CPA Requirements in Florida: Education, Exam, and Experience Rules

ByCPA Guru

Florida’s CPA Board, operating under the Department of Business and Professional Regulation (DBPR), is generally considered one of the more candidate-friendly state boards. If you’re planning to license in Florida — or transfer a license here — these are the rules to plan around. Always confirm current specifics directly with the Florida BOA before you commit; requirements change, and Florida (like most states) periodically updates its rules.

Who licenses CPAs in Florida

The Florida Board of Accountancy is the licensing authority. They evaluate your education, process exam applications, verify experience, and issue your license. Their site at https://www.myfloridalicense.com/DBPR/certified-public-accounting/ is the authoritative source for current requirements and fees.

The three E’s in Florida

Education

Like nearly all US jurisdictions, Florida requires 150 semester hours of education for licensure — about 30 hours beyond a typical bachelor’s degree. Within those 150 hours, the state specifies minimums for upper-level accounting and business-related coursework, and most states also have an ethics-coursework component. The 150-hour total is largely stable across states; the breakdown of what counts within the 150 is what varies, and that’s where Florida candidates trip up most often.

Keep this current: Insert Florida’s exact current breakdown — accounting hours, business-related hours, ethics-specific hours, and any additional course requirements — from the Florida BOA’s published handbook. Update annually.

For the national framework, see CPA requirements by state and the broader CPA exam guide.

Exam

You must pass the Uniform CPA Examination — the three Core sections (FAR, AUD, REG) and one Discipline section of your choice (BAR, ISC, or TCP) under the Core + Discipline structure in place since January 2024. See CPA exam sections explained for what each section covers, and how long to study for the CPA to plan your timeline.

Most states allow candidates to sit for the exam before completing the full 150 hours (commonly at 120 hours), with the remaining hours completed before licensure. Florida’s exact rule on this can change; verify with the Florida BOA.

Experience

Florida requires verified work experience under a licensed CPA before issuing a license. The specifics — minimum months/hours, eligible types of work, whether attest experience is separately required, and the verification process — are set by the Florida BOA.

Keep this current: Insert Florida’s current experience requirement — minimum months/hours, eligible work types, attest-experience rules, and verification process — from the Florida BOA’s website.

Other Florida requirements

  • Florida has historically been one of the states allowing candidates to sit for the exam at 120 credit hours, with the full 150 required before licensure — confirm the current rule with the Florida BOA.
  • The state specifies minimum semester hours of upper-division accounting and business coursework within the 150 total; verify these specifics before planning your transcript.
  • Florida requires a separate ethics course/exam as part of licensure — confirm whether the AICPA course satisfies the current requirement.
  • Florida has been active in recent legislative discussions on CPA pathway reform.

Fees and costs

Keep this current: Insert Florida’s current fee schedule from the Florida BOA — application fee, exam fees per section, initial license fee, and renewal fee cycle. For the general CPA exam cost framework, see CPA exam cost.

For the national cost picture, see CPA exam cost in 2026.

Recent rule changes to watch

Florida has been part of the national conversation around alternative pathways to CPA licensure. Check the Florida BOA for any rule changes that may affect your timeline.

How to get started in Florida

  1. Review the Florida BOA’s current handbook and licensure requirements at https://www.myfloridalicense.com/DBPR/certified-public-accounting/.
  2. Get your transcripts evaluated against Florida’s specific course-content rules before assuming you qualify.
  3. Apply to sit for the exam through the Florida BOA (which may route through NASBA’s CPAES — verify the current workflow).
  4. Pick a review course that fits how you learn: best CPA review courses in 2026.
  5. Build a realistic study calendar: how to build a CPA study plan.

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Related guides

Always verify current requirements with the Florida BOA and NASBA before relying on them. Rules and fees change, and Florida updates its handbook periodically.

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