Florida (FL) CPA Exam Requirements

Florida (FL) CPA Exam Requirements say that you must be declared eligible for the CPA examination and then licensed by the state. An individual becomes eligible for the CPA exam by meeting specific requirements that are determined by the board of accountancy for their specific jurisdiction. Below are the various Florida CPA Exam requirements:

Florida CPA Exam Education Requirements

  • Minimum Degree Required: None
  • 150 Semester Hours Required to Sit for the Exam? No
  • Completion of 120 semester or 160 quarter hours 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 which shall include not less than the equivalent of 6 semester or 8 quarter hours in business law courses which include coverage of the uniform commercial code, contracts and torts.
  • Candidates may apply to sit for the exam with 120 semester hours.
  • Need 150 hours to be granted licensure, but do not need 150 to sit for the exam.
  • Candidates who pass the exam have three years to apply for licensure or CPA exam grades expire and applicant must reapply and retake the CPA exam.

Florida CPA Exam Age Requirements

Age Minimum: None

Florida CPA Exam Residency Requirements

U.S. Citizenship Required: No

Must be a resident, employee, OR have office in the state? No

Application Process

  1. Review the exam requirements
  2. Submit the exam application + enroll in Surgent CPA Review
  3. Request and forward transcripts. Contact any educational institutions attended and request that transcripts be forwarded to the Florida Board of Public Accountancy for their evaluation. Now is a great time to start studying with Surgent CPA Review.
  4. Pay the exam fees. After receiving approval from the Board, you may then apply to CPA Examination Services to take the examination. You are able to apply for one or more sections of the exam at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months. All candidates are required to pay exam fees of $784.10 and registration fees of up to $105, depending on the number of sections. After receiving the required information, CPA Examination Services will issue your Authorization to Test (ATT) to the National Association of State Boards of Accountancy (NASBA). You will receive a Notice to Schedule (NTS) which is good for six months; however, since every third is non-testing, the NTS covers four testing months.
  5. Schedule your exam. Your NTS allows you to start scheduling your exams. You can sit for the exam parts in any sequence so you can plan your reviews to coincide with your exam scheduling. The most efficient approach is to sit for two parts in each exam window; however, exam fees paid for parts not taken are not refundable. Exam times are scheduled with Prometric and can be set up online at www.prometric.com/cpa. You can take the exam at a site in Coral Springs, Davie, Fort Myers, Gainesville, Jacksonville, Maitland, Miami, Sarasota, Tallahassee, Tampa, Temple Terrace, or any other Prometric location that is convenient to you.

Key Exam Process Links for Florida

Florida CPA Exam FAQs

Florida CPA Application Process

Florida CPA Application Forms

Florida CPA Statutes

AICPA

NASBA

State CPA Society

Florida CPA Exam Fees

Initial Application Fee: $50

Audit: $193.45

Financial: $193.45

Regulation: $173.60

Business: $173.60

Total: $784.10

Other fees: Re-exam registration fee (varying amounts based on number of parts)