Florida CPA Requirements

Educational Hours Required for Exam 120 Semester Hours
Educational Hours Required for Licensure 15 Hours
Residency Required No
Degree Required Bachelor's
Minimum Age None
Application Fee $50.00
Additional Requirements
  • 24 semester or 36 quarter hours of accounting  education at the upper division level.
  • 24 semester or 36 quarter hours in general  business education.
Additional Note 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, 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

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.

Preparing for the Exam

Currently, the average pass rate for any given section of the exam is about 50%, which is a great indicator of the exam's difficulty. This is where a great CPA Review Course is instrumental. Review Courses have been preparing accounting professionals to pass the exam for years. Just about every accountant that has become a CPA utilized a review program. In other words, they are a worthy investment.

The CPAExam.com CPA Review Course Comparison Chart can help you select the best course for you.

Scheduling the Exam

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 wellas 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

Receiving Scores

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.