Florida CPA Requirements
|Hours Required for Exam:
120 semester hours
|Hours Required for Licensure:
24 semester or 36 quarter hours of accounting education at the upper division level.
24 semester or 36 quarter hours in general business education.
Candidates have 3 years to apply for licensure after passing the Uniform CPA exam, otherwise an exam retake will be required.
The Certified Public Accountant certification is one of the most prestigious professional certifications available. It indicates that the accountant has satisfied a demanding set of educational, professional, and ethical standards. In addition, candidates must pass the rigorous CPA exam in order to earn the distinction of this credential.
Before candidates can sit for the exam in 2015, they must satisfy their state’s requirements and qualifications. Each state has its own set of eligibility requirements for the CPA exam, which should not be confused with licensing requirements. Below we will be discussing the requirements for the state of Florida.
Florida Eligibility Requirements for 2015
Unlike many other states, Florida does not have requirements for a candidate’s state residency or age to sit for the exam. Florida also does not conduct background checks. However, prospective CPA exam candidates must provide transcripts showing that they have earned 120 semester hours or 160 quarter hours of education from an accredited institution, which should include specific accounting and business courses as follows:
- 24 semester or 36 quarter hours in accounting education at the upper division level which shall include coverage of auditing, cost and managerial accounting, financial accounting, accounting information systems, and taxation.
- 24 semester or 36 quarter hours in general business education, including the equivalent of 6 semester or 8 quarter hours in business law courses which include coverage of the uniform commercial code, contracts and torts. Additional accounting course credits can be used to satisfy the remainder of the general business education requirements.
First-Time and Retake Applicants
Florida also has specific processes for first-time applicants and those who are retaking the exam in 2015. Florida considers candidates first-time applicants if they have never sat for the exam in Florida, or if the first attempt was prior to 1999. First-time candidates are processed through the Florida Board of Accountancy. Retake candidates must apply through CPA Examination Services (CPAES).
Application Process and Required Forms, Fees, and Transcripts
First time candidates must send a $50 nonrefundable application fee, official transcripts that prove satisfaction of the educational requirements, and the following forms to the Florida Board of Accountancy:
- DBPR 0010-2—Master Individual Application
- DBPR 0050-1—Explanatory Information for Background Questions
- DBPR 0060-1—General Explanatory Description
- DBPR CPA5007-1—CPA Examination Application
Candidates who have sat for the exam in a different state, regardless of whether they earned exam credit, must also send authorization formDBPR CPA 5012-1—Authorization for Interstate Exchange of Examination and Licensure Informationto each applicable state board of accountancy along with any processing fees those states require.
Application Deadlines for 2015
According to the Florida Institute of CPAs (FICPA), application deadlines are as follows:
First-time applicants for the May examination must submit their application postmarked by February 1 and first-time applicants for the November examination must submit their application postmarked by August 1. Applicants who have previously sat for the examination (in or out of the state of Florida) have until March 1 and September 1 to submit their application to sit for the examination. The Board of Accountancy must receive all required transcripts with all the required degrees and course grades posted at least 30 days prior to the examination date or the application will be denied.
Scheduling the Exam in 2015
Upon successful state application, candidates will receive a Notice to Schedule (NTS), which is valid for one testing event or six months, whichever comes first. The NTS lists the section(s) that the candidate is approved to take, as well as the deadline for testing. An examination appointment cannot be scheduled without a valid NTS. Once candidates receive their NTS, they can then contact Prometric to schedule the examination. All scheduling, rescheduling, or cancellation of testing appointments is done through Prometric.
Candidates may schedule and take each section of the CPA Exam only once during a testing window. Testing windows are as follows:
- January 1 through February 29
- April 1 through May 31
- July 1 through August 31
- October 1 through November 30
CPA Exam Fees
Candidates can take one or more sections of the exam at a time and must pay the following fees to CPA Examination Services at the time of application:
- Auditing and Attestation (AUD): $195.35
- Business Environment and Concepts (BEC): $176.25
- Financial Accounting and Reporting (FAR): $195.35
- Regulation (REG): $176.25
Before Scheduing your exam(s), prepare with:
Upon completing each section of the exam, candidates can obtain their scores online once NASBA has released the information. They can also elect to have exam scores mailed to them. See CPA Exam Score Release for more information. Also, you may be interested in knowing the difference between applying to take the CPA exam and applying for licensure.
If you still have questions about the Florida CPA Exam, education requirements, or the process as a whole, let us help. We can answer your questions and alleviate you concerns. After all, we've been helping exam candidates just like you since 1971. Since then, we've successfully helped more than 150,000 pass! Don't forget to ask about our Money-Back Guarantee and Pass Guarantee.
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