Florida CPA Requirements
Exam and License Requirements To Become a CPA
Florida CPA Requirements
Florida CPA Requirements
The Florida CPA license application process begins when you pass the CPA Exam's final section. 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 Requirements 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||No|
|International CPA Examination Program||Yes|
Florida’s CPA requirements are straightforward and aligned with those of other states in the U.S. Hence, you will require a Social Security number to apply for a CPA license in Florida.
- You don't need U.S. citizenship to sit for the CPA Exam.
- There are no age restrictions for becoming a certified public accountant in Florida.
- You don't need to be a resident of Florida to take the CPA Exam.
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
Each section requires a minimum passing score of 75. Candidates in Florida can get their CPA Exam scores through the Florida Department of Business and Professional Regulation (DBPR) or NASBA. If NASBA has not received your scores, you will not be able to access them. In addition, you need to pass all four sections of the CPA Exam within 18 months. Once you pass the exam, you are eligible to apply for your CPA license.
- 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.
Many states require you to sit for an ethics exam or go through an ethics course to obtain a CPA license. In Florida, applicants are not required to take an ethics course or exam.
NASBA's International CPA Examination Administration Program is designed for international candidates. Non-U.S. candidates must apply through a participating jurisdiction to sit for the Uniform CPA Exam and acquire the CPA license. Florida also participates in this International CPA Examination Program through which international candidates can take the CPA Exam.
Florida CPA Exam & Licensing - Cost and Fees
The initial application fee for the CPA Exam in Florida is $170, followed by examination section fee of $238.15. The application fee is paid to the state board, and the examination fee is paid to the NASBA.
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|
|Initial Application Fees||$170.00|
|Auditing and Attestation (AUD)||$238.15|
|Business Environment and Concepts (BEC)||$238.15|
|Financial Accounting and Reporting (FAR)||$238.15|
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.
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, as a licensee, must maintain accurate personal and professional information with DBPR. You must submit written and official documentation of the requested change. The CPA license renewal fee in Florida is $105 and 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
The CPA Exam is administered by CPA Examination Services (CPAES), a NASBA sub-division and held year-round. Candidates must check the target exam and score release dates before applying for the exam. The AICPA releases the CPA Exam score release dates biennially, with the scores accessible within 48 hours of the target score release date.
Here’s a guide to apply for the CPA Exam as a Florida CPA candidate.
Submit CPA Exam Application and Fees
Once you meet the Florida CPA Exam requirements, start the application process. You can apply for the exam and pay the application fee through Florida DBPR or NASBA's web portal. The application fees for the CPA Exam typically range from $100 to $200.
Obtain Authorization to Test (ATT)
NASBA will send you an ATT document allowing you to register for the CPA Exam as soon as your application has been accepted. For exam section registration, you must log into your NASBA account and enter your payment information. The cost of a single exam section is approximately $225. The cost of taking the entire exam is approximately $1,000. Due to the 90-day validity of your ATT, you'll need to plan out your CPA Exam sections before you sit for the exam.
Receive Your Notice to Schedule (NTS)
Within three to six weeks of submitting an application for the U.S. CPA Exam, you will receive a NTS. Only those with a NTS are eligible to sit for the Uniform CPA Exam. You will need your NTS when scheduling the CPA Exam through the Prometric website.
Schedule Your Exam With Prometric
Visit the Prometric testing center's website to make an appointment for your exam. In addition, you'll need your NTS number and the name of the testing center where you intend to take your exam. If you are not aware of the nearest Prometric center, searching on the internet will help.
Pass the CPA Exam
As mentioned previously, the passing score for each section of the CPA Exam is 75. Since the exam is offered year-round, you can schedule your exam at your convenience. The score release dates are easily available on the AICPA website. Before applying for a license, make sure you have passed all four sections of the exam. Do not forget to check the license requirements before applying for the CPA license in Florida.