Florida CPA Requirements
Exam and License Requirements To Become a CPA
Want to learn all about the CPA Exam?
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 three 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 B.A.) |
| Pass the Exam | Score 75 to pass the exam |
| Work Experience | 1-year work experience |
| Ethics Exam Requirements | 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
- Three semester or four quarter hours in financial accounting
- Three semester or four quarter hours in taxation
- 24 semester or 36 quarter hours of upper-division general business courses that include:
- Three semester or four quarter hours in business law based on U.S. Law.
The education requirement for a CPA licensee is as follows:
- 150 semester or 225 quarter hours in total.
- 30 semester or 45 quarter hours in upper-division accounting courses in total.
- 36 semester or 54 quarter hours of upper-division general business courses in total
Work Experience Requirements
- 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 education evaluation application fee for the CPA Exam in Florida is $50, followed by an examination section fee of $344.80 for each section. The application fee is paid to the state board, and the examination fee is paid to the NASBA.
The CPA license application for Florida costs around $50.00 and is non-refundable. You will be required to show evidence of one year of acceptable work experience, as mentioned above under the work experience requirements. Also, submitting official transcripts attesting to completing the required hours is mandatory.
Note: No provision exists for withdrawing from the examination and/or requesting an extension to your current NTS. The application and/or exam fees are non-refundable.
| Florida CPA Exam Fees | ||
|---|---|---|
| Education Evaluation Application Fee | $50 | |
| Auditing and Attestation (AUD) | $344.80 | |
| Financial Accounting and Reporting (FAR) | $344.80 | |
| Regulation (REG) | $344.80 | |
| ISC/BAR/TCP | $344.80 | |
| Total: | $1429.20 | |
[Information Systems and Controls (ISC), Business Analysis and Reporting (BAR), Tax Compliance and Planning (TCP)]
Florida CPA License Renewal Requirements
The Florida CPA license must be renewed every other year by December 31 beginning with the year of issue. During this time, you may renew your license for the subsequent re-establishment period. The agency typically sends out notices of renewal during the final week of September. You must maintain accurate personal and professional information with DBPR. You also have to submit written and official documentation of the requested change. The CPA license renewal fee in Florida is $105 and is paid every other year.
Note: The Department 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 two years to continue practicing. Candidates are no longer required to submit Continuing Professional Education (CPE) as a condition of renewal after June 30, 2011.
However, candidates still need to meet the CPE requirement by June 30th. You will also need the documents for completing the CPE in case your license comes under the CPE audit. You must complete 80 CPE hours, which include eight hours each in accounting and auditing, four 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 sub-division. Candidates must check the target exam and score release dates before applying for the exam. The AICPA releases the CPA Exam score release dates with the scores accessible within 48 hours of the target score release date.
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 CP 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)
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.
