Four (4) pathways to apply:

1. Transferring Examination Grades, Section 473.308(7)(a), F.S. – The applicant is not licensed and has not been licensed in another state or territory.
2. Licensed in Another State, Section 473.308(7)(b)1., F.S. – The applicant holds a valid license to practice public accounting issued by another state or territory of the United States.
3. Licensed in Another State for at least ten (10) years, Section 473.308(7)(3), F.S.
4. Licensed in Another State with at least five (5) years of experience, Section 473.308(8), F.S.

Pathways 1 & 2 must meet the following requirements:

  1. The applicant has 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.)
  2. The 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 of upper-division accounting 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 of general business 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.
  3. 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. Refer to Section 473.308(4)(b), F.S for exemptions.

Note: All accounting courses and not less than 21 semester or 32 quarter hours of general business courses must be at the upper-division level. For the purpose of paragraph 61H1-27.002(2)(b), F.A.C., all general business courses, including accounting courses in excess of the 30 semester hours required, must be taken at the upper-division level, except for Introductory Macro and Micro Economics, Business Law, Introductory Statistics, Introduction to Computer Information Systems, and any written or oral communication course described in paragraph 61H1-27.002(2)(b), F.A.C. Lower level general business courses, other than those listed above, posted to transcripts after August 31, 1989, will not count. Standardized tests, such as CLEP, are not acceptable for accounting or general business courses; however, advanced placement (AP) courses will be counted if the applicant has been granted college credit for those AP courses by their degree-granting institution.

Pathway 3 must meet the following requirements:

  1. The applicant has 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.)
  2. The 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.

Pathway 4 must meet the following requirements:

  1. The applicant has 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.)
  2. The applicant has a bachelor’s degree from an accredited college or university with a concentration in accounting and business.
  3. 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 have a valid license to practice 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 are defined as states that issue a certificate for successful completion of the AICPA Uniform CPA examination and a license to practice once licensure requirements are met.  Applicants who have certificates, but not a license, from states such as Alabama and Illinois must apply as a transfer of credit applicant. Applicants who transfer exam credit must meet the new rule educational requirements.  Furthermore, the certificate must be active in order to complete the transfer of credit.

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