Florida CPA Ethics Exam Requirements
In Florida, CPA candidates are not required to pass a separate ethics exam, such as the AICPA Professional Ethics Exam, to obtain licensure. However, they must complete a 3-semester hour ethics course approved by the Florida Board of Accountancy, which covers Chapters 455 and 473 of the Florida Statutes and related administrative rules, as part of the 150-hour education requirement for licensure.
Once licensed, Florida CPAs must complete 4 hours of board-approved ethics Continuing Professional Education (CPE) every two years, as part of the 80-hour CPE requirement for license renewal. These ethics courses must continue to address Florida-specific statutes and rules.
This approach reflects Florida’s emphasis on both pre-licensure ethics education and ongoing ethical training throughout a CPA’s professional career.
For more details, visit the Florida Board of Accountancy website at www.myfloridalicense.com/DBPR/cpa, or email the Board at CPA.Applications@myfloridalicense.com. Applicants may also call the Florida Department of Business and Professional Regulation at (850) 487-1395.