CPA Exam Florida Educational Requirements

To become a CPA in Florida, candidates must meet education and work experience requirements. There are requirements to sit for the CPA exam and additional requirements to license as a CPA in Florida. If you are planning to license as a CPA in another state, please check with your State’s Board of Accountancy.

Total Credit Hours required to take the CPA Exam: 120 (must have Baccalaureate degree)
Total Upper-level Accounting Credits Required:

1. 24 upper-level accounting credit hours which must include 3 credit hours in each of the following subjects:

  • Financial
  • Cost/Managerial
  • Taxation
  • Auditing
  • Accounting Information Systems

2. Upper-level accounting courses include those numbered in the 3000, 4000, 5000, 6000, and 7000 range with prefixes ACG and TAX.

3. Upper-level accounting credits in excess of 36 may be counted as general business hours.

Total Upper-level General Business Credits Required:

1. 24 credit hours which must include 6 credits of business law with coverage of contracts, torts, and the UCC.
2. One course can be at a lower level (freshman or sophomore), the other course must be upper level (junior level or higher).

3. All general business credits must be upper level, except for:

  • Introductory Macro and Micro Economics
  • Business Law I
  • Introductory Business Statistics
  • Introduction to Computer Information Systems
  • Any written or oral communication course as described in Board of Accountancy Rule 21A-27.002(2)(b) (Subject to change)

4. Notes

  • 6000 (7000) level courses are only available to graduate (doctoral) students.
  • Business Law 1 and Legal Environment of Business are often considered duplicative regardless of course level.

For application forms and information concerning the CPA exam, visit the Florida Board of Accountancy web site.

CPA Licensure Florida Requirements
1. Total Credit Hours Required For Florida CPA Licensure: 150 (must have Baccalaureate degree)
2. Total Upper-level Accounting Credits Required: 36 credit hours
3. Total Upper-level General Business Credits Required: 39 credit hours (including six credits of Business Law)

CPA Exam Educational Requirements Diagram

Work Experience Requirement
One year of work experience under the supervision of a licensed CPA is required for licensure in the state of Florida. This includes any type of position involving the use of accounting, attesting, compilation, management advisory, financial advisory, taxation, or consulting skills. This may be gained in government, in industry, in academia, or public practice. This experience requirement may be met only after completing the educational requirements to sit for the exam.

Recommendations

Students are encouraged to satisfy the additional educational licensure requirements by pursing a graduate degree. Twenty-seven of the 30 credit hours in the Executive Master of Accounting (concentration in Forensic Accounting), Executive Master of Accounting (concentration in Business Valuation), and Executive Master of Taxation programs count toward the upper division accounting credits required to become a CPA in Florida; 3 credit hours in the programs count toward the upper level business section of the CPA in Florida.

Resources

Board of Accountancy Approved Course List

For information concerning the CPA exam in all 50 states, visit the National Association of State Boards of Accountancy web site.

CPA Review

The FAU School of Accounting Executive Programs does not endorse any one particular CPA Review course. However, we do suggest that students planning to sit for the CPA exam consider taking a review course.

FAU’s Testing Center offers the Becker CPA Review course. For more information, please visit: http://www.fau.edu/testprep/cpa.php