Florida CPA Requirements

 

 

Florida CPA Requirements

To obtain CPA licensure, you must meet the three Es: Education, Experience, and Exam. Please note there are different accounting and business education requirements for examination and licensure in Florida. See the sections below for these requirements.

 

Education Requirements for CPA Examination

  • Degree: Baccalaureate degree or higher from a regionally accredited university.
  • Accounting Coursework: 24 semester hours in upper division courses (beyond introductory level) to include auditing, cost accounting, financial accounting, accounting information systems, and taxation. Duplicate coursework is not acceptable. 
    Note: Credit by exam (i.e. CLEP) is not acceptable. AP credit is acceptable provided college credit was awarded.
  • Business Coursework: 24 semester hours in which 21 semester hours must be in upper level courses beyond the introductory level and at least 6 semester hours in business law with coverage of Uniform Commercial Code (UCC).
    Note: A maximum of 9 semester hours in computer courses and a maximum of 6 semester hours in statistics may be applied to the business course requirement.
  • Total Credit Hours: 120 semester hours
  • Additional Exam Information
    • Prior to Sitting for the Uniform CPA Exam: Must complete the degree requirement and accounting and business coursework requirements for examination.
    • Application Documents: Application documents found on board website (opens new window).

 

Education and Experience Requirements for CPA Licensure

The Bachelor of Science in Accounting (BSAC) program alone does not meet the education requirements to be licensed in Florida. The combination of the BSAC and the Master of Accounting (MAcc) program meets the education requirements for CPA examination and licensure.  In addition to the requirements listed above, students must complete the following to be licensed.

  • Accounting Coursework: 36 semester hours in upper division courses beyond the introductory level to include auditing, cost accounting, financial accounting, accounting information systems, and taxation. Duplicate coursework is not acceptable.
  • Business Coursework: 36 semester hours of upper division courses beyond the introductory level and at least 6 semester hours in business law with coverage of UCC.
  • Ethics Coursework: Not required
  • Total Credit Hours: 150 semester hours
  • Experience Requirements for Licensure
    • Minimum Work Experience: At least one year of full-time accounting experience which must be verified by a CPA who is licensed by a state or territory in the U.S. or chartered accountant experience recognized by the International Qualifications Appraisal Board (IQAB).

  

Additional information can be found on the Florida Board of Accountancy (opens new window) website.

 

Note: Completing a WGU degree program does not guarantee employment or licensure in any profession. Requirements for licensure in accounting vary from state to state. For example, some states require a background check that may disqualify you from obtaining a license if you have committed certain actions, crimes, or misdemeanors. Students should contact WGU Business Licensure at licensure@wgu.edu prior to contacting their State Board of Accountancy regarding education and experience requirements. The Licensure team is available to students and alumni for all accounting licensure questions and advisement.  Although the Licensure team can provide initial guidance, it is ultimately the student’s responsibility to continually check with the state licensing board where you intend to seek licensure to confirm all licensing requirements.

 

2/2019

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