be active.
FIVE-YEAR RULE: Florida Statute 473.308 (4) provides a means where applicants who have five years of public accounting experience (not governmental), after licensure, as a CPA, outside the State of Florida, may use the old rule even though they sat for the examination after 1983. Two of the five years experience must be in public accounting immediately prior to application.
RESIDENCY: Residency is not required.
OLD RULE EDUCATIONAL REQUIREMENTS: Applicants who were accepted to sit for (not necessarily passed) the AICPA Uniform CPA Examination in 1983 or earlier may use the "old rule" educational requirements. Applicants who use the "old rule" requirements will need to demonstrate one year of public or governmental accounting experience under the supervision of a CPA or a year of graduate school (12 semester hours accounting and 15 business and a total of 30 hours) before they can become licensed. The "old rule" requires a bachelor's degree (from an accredited college or university, unless one is using the provisions for applicants who have graduated from non-accredited schools (as explained below) and 18 semester hours of accounting courses which are above the elementary level and 27 semester hours business courses. Elementary accounting courses are never acceptable for credit toward the requirements. Courses for non-accounting majors and any MBA courses that are equivalent to elementary accounting are also not accepted for this requirement. Accounting courses taken at a community college or junior college are not acceptable towards the accounting requirements.
DUPLICATE COURSES: No credit will be given for courses which duplicate other courses for which the applicant has received credit. Review courses are considered as duplicates.
CLEP COURSES: CLEP courses cannot be used toward satisfying the requirements of the Accounting Education Program or the General Business Education Program. CLEP hours may be used toward the 30 semester hours in excess of the degree.