Florida’s dynamic economy and favorable tax environment create exceptional opportunities for Certified Public Accountants. As the nation’s third most tax-friendly state and premier retirement destination, Florida attracts significant wealth management and financial planning expertise. With households aged 65-75 possessing twelve times the wealth of younger demographics, the demand for sophisticated accounting services continues to expand throughout the Sunshine State.
The path to CPA licensure in Florida represents a strategic professional investment, opening doors to specialized practices ranging from boutique retirement consulting firms to major international accounting organizations. This comprehensive guide provides detailed insights into Florida CPA requirements, examination processes, and career development pathways for 2025.
Florida CPA Requirements at a Glance
Understanding Florida’s CPA licensure framework begins with recognizing the state’s comprehensive approach to professional certification. The Florida Board of Accountancy maintains rigorous standards that ensure CPAs possess both theoretical knowledge and practical competence.
Navigate to specific sections:
- Educational Requirements
- CPA Examination Process
- Experience Requirements
- License Application
- Continuing Education
- Florida CPA Salary Data
- Frequently Asked Questions
Step 1: Meet Florida’s CPA Educational Requirements
Florida mandates comprehensive educational preparation for CPA candidates, reflecting the profession’s complex responsibilities and evolving regulatory landscape. The state’s 150-hour requirement aligns with national standards while incorporating specific coursework provisions.
Core Educational Standards
CPA certification in Florida requires:
- Bachelor’s degree or higher from an accredited institution
- 150 semester hours (200 quarter hours) of college credit
- Specific coursework in accounting and business disciplines
Since standard bachelor’s degrees typically comprise 120 semester hours, aspiring CPAs must pursue additional education through master’s programs in accounting, post-baccalaureate certificates, or integrated five-year CPA track programs.
Detailed Coursework Requirements
Florida’s coursework specifications ensure comprehensive professional preparation:
Accounting Course Requirements (36 semester hours)
- Taxation principles and applications
- Auditing standards and procedures
- Financial accounting and reporting
- Cost and managerial accounting
- Accounting information systems
- Maximum 3 semester hours for internship credit
General Business Requirements (39 semester hours)
- Business law (6 semester hours minimum) covering:
- Torts and liability
- Contract law
- Uniform Commercial Code
- Economics and finance
- Management and organizational behavior
- Marketing principles
- Maximum 9 semester hours in computer courses
- Maximum 6 semester hours in upper-division statistics
Institutional Accreditation Requirements
Florida recognizes degrees from institutions accredited by:
- Middle States Commission on Higher Education
- New England Commission of Higher Education
- Higher Learning Commission
- Northwest Commission on Colleges and Universities
- Southern Association of Colleges and Schools
- WASC Senior College and University Commission
International Credential Evaluation
Candidates with international education must obtain evaluations from Board-approved agencies:
- Academic Credentials Evaluation Institute
- Educational Credential Evaluators
- Josef Silny & Associates
Pro Tip: Begin planning your 150-hour requirement early in your undergraduate program. Many Florida universities offer integrated programs designed specifically for CPA track students, potentially saving time and tuition costs.
Step 2: Pass the Uniform CPA Examination
The Uniform CPA Examination represents a critical milestone in professional certification, testing candidates’ technical knowledge and practical application abilities across four comprehensive sections.
Examination Eligibility
Florida permits examination before completing full licensure requirements. Candidates qualify with:
- 120 semester hours (160 quarter hours) completed
- 24 semester hours in upper-division accounting
- 24 semester hours in general business (21 upper-division)
- 6 semester hours in business law coursework
Application Process
First-Time Candidates:
- Submit application via Florida Department of Business and Professional Regulation
- Include $50 application fee and official transcripts
- Mail to:
State of Florida Department of Business and Professional Regulation 1940 North Monroe St. Tallahassee, FL 32399-0783
Re-examination Candidates:
- Register online through NASBA’s portal
- Fees vary from $60-$105 per section
Examination Administration
Schedule examinations through Prometric testing centers within six months of receiving your Notice to Schedule (NTS).
Performance Standards
- Minimum passing score: 75 for each section
- 18-month window to pass all four sections
- Continuous testing windows throughout the year
- Score release typically within 10 business days
For comprehensive examination preparation strategies, explore our Uniform CPA Exam guide.
Step 3: Obtain Qualifying Work Experience
Professional experience requirements ensure Florida CPAs develop practical competencies essential for public trust and client service excellence.
Experience Specifications
Florida mandates one year of qualifying experience with these parameters:
- Supervision: Licensed CPA or IQAB-recognized Chartered Accountant
- Duration: Minimum 2,000 hours over 52-104 weeks
- Schedule: At least 20 hours weekly
- Timing: May be obtained before or after the examination
Qualifying Experience Categories
Acceptable experience encompasses:
- Public accounting practice
- Government accounting and auditing
- Internal audit functions
- Management accounting in industry
- Tax preparation and consulting
- Financial advisory services
- Academic instruction (with practice component)
Documentation Requirements
Submit the Verification of Work Experience form directly from your supervising CPA to the Florida Board.
Important Note: Experience gained before completing educational requirements cannot count toward the one-year requirement. Plan your career progression accordingly.
Step 4: Apply for CPA Licensure
Upon satisfying education, examination, and experience requirements, candidates proceed with a formal licensure application.
Application Timeline and Process
- Automatic Package Distribution: Florida’s Division automatically mails application materials after posting passing CPA exam scores
- Document Compilation: Gather required materials:
- Completed application forms
- Official transcripts
- Verification of Work Experience
- $50 licensure fee
- Submission Deadline: Return within three years of receipt
- Processing: Monthly license issuance (except December)
License Transfer and Endorsement
Transfer Candidates (Certificate Holders):
- Apply as a transfer credit applicant
- Meet Florida’s educational requirements
- Complete CPE if exam passed 2+ years prior
Endorsement Candidates (Licensed CPAs):
- Submit endorsement application with $300 fee
- Demonstrate exam passage and good standing
- Provide 80 hours of CPE if applicable
Step 5: Maintain Your License Through Continuing Education
Florida’s continuing professional education requirements ensure CPAs maintain contemporary knowledge and evolving competencies.
Biennial CPE Requirements
Renewal Deadlines and Extensions
- Standard Deadline: June 30 of the renewal year
- First Extension: September 15 (requires 8 additional A&A hours)
- Final Extension: December 31 (requires 16 additional A&A hours)
- Renewal Fee: $105 biennial
Access approved ethics providers through the Florida Board’s official listing.
Florida CPA Salary Expectations
Compensation for Florida CPAs reflects the state’s diverse economy and regional variations in cost of living and industry concentration.
Statewide Salary Overview
According to the Bureau of Labor Statistics, Florida’s 90,880 accountants and auditors earn competitive compensation that aligns with national standards, while also benefiting from the state’s tax advantages.
Regional Salary Variations
Metropolitan areas demonstrate significant compensation differences based on industry concentration and economic factors:
Major employers include international firms such as PwC (with over 600 Florida CPAs), regional practices, and specialized boutique firms that focus on retirement planning and wealth management.
May 2024 Bureau of Labor Statistics salary data for Accountants and Auditors reflect state and national data, not school-specific information. Conditions in your area may vary. Data accessed June 2025.
Frequently Asked Questions About Becoming a CPA in Florida
How long does it take to become a CPA in Florida?
Typically 5-7 years total, including 4-5 years for education (bachelor’s degree plus additional credits for the 150-hour requirement), 6-18 months for exam preparation and passing all four sections, and 1 year of required supervised work experience. The timeline varies based on individual circumstances and whether you pursue full-time or part-time education.
What is the total cost of becoming a CPA in Florida?
Total costs typically range from $3,000 to $8,000 beyond education expenses, including: CPA exam fees ($1,000-$3,000, depending on retakes), application and licensing fees ($200-$400), review courses ($1,500-$4,000), and continuing education. Educational costs for the 150-hour requirement vary significantly depending on the institution chosen.
Can I start working before completing all CPA requirements?
Yes, many candidates begin their accounting careers before achieving full CPA licensure. You can work under titles like “Staff Accountant” or “Junior Accountant” while completing exam and experience requirements. However, you cannot represent yourself as a CPA or perform attest services until you are fully licensed.
Does Florida accept CPA licenses from other states?
Florida offers licensure by endorsement for CPAs licensed in other states. You must demonstrate good standing in your current jurisdiction, meet Florida’s education requirements based on when you initially sat for the exam, and complete 80 hours of CPE if more than two years have passed since exam completion.
What happens if I don’t pass all the CPA exam sections within 18 months?
If you don’t pass all four sections within the 18-month window, you lose credit for the earliest passed section and must retake it. The clock resets with each new section passed, so strategic scheduling is essential. Many candidates benefit from intensive study periods to minimize this risk.
Are online accounting programs accepted for Florida CPA requirements?
Yes, Florida accepts online programs from institutions that are appropriately accredited. The key is ensuring the institution holds regional accreditation recognized by the Florida Board of Education. Many respected universities offer online accounting degrees specifically designed to meet CPA requirements.
How often do Florida CPA requirements change?
The Florida Board of Accountancy periodically updates its requirements to reflect evolving professional standards and best educational practices. Significant changes typically include transition periods. Stay informed through the Board’s official communications and professional organizations, such as the Florida Institute of CPAs.
