State Requirements


State & Territory Requirements

Last Updated 5/30/2019


Age Requirement None
Citizenship Requirement No
Residency Requirement No
Social Security # Requirement Yes
Education Requirement for Licensure 150 hours (including B.A.)
Participates in International Examination Program Yes
Hours in Accounting: 30 semester hours of upper-division accounting covering taxation, auditing, financial and cost/managerial. Also required for licensure: 36 semester hours in upper division business courses that include 3 semester hours (or 4 quarter hours) of business law.
Exam sitting requirements: 120 hours (including B.A.)
Experience Requirements: 1 year experience, verified by a licensed CPA, providing any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills in government, industry, academia, or public practice.
Ethics Exam: No ethics exam
State Society

Florida Institute of Certified Public Accountants

Jennifer Allen


3800 Esplanade Way; Suite 210

Tallahassee, FL



State Board

Florida Board of Accountancy


240 NW 76 Drive

Suite A

Gainesville, FL


Information for first-time applicants - CPA Examination Services


*Quarter credit hours are also accepted and are equivalent to 2/3 of a semester hour (divide quarter credits by 1.5 or multiply semester credits by 1.5).
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