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 charts 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. *

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). **

Total Credit Hours

120 semester hours

* Credit by exam (i.e. CLEP) is not acceptable. AP credit is acceptable provided college credit was awarded.

** 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.

 

Exam

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.

 

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.

 

Education Requirements for CPA Licensure

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

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 website.

 

Note: 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.

 

11/2018

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