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CPA Exam Educational Requirements in Florida

In May of 2008, Florida law changed for CPA candidates in Florida. Specific implementation rules will be forthcoming from the Florida Board of Accountancy. The requirements, subject to implementation rules by the Board, are as follows:

To Sit for the CPA Exam:

• 120 semester hours.
• 24 semester hours of upper division accounting coursework to include coverage of auditing, financial, taxation, cost/managerial, and accounting information systems (above the 2000 level).
• 24 semester hours of general business coursework, including 6 semester hours of business law with coverage of contracts, torts, and the UCC.

For CPA Licensure:

• 150 semester hours (Baccalaureate degree w/major in accounting or its equivalent plus at least 30 semester hours in excess of those hours required for a 4-year degree).
• 36 semester hours of upper division accounting coursework to include coverage of auditing, financial, taxation, cost/managerial, and accounting information systems (above the 2000 level).
• 39 semester hours of general business coursework including 6 semester hours of business law with coverage of contracts, torts, and the UCC.
• 1 year of work experience (for applicants after 12/31/2008). This includes any type of service or advice involving the use of accounting, attesting, complication, management advisory, financial advisory, taxation, or consulting skills. This may be gained in government, in industry, in academia, or public practice.

It is recommended that students satisfy the educational licensure requirements by completing the Master of Accounting (MAcc) program. The masters program provides the best preparation for entrance into the accounting profession. In the masters program, students may specialize among subject areas which include accounting information systems, auditing, corporate accounting, or taxation.

Students may also qualify for the educational requirements of licensure without completing the MAcc program by taking additional courses beyond those required for the bachelors degree. Students must complete 150 semester hours of college level work including 39 semester hours in general business and 36 semester hours of upper-level accounting as described above. All general business hours must be at the upper-division level, except for Introductory Macro and Micro Economics, Business Law I, Introductory Business Statistics, Introduction to Computer Information System, and any written or oral communication course as described in Board of Accountancy Rule 21A-27.002(2)(b) (Subject to change).

At FSU, general business hours include ECO 2013, ECO 2023, STA 2023, and all courses with the following prefixes BUL, FIN, GEB, ISM, MAN, MAR, QMB, REE, RMI. Upper-level accounting courses include all 3000, 4000 and 5000 level courses with prefixes ACG and TAX (except ACG 3171, ACG 3331, and ACG 5026). Upper-level accounting hours above 36 may be counted as general business hours.

For application forms and information concerning the CPA exam, go to the Florida Board of Accountancy website: http://www.myflorida.com/dbpr/cpa/index.html

Applications are accepted continuously. If the original application is complete (including transcripts), the Board will inform you within 30 days regarding eligibility for the exam. If you are eligible, you will be given information as to how to set up an exam time. If the original application is not complete, the Board will inform you of any deficiencies (e.g., transcripts not complete, etc.,) and you can submit more information up to 90 days from the original application date. After 90 days, you will have to “start over” with a new application.

December 1, 2008