CPAInformation
CPA Exam Florida Educational Requirements
Total Credit Hours required to sit for the CPA Exam: 120 (must have Baccalaureate degree)
Total Upper-level Accounting Credits Required: 24 upper-level accounting credit hours which must include 3 credit hours in each of the following subjects: Financial (ACG 3131, Intermediate Theory 1), Cost/Managerial (ACG 3341, Cost Accounting), Taxation (TAX 4001, Federal Taxation 1), Auditing (ACG 4651, Auditing & Assurance Services), and Accounting Information Systems (ACG 4401). Upper-level accounting courses include those numbered in the 3000, 4000 and 5000 range with prefixes ACG and TAX. Upper-level accounting credits in excess of 36 may be counted as general business hours.
Undergraduate Accounting Course Flowchart
Total Upper-level General Business Credits Required: 24 credit hours which must include 6 credits of business law with coverage of contracts, torts, and the UCC. One course can be at a lower level (freshman or sophomore), the other course must be upper level (junior level or higher). Note: Business Law 1 and Legal Environment of Business are often considered duplicative, regardless of course level. All general business credits must be upper level, except for Introductory Macro and Micro Economics, Business Law I, Introductory Business Statistics, Introduction to Computer Information Systems, and any written or oral communication course as described in Board of Accountancy Rule 21A-27.002(2)(b) (Subject to change).
For application forms and information concerning the CPA exam, visit the Florida Board of Accountancy web site.
CPA Licensure Florida Requirements
Total Credit Hours Required For Florida CPA Licensure: 150 (must have Baccalaureate degree)
Total Upper-level Accounting Credits Required: 36 credit hours
Total Upper-level General Business Credits Required: 39 credit hours (including six credits of Business Law)
Work Experience Requirement
One year of work experience under the supervision of a licensed CPA is required for licensure in the state of Florida. 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. This experience requirement may be met only after completing the educational requirements to sit for the exam.
Recommendations
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 undergraduate courses beyond those required for the baccalaureate degree.
Resources
Board of Accountancy Approved Course List
For information concerning the CPA exam in all 50 states, visit the National Association of State Boards of Accountancy web site.
CPA Review
The School of Accounting does not endorse any one particular CPA Review course. However, we do suggest that students planning to sit for the CPA exam consider taking a review course.
Updated 8/12/11 by Susan Dobson