In order to become a certified public accountant (CPA) in Florida, applicants must meet a variety of minimum criteria. These requirements include completion of 120 semester hours of college credit, including 24 semester hours of 300 and 400 level accounting courses, and 24 semester hours of 300 and 400 level general business classes.
Upon completion of the college requirements, all CPA candidates must pass a Florida State examination and meet work experience requirements in order to receive a CPA license in the state. The following is a guide with basic information on the requirements to obtain a CPA license in the state of Florida.
Florida CPA Upper Division Accounting and General Business Hours
36 semester hours of 300 and 400 level accounting college credits are required to obtain a CPA license in Florida. In order to sit for the certification exam, 24 credit hours of the 36 credit hour requirement must be completed first. Courses that count toward the upper division accounting hours required for CPA licensure include, auditing, financial, cost and managerial, and taxation.
39 semester hours of 300 and 400 level general business college credits are required for a CPA license in Florida. In order to sit for the certification exam, 24 credit hours of the 39 credit hour requirement must be completed first. In addition, the business law requirement is six semester hours, of which one course may be of 100 or 200 level.
Florida CPA Exam
Be aware that Florida CPA examinations are not available during the last month of any quarter (March, June, September, and December). Upon completing all educational requirements, applicants may submit their application for the CPA exam.
The 2010 Florida CPA application fee is $50. If applicable, submission of any interstate exchange of examination must accompany the application.
Work Experience Requirements
In order to qualify for CPA licensure in the state of Florida, all applicants must complete one year of work experience. The state of Florida defines one year as 52 weeks of full-time work, or 104 weeks of part-time work.
A licensed CPA must supervise all applicable work experience. The work experience can occur before the exam, after the exam, or a combination of both.
Issuance of Florida CPA License
Upon completion of the educational requirements, the work experience requirements, and the CPA exam, an application for the actual Florida CPA license may be submitted.
Be prepared to provide proof that all of the above requirements have been met via college transcripts, and proof of work experience. If the applicant does not obtain Florida CPA licensure within three years of passing the CPA exam, the exam must be retaken.
Source:
Florida Department of Business and Professional Regulation, “Division of Certified Public Accounting" (accessed 3/5/2010)
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