Curious about what it takes to become a Certified Public Accountant (CPA) in Florida? Let’s dive into the unique rules and requirements of the state’s CPA licensure process.
Florida CPA Requirements
The Florida CPA license application process begins when you pass the CPA Exam's final section. You can apply for the CPA license once you have received notification from the National Association of State Boards of Accountancy (NASBA). You must complete the licensing process within 3 years of passing the CPA Exam; otherwise, the candidate's CPA Exam scores will expire.
| Social Security Requirements | Yes |
| Age, Citizenship, and Residency Requirements |
|
| Good Moral Character | Yes |
| Education Requirement for Licensure | 150 hours (including a bachelor’s degree) |
| Exam Passing Requirements | Score 75 to pass the exam |
| Work Experience Requirements | 1 year of work experience |
| Ethics Exam Requirements | An ethics exam is not required. |
| International CPA Examination Program | Florida participates in the International CPA Exam program. |
The education requirement to sit for the CPA Exam is as follows:
- 120 semester hours or 180 quarter hours in total
- 24 semester or 36 quarter hours in upper-division accounting courses that include:
- Coverage of auditing and cost accounting
- 3 semesters or 4 quarter hours in financial accounting
- 3 semesters or 4 quarter hours in taxation
- 24 semester or 36 quarter hours of upper-division general business courses that include:
- 3 semesters or 4 quarter hours in business law based on U.S. Law
The education requirement for a CPA license is as follows:
- 150 semester hours or 225 quarter hours in total
- 30 semester hours or 45 quarter hours in upper-division accounting courses in total
- 36 semester hours or 54 quarter hours of upper-division general business courses in total
- 1 year of work experience consisting of at least 20 hours per week over a maximum of 2 years
- You can also have 40 hours per week of work experience over a maximum of 1 year, fulfilled before, during, or after the CPA Exam.
- Your work experience must include accounting, attest, compilation, management advisory, financial advisory, tax, or consulting services.
Florida CPA Exam & Licensing: Cost and Fees
The exam application fee for the CPA Exam in Florida is $96, followed by an examination section fee of $262.64 for each section. The application fee is paid to the state board, and the examination fee is paid to NASBA.
The CPA license application for Florida costs approximately $50 and is non-refundable. You will be required to show evidence of 1 year of acceptable work experience, as mentioned above under the work experience requirements. Additionally, submitting official transcripts that attest to completion of the required hours is mandatory.
Note: No provision exists for withdrawing from the examination and/or requesting an extension to your current Notice to Schedule (NTS). The application and/or exam fees are non-refundable.
| Florida CPA Exam Fees | |
|---|---|
| Exam Application Fee | $96 |
| Auditing and Attestation (AUD) | $262.64 |
| Financial Accounting and Reporting (FAR) | $262.64 |
| Regulation (REG) | $262.64 |
| ISC/BAR/TCP | $262.64 |
| Total: | $1,146.56 |
Pass the 3 core sections, AUD, FAR, and REG, and 1 discipline section: Information Systems and Controls (ISC), Business Analysis and Reporting (BAR), or Tax Compliance and Planning (TCP).
Florida CPA License Renewal Requirements
The Florida CPA license must be renewed every 2 years by Dec. 31 of the renewal year. The renewal period runs from Oct. 1 through Dec. 31, with renewal notices typically sent in late September. The biennial renewal fee is $100. Licensees must also keep all personal and professional information up to date with the Florida Department of Business and Professional Regulation (DBPR) and submit official documentation for any requested changes.
Note: DBPR no longer sends out physical licenses. You can get your print license by logging into your online account with the department.
Florida CPA Continuing Education Requirements
CPAs must renew their licenses every 2 years to continue practicing. Candidates must meet the Continuing Professional Education (CPE) requirement by June 30. You will also need the documents to complete the CPE in case your license is subject to a CPE audit. You must complete 80 CPE hours, which include 8 hours each in accounting and auditing, 4 hours of board-approved ethics, and at least 20 hours in behavioral subjects.
Florida CPA Exam: Exam Dates, Score Release, and Scheduling
Navigating the Florida CPA Exam process involves understanding the exam dates, score release dates, and the detailed section scheduling process. Here’s what goes in from score release to applying for the CPA Exam as a Florida CPA candidate.
Exam Dates & Score Release
The CPA Exam is administered by CPA Examination Services (CPAES), a NASBA subdivision. Candidates must check the target exam and score release dates before applying for the exam. The American Institute of Certified Public Accountants (AICPA®) releases the CPA Exam score release dates with the scores accessible within 48 hours of the target score release date.
Exam Section Scheduling
Here is a list of everything you need to know to apply for and schedule your CPA Exam:
To apply for the Florida CPA Exam, an Okta account is essential. Creating the account will give you access to the CPA portal application dashboard. You will get your NTS and make all the payments through this portal. Also, you can manage your documents from here.
Start the education evaluation process by applying through the portal. Evaluation is done to make sure that you are eligible to take the CPA Exam in Florida. All your educational transcripts must be sent to CPAES directly from your institutions. When the evaluation is completed, the homepage of your portal will show your evaluation status as eligible. In addition, if you have completed your education outside the U.S., you can choose any of the below-mentioned services to get the evaluation done.
- NASBA International Evaluation Services (NIES)
- Foreign Academic Credential Service, Inc. (FACS)
- Educational Records Evaluation Service, Inc. (ERES)
Once you get your eligibility confirmation, you can proceed with the exam section application. You can only apply for 1 section per application. You will receive NTS under your name soon after the application process is completed. You will also get a Candidate Exam Section ID (CES ID). You will receive an NTS for each section post the application process.
Visit the Prometric testing center’s website to make an appointment for your exam. In addition, you’ll need your NTS number and CES ID to schedule the CPA Exam section.
The passing score for each section of the CPA Exam is 75. You must pass all the sections within 30 months.
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CPA Exam Scheduling & Registration
Don’t know how to schedule your CPA Exam? Here’s an in-depth guide to CPA Exam scheduling and registration to help you out.
Planning to take the CPA Exam soon? Read about the pass rates over the years to get a general idea of the difficulty level of the exam.
Want to know how you will be graded on the CPA Exam? Learn about the standard scoring and grading system of the CPA Exam.
