There are four (4) pathways to Licensure by Endorsement, which are:
- Transferring Examination Grades, Section 473.308(7)(a)1., F.S.
- Endorsement- Licensed in Another State, Section 473.308(7)(b)1.a., F.S.
- Endorsement- Licensed in Another State for at least ten (10) years, Section 473.308(7)(b)1.c., F.S.
- Endorsement- Licensed in Another State with at least five (5) years of experience, Section 473.308(8), F.S.
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 other 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 successfully obtain a License by Endorsement a candidate must:
- Submit the Licensure by Endorsement application and the $300.00 non-refundable fee
- Evidence successful passage of the CPA examination. If licensed in another state, the applicant must provide evidence of a current active license in good standing. Please submit our Authorization for Interstate Exchange of Examination and Licensure Information form to your jurisdiction. Note: If your jurisdiction does not verify grades, please contact NASBA and they will verify your grades.
- Meet the education requirements outlined below.
- Evidence Work Experience as outlined below. Work experience is not required if the applicant met the 150-hour licensure requirement by December 31, 2008, and passed all four parts of the CPA exam by June 30, 2010.
- If it has been more than two years since passing the exam, the applicant is required to complete 80 hours of CPE to include eight (8) hours in accounting and auditing and no more than 20 hours in behavioral subjects within the two (2) years immediately preceding the filing of the application. The CPE must be reported in chronological order on the Continuing Professional Education Reporting form.
Applicants with less than five years of active licensure and five years of work experience following licensure must have at least 150 semester hours or 225 quarter hours of study, a minimum of a bachelor’s degree, 30 semester hours or 45 quarter hours in upper-division (junior level or higher) accounting to include coverage of auditing, cost accounting, three (3) semester hours or four (4) quarter hours of financial accounting and three (3) semester hours or four (4) quarter hours of taxation based on USA Accounting Standards, and at least 36 semester hours or 54 quarter hours in general business to include at least three (3) semester hours or four (4) quarter hours in business law based on USA Law.
Individuals that are currently licensed, and have at least five (5) years of work experience after licensure are only required to have a bachelor’s degree from a regionally accredited college or university. You will be required to submit your official transcripts to evidence your degree, a Verification of Work Experience form to evidence your work experience, the Interstate Exchange of Examination and Licensure Information form from each state you hold or held a license and the CPE Reporting form evidencing completion of 80 total CPE hours to include eight (8) hours in accounting and auditing, four (4) hours in board approved ethics and no more than 20 hours in behavioral subjects.
Individuals who are currently licensed and have held a valid license to practice public accounting issued by another state or territory of the United States for at least 10 years are required to only submit the Interstate Exchange of Examination and Licensure Information form and the CPE Reporting form evidencing completion of 80 total hours of CPE to include eight (8) hours in accounting and auditing, four (4) hours in board approved ethics and no more than 20 hours in behavioral subjects.
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. If the applicant has held the certificate for two years or more, then the applicant must complete CPE as explained above. The certificate must be active.
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