Division of Certified Public Accounting

LICENSURE REQUIREMENTS

Two-tier states are defined as states that issue a certificate for successful completion of the AICPA Uniform CPA examination and a license to practice once licensure requirements are met.  Applicants who have certificates, but not a license, from states such as Alabama and Illinois must apply as transfer of credit applicants. Applicants who transfer exam credit must meet the new rule educational requirements. Regardless of the length of time the applicant has held the certificate, if the AICPA Uniform CPA exam was passed two or more years prior to application in Florida, then the applicant must complete CPE as explained above. Furthermore, the certificate must be active in order to complete the transfer of credit.

ORIGINAL LICENSURE

Florida CPA examination candidates who pass the examination in accordance with Florida’s rules are automatically mailed a CPA licensure package by the Florida Board of Accountancy. Applicants must apply for licensure within one year of receiving the licensure package. If an applicant does not apply for licensure within this one year period, CPA examination grades expire and the applicant must reapply and retake the CPA examination. Furthermore, applicants will be required to meet the education requirements in effect at the time of the new application.

To successfully obtain an original license a candidate must

• Submit CPA Original Licensure application and $50.00 nonrefundable fee within one year of receipt
• Score 80% (20 out of 25) on the Florida Laws and Rules Examination
• *Evidence one year of acceptable work experience.
• Submit official transcripts evidencing completion of a baccalaureate degree, plus an additional 30 semester hours/45 quarter hours of education in excess of the baccalaureate degree to include 12 semester hours/18 quarter hours of upper division accounting and 15 semester/22 quarter hours of upper division general business courses.

*Work experience shall include any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills, all of which must be verified by a certified public accountant who is licensed by a state or territory of the United States and who has supervised the applicant. This experience is acceptable if it was gained through employment in government, industry, academia, or public practice and constituted a substantial part of the applicant's duties.

The experience must either average at least twenty (20) hours a week over no more than one hundred and four (104) weeks or average no more than forty (40) hours a week over no more than fifty-two (52) weeks. Reasonable vacation time and sick leave or other required absences may be permitted. The supervisor, in her or his report to the Department, shall certify that the applicant rendered such services as are customarily performed by full-time, regularly employed staff employees for a minimum of 2,000 hours gained over a period of not less than fifty-two (52) or more than one hundred and four (104) weeks. The sequence of the experience is considered immaterial, that is, whether the experience was secured before or after taking the examination, or partly before the examination and partly after the examination, provided the two periods combined equal at least one year.