Licensure By Endorsement

There are four (4) pathways to Licensure by Endorsement, which are:

1. Transferring Examination Grades, Section 473.308(7)(a), F.S.

  • An individual must have passed all four parts of the AICPA Uniform Certified Public Accountant Examination, with a grade of at least 75 on all four parts (or passed the IQEX with a grade of 75 or better for approved Chartered Accountants.)
  • Applicant is not licensed and has not been licensed in another state or territory.
  • Applicant must have a bachelor’s degree from an accredited college or university and 150 semester hours or 225 quarter hours of college education with a concentration in accounting and business to include:
    • 30 semester or 45 quarter hours to include:
      • coverage in  auditing, and cost accounting, and three (3) semester or four (4) quarter hours of financial accounting and three (3) semester or four (4) quarter hours of taxation both of which must be based on USA accounting standards.
    • 36 semester or 54 quarter hours to include:
      • three (3) semester or four (4) quarter hours of business law based on USA Law.
  • One year of work experience commencing after completion of 120 semester or  180 quarter hours from an accredited college or university. The  work experience must be verified by a licensed CPA. However, as provided in Section 473.308 (4)(b), F.S., an applicant who completed the requirements of subsection (3) on or before December 31, 2008, and who passed the licensure examination on or before June 30, 2010 is exempted from the requirements of this subsection. F.S.

2. Endorsement- Licensed in Another State, Section 473.308(7)(b)1., F.S. 

  • Applicant holds a valid license to practice public accounting issued by another state or territory of the United States.
  • Passed all four parts of the AICPA Uniform Certified Public Accountant Examination, with a grade of at least 75 on all four parts (or passed the IQEX with a grade of 75 or better for approved Chartered Accountants.)
  • Applicant has a bachelor’s degree from an accredited college or university and 150 semester hours or 225 quarter hours of college education with a concentration in accounting and business to include:
    • 30 semester or 45 quarter hours to include:
      • coverage in  auditing, and cost accounting, and three (3) semester or four (4) quarter hours of financial accounting and three (3) semester or four (4) quarter hours of taxation both of which must be based on USA accounting standards.
    • 36 semester or 54 quarter hours to include:
      • three (3) semester or four (4) quarter hours of business law based on USA Law.
  •  One year of work experience commencing after completion of 120 semester or  180 quarter hours from an accredited college or university. The  work experience must be verified by a licensed CPA. However, as provided in Section 473.308 (4)(b), F.S., an applicant who completed the requirements of subsection (3) on or before December 31, 2008, and who passed the licensure examination on or before June 30, 2010 is exempted from the requirements of this subsection. F.S.

3. Endorsement- Licensed in Another State for at least ten (10) years, Section 473.308(7)(3), F.S.

  • Applicant holds a valid license to practice public accounting issued by another state or territory of the United States for at least 10 years before the date of application.

4. Endorsement- Licensed in Another State with at least five (5) years of experience, Section 473.308(8), F.S.

  • Passed all four parts of the AICPA Uniform Certified Public Accountant Examination, with a grade of at least 75 on all four parts (or passed the IQEX with a grade of 75 or better for approved Chartered Accountants.)
  • Applicant has a bachelor’s degree from an accredited college or university with a concentration in accounting and business.
  • Has at least five (5) years of public, industry, academia, or governmental accounting experience, after licensure, as a Certified Public Accountant or approved Chartered Accountant.

Note: Pathways 2, 3, and 4 require you to be “Licensed”. If you have ever been licensed, you must currently be licensed in order to become licensed in Florida. Additionally, you must maintain your license in an active status until your Florida license is issued. For instance, if you submit an incomplete application (e.g. missing transcripts, work experience, etc.) and your license expires before those missing documents are received, you will not be eligible for Licensure by Endorsement. You will have to reactivate/reinstate your license in the other jurisdiction before we can approve your application.

To apply for Licensure by Endorsement click here.

Two-Tier States

Applicants who have certificates, but not a license, from states such as Alabama and Illinois where the state gives applicants a certificate once they pass the examination, should apply as transfer of credit applicants. Applicants who transfer exam credit must meet the new rule educational requirements.

Need Help?

All requests for publications, documents, forms, applications for licenses, permits and other similar certifications can be obtained by contacting the Customer Contact Center.

Roger Scarborough, Director
Division of Certified Public Accounting
240 NW 76th Drive, Suite A
Gainesville, FL 32607

Telephone: 850.487.1395
Facsimile: 352.333.2508